https://www.taxtmi.com/caselaws?id=410253 The tribunal partially allowed the appeal of the assessee, setting aside the demands of service tax under various categories, including "Business Support Service" and "Tour Operator Service." The tribunal concluded that reimbursements from a state-owned company were not taxable consideration, notional interest on refundable deposits should not be included in taxable value, and the sale of space for advertisement is separately taxable. The denial of CENVAT credit was remanded for further verification, and the extended period of limitation was not applicable due to no concealment. Interest and penalties were not imposed due to no intent to evade tax. en-us Mon, 26 Jul 2021 00:00:00 +0530 Tue, 01 Feb 2022 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410253 The tribunal partially allowed the appeal of the assessee, setting aside the demands of service tax under various categories, including "Business Support Service" and "Tour Operator Service." The tribunal concluded that reimbursements from a state-owned company were not taxable consideration, notional interest on refundable deposits should not be included in taxable value, and the sale of space for advertisement is separately taxable. The denial of CENVAT credit was remanded for further verification, and the extended period of limitation was not applicable due to no concealment. Interest and penalties were not imposed due to no intent to evade tax. Case-Laws Service Tax Mon, 26 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410253