https://www.taxtmi.com/caselaws?id=786763 Services consisting of provision and maintenance of campus facilities, accommodation and related utilities qualify as infrastructural support within business support services under the Finance Act; tax confirmed for the normal assessment period. Rent receipts are taxable as renting of immovable property but demand is confined to the normal period due to absence of evidence of mala fide non-payment. Charges for training and seminar activities do not constitute management or business consultancy and those demands are set aside. Penalties tied to demands lacking proof of suppression or intent to evade are removed. Extended period invocation requires proof of suppression with intent, which is not established here. en-us Wed, 18 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786763 Services consisting of provision and maintenance of campus facilities, accommodation and related utilities qualify as infrastructural support within business support services under the Finance Act; tax confirmed for the normal assessment period. Rent receipts are taxable as renting of immovable property but demand is confined to the normal period due to absence of evidence of mala fide non-payment. Charges for training and seminar activities do not constitute management or business consultancy and those demands are set aside. Penalties tied to demands lacking proof of suppression or intent to evade are removed. Extended period invocation requires proof of suppression with intent, which is not established here. Case-Laws Service Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786763