https://www.taxtmi.com/caselaws?id=442614 The Tribunal held that there was no tax liability on the advance amount of Rs.85 crores received by the appellant and returned later. The demand of interest on the Service Tax was set aside. Regarding reimbursable expenses like electricity charges, water charges, and infrastructure charges, the Tribunal concluded that the demand of Service Tax on such expenses cannot be sustained. The Tribunal allowed the appeal partly by setting aside the demand of interest on the advance amount and the demand of Service Tax on reimbursable expenses. Penalties imposed in relation to these demands were also set aside. en-us Mon, 04 Sep 2023 00:00:00 +0530 Wed, 06 Sep 2023 08:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442614 The Tribunal held that there was no tax liability on the advance amount of Rs.85 crores received by the appellant and returned later. The demand of interest on the Service Tax was set aside. Regarding reimbursable expenses like electricity charges, water charges, and infrastructure charges, the Tribunal concluded that the demand of Service Tax on such expenses cannot be sustained. The Tribunal allowed the appeal partly by setting aside the demand of interest on the advance amount and the demand of Service Tax on reimbursable expenses. Penalties imposed in relation to these demands were also set aside. Case-Laws Service Tax Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442614