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2013 (11) TMI 868

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.... Shri P. Arul, Superintendent (AR) ORDER Per P.K. Das; Heard both sides and perused the records. 2. The applicant entered in to a lease agreement and collected rents and paid service tax under the category of Renting of Immovable Property Service. In addition to that they have collected security deposit of Rs.16 lakhs. The original authority confirmed the demand of tax of Rs.1,99,231/-....

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