Court Rejects Service Charge Claim on Non-Refundable Contribution for 'Renting of Immovable Property Service' Due to Lack of Evidence.

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....Renting of immovable property service - receipt of onetime non-refundable contribution - The entire case of the department is that one time refundable amount collected by the appellant from its member units is the service charge against the provision of ‘Renting of Immovable Property Service’ but the department has not adduced a single evidence in support of its allegation. Hence, the contribution of the department in this regard has no legs to stand - AT....