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2018 (2) TMI 81 - AT - Service TaxPenalty u/s 78 - renting of immovable property service - conflicting decisions on the issue - Held that: - the appellant had not paid the amount of ₹ 71,207/- only because they believed that since the building was used by educational institution, they need not discharge the service tax liability with regard to the rent received from such building - there were much confusion whether the services were subject to levy of service tax since there were conflicting decisions on the said issue - penalty set aside - appeal allowed.
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