https://www.taxtmi.com/caselaws?id=780241 CESTAT KOLKATA - AT held that the appellant's excess service-tax payments under renting of immovable property (Rs.89,303) may be adjusted against confirmed liabilities; excess interest similarly refundable/adjustable. Demands were set aside for reimbursements for repairs (management/maintenance), maintenance/sinking-fund deposits, electricity recovery collected as a pure agent, unreceived administrative cost for construction, advances received prior to 01.07.2010, construction services rendered prior to 01.07.2010, and amounts from cheque/flat cancellations. Interest confirmed only where demand sustained. Appeal disposed of accordingly. en-us Wed, 17 Sep 2025 00:00:00 +0530 Mon, 27 Oct 2025 09:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780241 CESTAT KOLKATA - AT held that the appellant's excess service-tax payments under renting of immovable property (Rs.89,303) may be adjusted against confirmed liabilities; excess interest similarly refundable/adjustable. Demands were set aside for reimbursements for repairs (management/maintenance), maintenance/sinking-fund deposits, electricity recovery collected as a pure agent, unreceived administrative cost for construction, advances received prior to 01.07.2010, construction services rendered prior to 01.07.2010, and amounts from cheque/flat cancellations. Interest confirmed only where demand sustained. Appeal disposed of accordingly. Case-Laws Service Tax Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780241