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2018 (3) TMI 853 - AT - Service TaxRenting of immovable property service - appellant collected rent on behalf of the Haryana State Agriculture Marketing Board and remitted it to the Board - Held that: - Considering the fact that the appellant is not owner of the property in question and collecting the rent on behalf of the Board and remitting the same to the Board. The Board is also paying the service tax to the department - if service tax is demanded from the appellant, it would amount to double taxation - appeal allowed - decided in favor of appellant.
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