https://www.taxtmi.com/caselaws?id=458395 Reversal of Cenvat credit with interest before the show cause notice is treated as non-availment for Notification No. 01/2006-ST abatement, while an adjudication cannot rely on grounds outside the notice. Where receipts were recorded in books and the dispute concerned interpretation of service tax and Cenvat provisions, extended limitation was unavailable; related credit demand was also time-barred. Refundable sinking-fund collections transferred to a residents' association were not consideration for management, maintenance or repair services. Charges for electricity supplied through a DG set based on actual consumption represented supply of goods rather than a taxable service. The service tax and penalty demands were annulled with consequential relief. en-us Fri, 07 Jun 2024 00:00:00 +0530 Thu, 24 Oct 2024 13:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458395 Reversal of Cenvat credit with interest before the show cause notice is treated as non-availment for Notification No. 01/2006-ST abatement, while an adjudication cannot rely on grounds outside the notice. Where receipts were recorded in books and the dispute concerned interpretation of service tax and Cenvat provisions, extended limitation was unavailable; related credit demand was also time-barred. Refundable sinking-fund collections transferred to a residents' association were not consideration for management, maintenance or repair services. Charges for electricity supplied through a DG set based on actual consumption represented supply of goods rather than a taxable service. The service tax and penalty demands were annulled with consequential relief. Case-Laws Service Tax Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458395