https://www.taxtmi.com/caselaws?id=770501 Service tax on construction advances was confined to the post-01.07.2010 portion of residential projects, because the levy was not retrospective and completion evidence showed earlier work fell outside the charge. Receipts under the Jaypee contract were treated as works contract activity, and amounts linked to work completed in FY 2004-05 or tax already deposited in FY 2013-14 were not taxable again. Rent from immovable property remained taxable where the return discrepancy was not rebutted. A demand cannot be confirmed under a taxable category different from that in the show cause notice. Exemption for mutual fund commission under Notification No. 25/2012-ST could not be denied by adding an AMFI/ARN condition not found in the text, and reverse charge did not apply where the records did not show payment for legal services by advocates. en-us Fri, 09 May 2025 00:00:00 +0530 Sat, 10 May 2025 12:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770501 Service tax on construction advances was confined to the post-01.07.2010 portion of residential projects, because the levy was not retrospective and completion evidence showed earlier work fell outside the charge. Receipts under the Jaypee contract were treated as works contract activity, and amounts linked to work completed in FY 2004-05 or tax already deposited in FY 2013-14 were not taxable again. Rent from immovable property remained taxable where the return discrepancy was not rebutted. A demand cannot be confirmed under a taxable category different from that in the show cause notice. Exemption for mutual fund commission under Notification No. 25/2012-ST could not be denied by adding an AMFI/ARN condition not found in the text, and reverse charge did not apply where the records did not show payment for legal services by advocates. Case-Laws Service Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770501