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2020 (3) TMI 258 - AT - Service TaxLevy of Service tax - renting of immovable property - It is the claim of the appellant that by virtue of N/N. 1/2018 dated 30th November 2018, the appellant would not be required to discharge service tax during the said period - period 2012-13 to 2016-17. HELD THAT:- The Notification was issued after the impugned order was passed by the adjudicating authority. Therefore requires to examine its applicability to the facts and circumstances of the present case. Matter remanded to the adjudicating authority to examine the applicability of the aforesaid notification and pass an appropriate order after giving an opportunity of hearing to the appellant - appeal allowed by way of remand.
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