Builder-provided residential amenities and maintenance deposits: tax treatment turns on contractual consideration and evidence of service nexus.

CENVAT credit and service tax disputes: incentives, fuel surcharge, reversals, and foreign-service reverse charge demands were all set aside.

Taxability of bill deductions as business support service upheld where recoveries were treated as consideration, not reimbursement.

Freight margin, SEZ exemption and reimbursable expenses disputes led to service tax demands being set aside or remanded.

Reasoned appellate orders in service tax disputes must respect prior findings on works contracts and exemption unless new facts emerge.

Direct nexus test for electricity transmission services upheld; works contract and manpower services exempt, rent-a-cab demand time-barred.

Service tax demand based only on Form 26AS data was set aside for lack of independent verification and proved suppression.

Valuation of taxable service: salaries without nexus to operator's fee excluded where owner bears employer obligations and control.

Statutory levy: auction fees and compulsory statutory charges are not taxable as consideration; storage/demurrage for agricultural produce excluded.

Finality of Discharge Certificate: reopening after SVLDRS discharge set aside; CBIC guidance precluded exclusion thereof.

Rebuttable presumption of passed-on tax requires refunds be credited to the Consumer Welfare Fund unless burden not passed.

Immunity under VCES prevents reopening overlapping service tax liabilities; subsequent notices on the same subject matter are barred.

Reverse charge for GTA services applies where transportation is separately charged, so such charges cannot inflate C&F taxable value.

Business Auxiliary Service requires a provider recipient relationship; pure cost sharing reimbursements without consideration are not taxable.

Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...

Renting of immovable property exclusion: leased hotel premises remain excluded as buildings used for accommodation; Explanation 2 not attracted.

Cum-tax valuation: invoices showing tax separately prevent cum-tax benefit; tax and interest payable, penalty relief granted.

Extended limitation under the proviso requires proven fraud or suppression; absent that, extended demand is unsustainable.

Doctrine of Mutuality bars service tax on member receipts; non-member taxability changed only after amendment.

Consideration requirement for declared services: pre agreed idle capacity compensation can constitute consideration and qualify as export of services.