https://www.taxtmi.com/caselaws?id=785815 Refundable sinking funds retained by the developer were treated as pure deposits and not consideration for a taxable service, so service tax demand on those amounts was invalid. Miscellaneous receipts for purchase of items charged with VAT by vendors were not services provided to flat owners and cannot attract service tax, so that demand was set aside. Advance maintenance deposits and related confirmed service tax demand of Rs.21,18,991 were found unsustainable, with associated interest and penalties therefore not leviable. Advances received towards sale of flats for projects completed before 01.07.2010 were classified as sale consideration (not taxable service) and the revenue appeal was dismissed. en-us Mon, 22 Sep 2025 00:00:00 +0530 Mon, 02 Feb 2026 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785815 Refundable sinking funds retained by the developer were treated as pure deposits and not consideration for a taxable service, so service tax demand on those amounts was invalid. Miscellaneous receipts for purchase of items charged with VAT by vendors were not services provided to flat owners and cannot attract service tax, so that demand was set aside. Advance maintenance deposits and related confirmed service tax demand of Rs.21,18,991 were found unsustainable, with associated interest and penalties therefore not leviable. Advances received towards sale of flats for projects completed before 01.07.2010 were classified as sale consideration (not taxable service) and the revenue appeal was dismissed. Case-Laws Service Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785815