https://www.taxtmi.com/highlights?id=94541 CESTAT allowed the appeal substantially. It held that amounts recovered from tenants towards electricity, transmission and distribution losses, gas and air-conditioning, collected as a pure agent under Rule 5 of the Service Tax (Determination of Value) Rules, 2006, were not liable to service tax as bundled services; the demand of Rs. 2,32,48,096/- was set aside. Service tax of Rs. 7,010/- under RCM on legal services, already paid with interest and not contested, was upheld. Disallowance of CENVAT credit was restricted to Rs. 90,787/- (with interest), as voluntarily reversed; the balance disallowance was quashed. Demands on advances, being refundable loans, were set aside. Absence of intent to evade being established, all penalties imposed in the impugned order were vacated. en-us Thu, 27 Nov 2025 08:36:27 +0530 Thu, 27 Nov 2025 08:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94541 CESTAT allowed the appeal substantially. It held that amounts recovered from tenants towards electricity, transmission and distribution losses, gas and air-conditioning, collected as a pure agent under Rule 5 of the Service Tax (Determination of Value) Rules, 2006, were not liable to service tax as bundled services; the demand of Rs. 2,32,48,096/- was set aside. Service tax of Rs. 7,010/- under RCM on legal services, already paid with interest and not contested, was upheld. Disallowance of CENVAT credit was restricted to Rs. 90,787/- (with interest), as voluntarily reversed; the balance disallowance was quashed. Demands on advances, being refundable loans, were set aside. Absence of intent to evade being established, all penalties imposed in the impugned order were vacated. Highlights Service Tax Thu, 27 Nov 2025 08:36:27 +0530 https://www.taxtmi.com/highlights?id=94541