https://www.taxtmi.com/caselaws?id=793325 Exemption for transport of chemical fertilizer applied to gypsum handling and transportation, because gypsum was treated as a fertilizer supplying calcium and sulphur; its absence from the Fertilizers (Control) Order, 1985 did not defeat the exemption, so the related service tax demand was set aside. Receipts from renting of immovable property were not shown by any documents to be mere reimbursements, so they remained taxable and the demand was upheld. The appeal succeeded only on the gypsum-related issue, with penalty reduced proportionately and the matter remanded only for recalculation and consequential relief. en-us Wed, 03 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793325 Exemption for transport of chemical fertilizer applied to gypsum handling and transportation, because gypsum was treated as a fertilizer supplying calcium and sulphur; its absence from the Fertilizers (Control) Order, 1985 did not defeat the exemption, so the related service tax demand was set aside. Receipts from renting of immovable property were not shown by any documents to be mere reimbursements, so they remained taxable and the demand was upheld. The appeal succeeded only on the gypsum-related issue, with penalty reduced proportionately and the matter remanded only for recalculation and consequential relief. Case-Laws Service Tax Wed, 03 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793325