https://www.taxtmi.com/caselaws?id=334176 Service tax on commission received as business auxiliary service was sustained because the levy was taxable on the admitted facts and no merit or limitation challenge was established; interest and penalty were also upheld. CENVAT credit on construction services used to build a pre-fabricated premises later rented out was allowed because the constructed property was used for taxable renting of immovable property, and credit could not be denied merely on the ground that the output resulted in immovable property. The Revenue's reliance on the Board circular was not accepted on these facts. en-us Fri, 08 Jul 2016 00:00:00 +0530 Sat, 05 Nov 2016 06:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334176 Service tax on commission received as business auxiliary service was sustained because the levy was taxable on the admitted facts and no merit or limitation challenge was established; interest and penalty were also upheld. CENVAT credit on construction services used to build a pre-fabricated premises later rented out was allowed because the constructed property was used for taxable renting of immovable property, and credit could not be denied merely on the ground that the output resulted in immovable property. The Revenue's reliance on the Board circular was not accepted on these facts. Case-Laws Service Tax Fri, 08 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334176