https://www.taxtmi.com/caselaws?id=785199 Liability for service tax on renting of immovable property was contested where alleged omissions in ST-3 returns contrasted with profit and loss entries. Authorities reduced an initial demand after considering ledger evidence showing residential quarters rentals and non-residential receipts; residential rentals fell within the negative-list exemption for renting of residential dwellings, removing tax liability on those amounts. A notional rental computation for a later quarter was rebutted by accounting entries demonstrating actual residential and non-residential allocation. No cogent material was found to establish deliberate suppression of facts; consequently the impugned confirmation of demands lacked substantiation and the appeal succeeded. en-us Mon, 12 Jan 2026 00:00:00 +0530 Tue, 20 Jan 2026 06:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785199 Liability for service tax on renting of immovable property was contested where alleged omissions in ST-3 returns contrasted with profit and loss entries. Authorities reduced an initial demand after considering ledger evidence showing residential quarters rentals and non-residential receipts; residential rentals fell within the negative-list exemption for renting of residential dwellings, removing tax liability on those amounts. A notional rental computation for a later quarter was rebutted by accounting entries demonstrating actual residential and non-residential allocation. No cogent material was found to establish deliberate suppression of facts; consequently the impugned confirmation of demands lacked substantiation and the appeal succeeded. Case-Laws Service Tax Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785199