https://www.taxtmi.com/caselaws?id=777032 CESTAT Kolkata held that taxability must be tested by the law in force when the service was rendered, so later exemption conditions could not be applied to an earlier taxable event; the demand on simultaneous availment of abatement and CENVAT credit was set aside. Reimbursements for STP zone repair and maintenance incurred on a pure-agent basis were excluded from taxable value and the demand failed. Collections for club facilities were treated as refundable deposits, not consideration for club or association service. Guarding charges recovered for delayed possession were penal in character, not security agency service consideration. Because the dispute was interpretative and bona fide, extended limitation and penalties were also rejected. en-us Tue, 05 Aug 2025 00:00:00 +0530 Sat, 23 Aug 2025 08:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777032 CESTAT Kolkata held that taxability must be tested by the law in force when the service was rendered, so later exemption conditions could not be applied to an earlier taxable event; the demand on simultaneous availment of abatement and CENVAT credit was set aside. Reimbursements for STP zone repair and maintenance incurred on a pure-agent basis were excluded from taxable value and the demand failed. Collections for club facilities were treated as refundable deposits, not consideration for club or association service. Guarding charges recovered for delayed possession were penal in character, not security agency service consideration. Because the dispute was interpretative and bona fide, extended limitation and penalties were also rejected. Case-Laws Service Tax Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777032