https://www.taxtmi.com/caselaws?id=775818 Service tax demands were held unsustainable where reverse charge was sought on advocate expense reimbursements despite revenue neutrality and no fraud or suppression to justify the extended limitation period. The Tribunal also treated a second levy as impermissible where service tax had already been charged and deposited on the same service. Reimbursements for electricity, water and diesel generator charges on actual consumption basis were treated as non-taxable, including on a pure agent-style recovery analysis. A one-time premium for permanent transfer of leasehold or assignment rights was held outside renting of immovable property because it was not periodic rent. Interest and penalties, including personal penalty on the Manager (Accounts), fell with the tax demands. en-us Tue, 29 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775818 Service tax demands were held unsustainable where reverse charge was sought on advocate expense reimbursements despite revenue neutrality and no fraud or suppression to justify the extended limitation period. The Tribunal also treated a second levy as impermissible where service tax had already been charged and deposited on the same service. Reimbursements for electricity, water and diesel generator charges on actual consumption basis were treated as non-taxable, including on a pure agent-style recovery analysis. A one-time premium for permanent transfer of leasehold or assignment rights was held outside renting of immovable property because it was not periodic rent. Interest and penalties, including personal penalty on the Manager (Accounts), fell with the tax demands. Case-Laws Service Tax Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775818