https://www.taxtmi.com/caselaws?id=437049 Contractual adjustments and forfeiture of security deposit were not taxable as declared service consideration under section 66E(e), because the amounts arose from breach-related recovery and not from any independent agreement to tolerate default; the demand was set aside. Dead rent and surface rent paid to the State Government for mining rights were not taxable on reverse charge for the earlier period, as the relevant governmental service remained outside the tax net before 01.04.2016; that demand was also set aside. Sitting fees passed through the appellant for nominee directors were mere conduit receipts, and area development charges were only an administrative allocation, so neither constituted consideration for a taxable service; both demands failed, with consequential interest and penalty. en-us Mon, 24 Apr 2023 00:00:00 +0530 Mon, 11 May 2026 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437049 Contractual adjustments and forfeiture of security deposit were not taxable as declared service consideration under section 66E(e), because the amounts arose from breach-related recovery and not from any independent agreement to tolerate default; the demand was set aside. Dead rent and surface rent paid to the State Government for mining rights were not taxable on reverse charge for the earlier period, as the relevant governmental service remained outside the tax net before 01.04.2016; that demand was also set aside. Sitting fees passed through the appellant for nominee directors were mere conduit receipts, and area development charges were only an administrative allocation, so neither constituted consideration for a taxable service; both demands failed, with consequential interest and penalty. Case-Laws Service Tax Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437049