https://www.taxtmi.com/caselaws?id=779658 CESTAT CHENNAI - AT held that service tax could not be levied on miscellaneous/book-entry receipts that were deposits or security refunds connected to tenancy (including utility deposits and damage/security deposits), since these are not consideration for renting immovable property. The Tribunal found the demand unsustainable and, noting the issue was interpretative and later addressed by retrospective legislative amendment and HC pronouncement, ruled the extended limitation period inapplicable and penalties inappropriate. The impugned appellate order was set aside and the appeal allowed. en-us Wed, 08 Oct 2025 00:00:00 +0530 Fri, 10 Oct 2025 08:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779658 CESTAT CHENNAI - AT held that service tax could not be levied on miscellaneous/book-entry receipts that were deposits or security refunds connected to tenancy (including utility deposits and damage/security deposits), since these are not consideration for renting immovable property. The Tribunal found the demand unsustainable and, noting the issue was interpretative and later addressed by retrospective legislative amendment and HC pronouncement, ruled the extended limitation period inapplicable and penalties inappropriate. The impugned appellate order was set aside and the appeal allowed. Case-Laws Service Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779658