https://www.taxtmi.com/highlights?id=93839 CESTAT: The tribunal remanded assessment of MMR (immovable property) service receipts for re-computation of service-tax demand, noting late registration and partial tax/interest paid by the appellant; classification as MMR sustained. Commission receivable from banks for procuring clients was upheld as taxable Business Auxiliary Services (BAS) and chargeable on the gross commission. The tribunal affirmed invocation of extended limitation and imposition of penalties where suppression/misstatement was found. Conversely, in related appeals the tribunal held reimbursed electricity charges not includible in MMR taxable value, set aside corresponding demands, and consequently extinguished associated interest and penalties. Appeals were disposed with outcomes applied case-by-case. en-us Tue, 04 Nov 2025 08:03:33 +0530 Tue, 04 Nov 2025 08:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93839 CESTAT: The tribunal remanded assessment of MMR (immovable property) service receipts for re-computation of service-tax demand, noting late registration and partial tax/interest paid by the appellant; classification as MMR sustained. Commission receivable from banks for procuring clients was upheld as taxable Business Auxiliary Services (BAS) and chargeable on the gross commission. The tribunal affirmed invocation of extended limitation and imposition of penalties where suppression/misstatement was found. Conversely, in related appeals the tribunal held reimbursed electricity charges not includible in MMR taxable value, set aside corresponding demands, and consequently extinguished associated interest and penalties. Appeals were disposed with outcomes applied case-by-case. Highlights Service Tax Tue, 04 Nov 2025 08:03:33 +0530 https://www.taxtmi.com/highlights?id=93839