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2017 (4) TMI 1225 - AT - Service TaxRenting of immovable property service - non-payment of service tax by appellant - demand of duty with interest and penalty - Held that: - the services provided as per the contract fall under the taxable category of “renting of immovable property”, on which service tax is leviable - in view of the fact that there were divergent views with regard to the leviability of the service tax on renting of immovable property, the benefit of Section 80 ibid can be extended in this case for non-imposition of penalty u/s 76, 77 and 78 of the FA - penalty set aside - appeal allowed - decided partly in favor of appellant.
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