https://www.taxtmi.com/caselaws?id=375749 Service tax demand on licence fee, upfront charges, rent on jetties and estate rentals was found unsustainable because the same dispute had already been decided in the assessee's own case for an earlier period, and the Revenue's appeal against that view had been dismissed by the High Court. The Tribunal treated that binding precedent as conclusive and held that the controversy was no longer open for reconsideration, with the result that the demand, interest and penalties could not stand and the assessee's appeals succeeded. en-us Thu, 21 Feb 2019 00:00:00 +0530 Mon, 25 Feb 2019 07:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375749 Service tax demand on licence fee, upfront charges, rent on jetties and estate rentals was found unsustainable because the same dispute had already been decided in the assessee's own case for an earlier period, and the Revenue's appeal against that view had been dismissed by the High Court. The Tribunal treated that binding precedent as conclusive and held that the controversy was no longer open for reconsideration, with the result that the demand, interest and penalties could not stand and the assessee's appeals succeeded. Case-Laws Service Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375749