https://www.taxtmi.com/caselaws?id=797054 Returned advances received towards sale of plots were not consideration for a taxable service because they related to sale of immovable property and were refunded when the proposed construction was not viable. Such receipts fall outside the definition of service under the Finance Act, 1994, so service tax was not payable on them. Where service tax and interest on construction-related receipts were paid before issuance of the show-cause notice, no further notice was required to demand the paid amount, and penalty was not sustainable. The levy on refunded plot-sale advances and the penalty were annulled, while the pre-notice tax and interest payment remained accepted. en-us Thu, 13 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797054 Returned advances received towards sale of plots were not consideration for a taxable service because they related to sale of immovable property and were refunded when the proposed construction was not viable. Such receipts fall outside the definition of service under the Finance Act, 1994, so service tax was not payable on them. Where service tax and interest on construction-related receipts were paid before issuance of the show-cause notice, no further notice was required to demand the paid amount, and penalty was not sustainable. The levy on refunded plot-sale advances and the penalty were annulled, while the pre-notice tax and interest payment remained accepted. Case-Laws Service Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797054