https://www.taxtmi.com/caselaws?id=769045 CESTAT Chennai remanded the service tax case for fresh determination after finding multiple procedural and analytical deficiencies. The tribunal held that threshold limits under Notification 6/2005-ST were not properly calculated, contract terms for renting immovable property were not examined despite being essential evidence, and taxable value incorrectly included non-exigible items like Sodexo and Swiggy sales. For SEZ supplies, the appellant was granted another opportunity to produce requisite exemption documents. The original authority failed to discuss excess tax payments and adjustment claims, warranting comprehensive re-examination of all disputed issues. en-us Tue, 15 Apr 2025 00:00:00 +0530 Tue, 15 Apr 2025 14:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769045 CESTAT Chennai remanded the service tax case for fresh determination after finding multiple procedural and analytical deficiencies. The tribunal held that threshold limits under Notification 6/2005-ST were not properly calculated, contract terms for renting immovable property were not examined despite being essential evidence, and taxable value incorrectly included non-exigible items like Sodexo and Swiggy sales. For SEZ supplies, the appellant was granted another opportunity to produce requisite exemption documents. The original authority failed to discuss excess tax payments and adjustment claims, warranting comprehensive re-examination of all disputed issues. Case-Laws Service Tax Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769045