https://www.taxtmi.com/caselaws?id=461848 CESTAT set aside major service-tax demands arising from alleged non-payment on hostel fees for non-residential courses, revenue-sharing fees from a franchisee arrangement, and sales/ library charges, holding the agreements were principal-to-principal and many supplies were sales not taxable services; invocation of the extended limitation was also disallowed. The Tribunal upheld limited liabilities: short-payment due to accrual accounting, tax paid on miscellaneous receipts, and reversal of CENVAT credit with interest. Penalty for improper registration and penalties on amounts paid prior to notice were set aside. The appeal was disposed on these terms. en-us Wed, 01 May 2024 00:00:00 +0530 Tue, 04 Nov 2025 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461848 CESTAT set aside major service-tax demands arising from alleged non-payment on hostel fees for non-residential courses, revenue-sharing fees from a franchisee arrangement, and sales/ library charges, holding the agreements were principal-to-principal and many supplies were sales not taxable services; invocation of the extended limitation was also disallowed. The Tribunal upheld limited liabilities: short-payment due to accrual accounting, tax paid on miscellaneous receipts, and reversal of CENVAT credit with interest. Penalty for improper registration and penalties on amounts paid prior to notice were set aside. The appeal was disposed on these terms. Case-Laws Service Tax Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461848