https://www.taxtmi.com/caselaws?id=780334 CESTAT ALLAHABAD-AT partially allowed the appeal. Demand for service tax on preferential location charges was set aside after applying abatement (70/75%), while demand on commission/other income was partly confirmed - tax of Rs.13,15,163 (with interest and 10% penalty) remains, but is to be adjusted against Rs.65 lakh paid during investigation. Reverse-charge demand was held revenue-neutral and set aside. A demand of Rs.52,99,353 for 2010-2012 was held barred by limitation (and on merits) and set aside. Penalties against directors/CFO were rescinded. Overall relief granted except for the confirmed commission-related liability. en-us Wed, 06 Aug 2025 00:00:00 +0530 Tue, 28 Oct 2025 12:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780334 CESTAT ALLAHABAD-AT partially allowed the appeal. Demand for service tax on preferential location charges was set aside after applying abatement (70/75%), while demand on commission/other income was partly confirmed - tax of Rs.13,15,163 (with interest and 10% penalty) remains, but is to be adjusted against Rs.65 lakh paid during investigation. Reverse-charge demand was held revenue-neutral and set aside. A demand of Rs.52,99,353 for 2010-2012 was held barred by limitation (and on merits) and set aside. Penalties against directors/CFO were rescinded. Overall relief granted except for the confirmed commission-related liability. Case-Laws Service Tax Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780334