https://www.taxtmi.com/caselaws?id=767240 CESTAT Kolkata allowed the appeal, setting aside service tax demand with interest and penalty. The tribunal held that reimbursements received for electricity, telephone, and maintenance charges from licensees were not includable in assessable value for renting of immovable property services, as these were mere reimbursements rather than consideration for services. Additionally, the Commissioner erred by confirming demand on grounds different from those in the show cause notice after finding against the Department on the original grounds. en-us Mon, 03 Mar 2025 00:00:00 +0530 Thu, 13 Mar 2025 08:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767240 CESTAT Kolkata allowed the appeal, setting aside service tax demand with interest and penalty. The tribunal held that reimbursements received for electricity, telephone, and maintenance charges from licensees were not includable in assessable value for renting of immovable property services, as these were mere reimbursements rather than consideration for services. Additionally, the Commissioner erred by confirming demand on grounds different from those in the show cause notice after finding against the Department on the original grounds. Case-Laws Service Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767240