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2019 (4) TMI 903 - CESTAT NEW DELHILevy of service tax - renting of premises for accommodation of students/ student hotel - period 01.02.2012 to 31.10.2013 - Held that:- In view of the provisions of Section 66B read with Section 66D(m), it is apparent that service tax is not exigible in case of letting of premises for residential purposes. Accordingly, the penalty imposed under Section 78 & 77(1)(A) of the Act is also set aside - The demand of interest under Section 75 as well as late fee under Section 70 are also set aside - appeal allowed - decided in favor of appellant.
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