https://www.taxtmi.com/article/detailed?id=16919 Rent recovered from sub-letting immovable property may remain taxable even where the arrangement is back-to-back and no mark-up is charged. Extended limitation requires positive material establishing fraud, wilful misstatement, suppression or intent to evade tax; an audit objection or non-disclosure alone is insufficient. A later limitation amendment cannot ordinarily revive a demand already time-barred unless clear statutory language provides for revival. Actual electricity recovery based on consumption is distinguishable from consideration for a taxable service where no separate service element or mark-up exists. CENVAT credit requires genuine nexus with output service, business use, documentary support and compliance with statutory restrictions. en-us Mon, 13 Jul 2026 23:09:36 +0530 Mon, 13 Jul 2026 23:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16919 Rent recovered from sub-letting immovable property may remain taxable even where the arrangement is back-to-back and no mark-up is charged. Extended limitation requires positive material establishing fraud, wilful misstatement, suppression or intent to evade tax; an audit objection or non-disclosure alone is insufficient. A later limitation amendment cannot ordinarily revive a demand already time-barred unless clear statutory language provides for revival. Actual electricity recovery based on consumption is distinguishable from consideration for a taxable service where no separate service element or mark-up exists. CENVAT credit requires genuine nexus with output service, business use, documentary support and compliance with statutory restrictions. Articles Service Tax Mon, 13 Jul 2026 23:09:36 +0530 https://www.taxtmi.com/article/detailed?id=16919