https://www.taxtmi.com/article/detailed?id=10605 Refundable security deposits that are returned to tenants and do not involve rendering of services are not includible in taxable service value. Pure reimbursements for utilities and diesel based on actual cost and area without profit do not constitute taxable consideration. Early termination charges serving as compensation or liquidated damages are not consideration for renting. Cenvat Credit is allowable on input services used in construction of immovable property let out and on business promotion services incurred in the course of furtherance of business. en-us Mon, 15 Aug 2022 14:15:19 +0530 Mon, 15 Aug 2022 14:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10605 Refundable security deposits that are returned to tenants and do not involve rendering of services are not includible in taxable service value. Pure reimbursements for utilities and diesel based on actual cost and area without profit do not constitute taxable consideration. Early termination charges serving as compensation or liquidated damages are not consideration for renting. Cenvat Credit is allowable on input services used in construction of immovable property let out and on business promotion services incurred in the course of furtherance of business. Articles Service Tax Mon, 15 Aug 2022 14:15:19 +0530 https://www.taxtmi.com/article/detailed?id=10605