https://www.taxtmi.com/caselaws?id=780397 CESTAT held the show cause notice unsustainable where receipts were not tied to specific taxable categories and set aside the demand raised by a statement under s.73(1A) as grounds differed from earlier SCN. The appellant, constituted under a state Act, was held to be a Governmental Authority; most statutory charges, initial deposits and allottee receipts were non-taxable, and reverse charge for legal services did not apply. Demands for commercial construction were remitted to the adjudicating authority for quantification; interest to apply. Penalty under s.70 read with Rule 7C was upheld. Appeals partially allowed and matter remanded for assessment. en-us Tue, 28 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780397 CESTAT held the show cause notice unsustainable where receipts were not tied to specific taxable categories and set aside the demand raised by a statement under s.73(1A) as grounds differed from earlier SCN. The appellant, constituted under a state Act, was held to be a Governmental Authority; most statutory charges, initial deposits and allottee receipts were non-taxable, and reverse charge for legal services did not apply. Demands for commercial construction were remitted to the adjudicating authority for quantification; interest to apply. Penalty under s.70 read with Rule 7C was upheld. Appeals partially allowed and matter remanded for assessment. Case-Laws Service Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780397