https://www.taxtmi.com/caselaws?id=400289 Service tax could not be sustained on the assessee's share of revenue from the joint commercial arrangement, on fun factory receipts already subjected to State entertainment tax, or on parking fee where tax had been paid in excess of the demand, and those demands were set aside. Rent-based service tax had to be recomputed after deducting municipal taxes from the gross rental value under the applicable exemption notification, so that demand was also unsustainable. The Rule 6(3) Cenvat credit reversal issue required fresh verification of the assessee's claim of separate records for taxable and exempt services, and was remanded. Penalty under Section 76 and Rule 15(1) was not maintainable because the dispute was interpretational and no suppression or fraud was shown. en-us Thu, 05 Mar 2020 00:00:00 +0530 Tue, 05 Nov 2024 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400289 Service tax could not be sustained on the assessee's share of revenue from the joint commercial arrangement, on fun factory receipts already subjected to State entertainment tax, or on parking fee where tax had been paid in excess of the demand, and those demands were set aside. Rent-based service tax had to be recomputed after deducting municipal taxes from the gross rental value under the applicable exemption notification, so that demand was also unsustainable. The Rule 6(3) Cenvat credit reversal issue required fresh verification of the assessee's claim of separate records for taxable and exempt services, and was remanded. Penalty under Section 76 and Rule 15(1) was not maintainable because the dispute was interpretational and no suppression or fraud was shown. Case-Laws Service Tax Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400289