https://www.taxtmi.com/caselaws?id=793072 Service tax on renting of immovable property was sustained where the rental component had already been accepted and the classification objection was not open at the appellate stage. Compensation received for failure to supply the guaranteed number of coolers was treated as liquidated damages, not consideration for any taxable service, and the demand under the alleged testing service head was set aside. Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 could not be used to include such compensation in the taxable value. en-us Fri, 15 May 2026 00:00:00 +0530 Tue, 09 Jun 2026 07:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793072 Service tax on renting of immovable property was sustained where the rental component had already been accepted and the classification objection was not open at the appellate stage. Compensation received for failure to supply the guaranteed number of coolers was treated as liquidated damages, not consideration for any taxable service, and the demand under the alleged testing service head was set aside. Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 could not be used to include such compensation in the taxable value. Case-Laws Service Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793072