https://www.taxtmi.com/caselaws?id=757398 A refundable security deposit, including advance transmission charges and statutory gas meter or installation deposits, was held not to form part of taxable consideration because it had no nexus with the value of the service and was refundable on termination or surrender of connection; the service tax demands on those components were set aside. Reconnection charges for re-installation were treated as consideration for a taxable service and service tax and interest on that component were upheld. Penalty was not sustained because suppression of facts with intent to evade tax was not established. en-us Tue, 20 Aug 2024 00:00:00 +0530 Fri, 23 Aug 2024 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757398 A refundable security deposit, including advance transmission charges and statutory gas meter or installation deposits, was held not to form part of taxable consideration because it had no nexus with the value of the service and was refundable on termination or surrender of connection; the service tax demands on those components were set aside. Reconnection charges for re-installation were treated as consideration for a taxable service and service tax and interest on that component were upheld. Penalty was not sustained because suppression of facts with intent to evade tax was not established. Case-Laws Service Tax Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757398