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2018 (1) TMI 760 - AT - Central ExciseLiability of Service Tax - Renting of Immovable Property Services - benefit of N/N. 6/2005-ST dt.1.3.2005 - Held that: - the Renting of Immovable Property Services is not rendered by the firm and the same cannot be clubbed with the services rendered by the firm - demand set aside. Penalty - Held that: - it was an interpretational issue as to whether the renting services rendered by them in their individual capacity can be clubbed together with that of the services rendered by them as partners of the firm - the levy of penalty is unwarranted. Appellant has discharged the entire service tax liability in regard to Mandap Keeper Service and is not contesting this demand, penalty on this issue set aside. Appeal allowed in part.
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