https://www.taxtmi.com/caselaws?id=385355 The Tribunal set aside the Commissioner's order confirming the demand of service tax on Corpus Fund, Escrow Fund, and Maintenance Security Deposit, remanding the matter for verification of fund utilization. The Tribunal also ruled in favor of the appellant regarding the demand of service tax on late payment charges, short payment of service tax on a receipt basis, and imposition of interest and penalties, finding them unjustified. The Tribunal emphasized the importance of documentary evidence and compliance before issuing show cause notices, directing the Commissioner to verify fund utilization within three months. en-us Mon, 19 Aug 2019 00:00:00 +0530 Wed, 04 Sep 2019 07:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385355 The Tribunal set aside the Commissioner's order confirming the demand of service tax on Corpus Fund, Escrow Fund, and Maintenance Security Deposit, remanding the matter for verification of fund utilization. The Tribunal also ruled in favor of the appellant regarding the demand of service tax on late payment charges, short payment of service tax on a receipt basis, and imposition of interest and penalties, finding them unjustified. The Tribunal emphasized the importance of documentary evidence and compliance before issuing show cause notices, directing the Commissioner to verify fund utilization within three months. Case-Laws Service Tax Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385355