https://www.taxtmi.com/caselaws?id=463014 A one-time lump-sum premium for a permanent sub-lease of constructed commercial units was treated as consideration for transfer of leasehold rights, not recurring rent, so the demand under renting of immovable property failed. CENVAT credit on input services was allowed where construction service tax was paid with abatement under Notification No. 26/2012-ST, because the credit restriction applied only to inputs and no inadmissible input credit was shown. The extended period of limitation and penalty were also unsustainable since the assessee was registered, had disclosed the activity in returns, and no suppression with intent to evade was established; the reverse charge demand on legal services was likewise time-barred. en-us Tue, 17 Dec 2024 00:00:00 +0530 Thu, 30 Oct 2025 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463014 A one-time lump-sum premium for a permanent sub-lease of constructed commercial units was treated as consideration for transfer of leasehold rights, not recurring rent, so the demand under renting of immovable property failed. CENVAT credit on input services was allowed where construction service tax was paid with abatement under Notification No. 26/2012-ST, because the credit restriction applied only to inputs and no inadmissible input credit was shown. The extended period of limitation and penalty were also unsustainable since the assessee was registered, had disclosed the activity in returns, and no suppression with intent to evade was established; the reverse charge demand on legal services was likewise time-barred. Case-Laws Service Tax Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463014