https://www.taxtmi.com/caselaws?id=754722 CESTAT New Delhi held that service tax demands on various charges were largely unsustainable. The tribunal set aside demands on booking cancellation charges (being damages, not consideration), corporate discounts (trade discounts not taxable services), income tax refund interest (no taxable service provided), warranty claims for parts (mere reimbursement), and volume discounts on paint procurement (trade discount). However, CENVAT credit denial and balance written back issues were remanded to Commissioner for re-examination with specific reasons and proper opportunity to appellant. Appeal allowed partly with partial remand. en-us Thu, 27 Jun 2024 00:00:00 +0530 Sat, 29 Jun 2024 08:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754722 CESTAT New Delhi held that service tax demands on various charges were largely unsustainable. The tribunal set aside demands on booking cancellation charges (being damages, not consideration), corporate discounts (trade discounts not taxable services), income tax refund interest (no taxable service provided), warranty claims for parts (mere reimbursement), and volume discounts on paint procurement (trade discount). However, CENVAT credit denial and balance written back issues were remanded to Commissioner for re-examination with specific reasons and proper opportunity to appellant. Appeal allowed partly with partial remand. Case-Laws Service Tax Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754722