https://www.taxtmi.com/caselaws?id=458395 The note addresses service tax disputes on residential construction, Cenvat credit, sinking fund collections, and DG set electricity supply. It states that reversal of Cenvat credit before the show cause notice is treated as non-availment for abatement under Notification No. 01/2006-ST, and that adjudication cannot go beyond the notice. It also records that demands were treated as time-barred where suppression was not established. Sinking fund receipts from flat buyers were described as refundable security-type amounts, not consideration for maintenance services, and electricity supplied through a DG set on actual consumption basis was treated as outside the service tax net. The overall effect recorded is annulment of the tax and penalty demands. 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 The note addresses service tax disputes on residential construction, Cenvat credit, sinking fund collections, and DG set electricity supply. It states that reversal of Cenvat credit before the show cause notice is treated as non-availment for abatement under Notification No. 01/2006-ST, and that adjudication cannot go beyond the notice. It also records that demands were treated as time-barred where suppression was not established. Sinking fund receipts from flat buyers were described as refundable security-type amounts, not consideration for maintenance services, and electricity supplied through a DG set on actual consumption basis was treated as outside the service tax net. The overall effect recorded is annulment of the tax and penalty demands. Case-Laws Service Tax Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458395