https://www.taxtmi.com/caselaws?id=790012 A service tax demand on reverse charge for services received from abroad was held unsustainable where the notice did not identify the applicable limb of Rule 3 or quantify each service separately. TDS paid to the Income Tax Department on architect services was not treated as taxable consideration, so the related demand was also rejected. Cenvat credit on renting of immovable property could not be denied merely because the premises was not reflected in registration, since the godown was used for business output activities. The extended period of limitation was unavailable because no suppression, fraud, collusion, or wilful misstatement was established; tax, interest, penalties, and related credit denial were set aside. en-us Fri, 17 Apr 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790012 A service tax demand on reverse charge for services received from abroad was held unsustainable where the notice did not identify the applicable limb of Rule 3 or quantify each service separately. TDS paid to the Income Tax Department on architect services was not treated as taxable consideration, so the related demand was also rejected. Cenvat credit on renting of immovable property could not be denied merely because the premises was not reflected in registration, since the godown was used for business output activities. The extended period of limitation was unavailable because no suppression, fraud, collusion, or wilful misstatement was established; tax, interest, penalties, and related credit denial were set aside. Case-Laws Service Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790012