https://www.taxtmi.com/caselaws?id=780241 Only consideration actually received for a taxable service is includible in value, so actual reimbursements for management, maintenance, repair and electricity charges are treated as outside the taxable base where collected on a pure-agent or reimbursement basis. Maintenance deposits held for transfer to a society or refund are not service consideration. Advances received before July 2010 are described as outside tax under the then applicable exemption regime, while later advances require recomputation on the net balance basis. Amounts linked to pre-July 2010 construction services, cancellation receipts and sale of investment property are treated as non-taxable because they do not represent consideration for a taxable service. Interest and tax on renting of immovable property and builder's special service are stated to remain payable, subject to adjustment of excess payment. 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 Only consideration actually received for a taxable service is includible in value, so actual reimbursements for management, maintenance, repair and electricity charges are treated as outside the taxable base where collected on a pure-agent or reimbursement basis. Maintenance deposits held for transfer to a society or refund are not service consideration. Advances received before July 2010 are described as outside tax under the then applicable exemption regime, while later advances require recomputation on the net balance basis. Amounts linked to pre-July 2010 construction services, cancellation receipts and sale of investment property are treated as non-taxable because they do not represent consideration for a taxable service. Interest and tax on renting of immovable property and builder's special service are stated to remain payable, subject to adjustment of excess payment. Case-Laws Service Tax Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780241