https://www.taxtmi.com/caselaws?id=782233 CESTAT Kolkata allowed the appeal substantially. It held that electricity, gas, air-conditioning and related recoveries from tenants were collected as a pure agent and were not taxable as bundled services; the service tax demand of Rs. 2,32,48,096/- was set aside. On legal services under RCM, the appellant having admitted and paid Rs. 8,901/- with interest, the demand of Rs. 7,010/- plus interest was upheld. CENVAT credit was mostly allowed, except Rs. 90,787/- (with interest) already reversed, which was upheld. Alleged tax on advances was rejected as the amounts were refundable loans. All penalties were set aside. en-us Mon, 24 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782233 CESTAT Kolkata allowed the appeal substantially. It held that electricity, gas, air-conditioning and related recoveries from tenants were collected as a pure agent and were not taxable as bundled services; the service tax demand of Rs. 2,32,48,096/- was set aside. On legal services under RCM, the appellant having admitted and paid Rs. 8,901/- with interest, the demand of Rs. 7,010/- plus interest was upheld. CENVAT credit was mostly allowed, except Rs. 90,787/- (with interest) already reversed, which was upheld. Alleged tax on advances was rejected as the amounts were refundable loans. All penalties were set aside. Case-Laws Service Tax Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782233