https://www.taxtmi.com/caselaws?id=781478 CESTAT (Allahabad) upheld the impugned order, dismissing the appeal. Service tax was held leviable on lease premium/rent and on commercial parking receipts; parking quantification was remanded for re-assessment. Demands for community-centre and commercial-service rent were confirmed because documentary proof of prior tax payment was not produced, subject to reduction if evidence is later furnished. Penalty under s.77 and late-fee liability were upheld due to delayed ST-3 filing and failure to supply requested information. No merits found in appellant's grounds; appeal dismissed. en-us Thu, 13 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 12:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781478 CESTAT (Allahabad) upheld the impugned order, dismissing the appeal. Service tax was held leviable on lease premium/rent and on commercial parking receipts; parking quantification was remanded for re-assessment. Demands for community-centre and commercial-service rent were confirmed because documentary proof of prior tax payment was not produced, subject to reduction if evidence is later furnished. Penalty under s.77 and late-fee liability were upheld due to delayed ST-3 filing and failure to supply requested information. No merits found in appellant's grounds; appeal dismissed. Case-Laws Service Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781478