https://www.taxtmi.com/caselaws?id=756692 Refundable security deposits and statutory deposits unconnected with consideration for service were held outside the taxable value, while reconnection charges for re-installation were treated as taxable service receipts. Minimum demand charges were regarded as a contractual penalty for short off-take, not consideration for service, and were not subjected to service tax. Amounts already discharged or appropriated were not re-opened for further demand, and a mere misdescription of otherwise admissible Cenvat credit as capital goods credit was treated as a curable defect. Extended limitation and penalty were found unsustainable absent suppression or intent to evade. en-us Tue, 25 Jun 2024 00:00:00 +0530 Thu, 08 Aug 2024 09:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756692 Refundable security deposits and statutory deposits unconnected with consideration for service were held outside the taxable value, while reconnection charges for re-installation were treated as taxable service receipts. Minimum demand charges were regarded as a contractual penalty for short off-take, not consideration for service, and were not subjected to service tax. Amounts already discharged or appropriated were not re-opened for further demand, and a mere misdescription of otherwise admissible Cenvat credit as capital goods credit was treated as a curable defect. Extended limitation and penalty were found unsustainable absent suppression or intent to evade. Case-Laws Service Tax Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756692