Service Tax Not Applicable on Short Term Accommodation Before 01.05.2011; Refundable Deposits Excluded Under Notification 01/2006-ST

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....The appeal is allowed in part and the impugned demands are set aside to the extent they pertain to service tax on short term accommodation prior to 01.05.2011, denial of abatement under Notification 01/2006-ST, refundable security deposits, advance receipts considered on closing balance, pre-receipt income, miscellaneous income from sale of goods, opening sundry debtors, dispensing and enlistment charges, and sale of property. Service tax on short term accommodation is leviable only from 01.05.2011. The appellant validly availed abatement without violating conditions. Refundable deposits do not constitute consideration for service and are excluded from taxable value. Tax is payable on advances received, not cumulative closing balances. Pre-.........