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2012 (5) TMI 489 - CESTAT, NEW DELHIMandap Keeping-Service - receipt of the amount on account of renting out land and open ground – Held that:- There is nothing whisper in the show cause notice as to whether the receipt made by the respondent was in relation to or in respect of any of the functions envisaged by law to be performed using the immovable property. Finding no substance in the show cause notice, there is no need to dilate the matter further. both stay application and appeal of Revenue are dismissed.
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