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Recent Service Tax Case Laws and Appeal Outcomes

Export of Services – Judicial Interpretations

Reverse Charge Mechanism: Case Highlights

Cenvat Credit Disputes – Recent Tribunal Rulings

Interest & Penalty in Service Tax Matters
Appeals Allowed & Dismissed – At a Glance

Service Tax

Service Tax – Supreme Court: Stem cell banking services qualify as “Healthcare Services” and are exempt from Service tax under Notification No. 25/2012-ST; Mere non-payment of Service tax, by itself, does not justify the...
Service Tax – Orissa High Court: When multiple assessment orders exist for the same period, the one addressing the merits prevails over an ex-parte order[Order attached]
Service Tax – Supreme Court: No Service tax payable on the interchange fee by the issuing bank, as being paid on the MDR by the acquiring bank – Appeal allowed [Order attached]
Service Tax – Cestat Chandigarh: Services of business promotion/ support and marketing service do not qualify as intermediary service as Appellant provides the main services to its client and not directly to the customer...
Service Tax – Cestat Kolkata: Services to SEZ being provided prior to issue of the exemption notification, refund is not allowed – Appeal dismissed [Order attached]
Service Tax – Cestat Ahmedabad: Banking charges were deducted by Indian Bank on remitting the proceeds from foreign buyer by the foreign bank - The dealing of banking activity is strictly between the foreign bank and Ind...
Service Tax – Cestat New Delhi: Circular dated 28.10.2022 specifically clarifies pre-deposit payment method for cases pertaining to Central Excise and Finance Act, 1994 - Deposit made by the appellant towards pre-deposit...
Service Tax – Cestat Ahmedabad: Services of sales promotion of goods provided to the recipients located outside India is clearly covered under export of service – Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: In the absence of a "provider" or "consideration‟, corporate guarantee extended for associate enterprises without consideration is not taxable; Margin retained for booking the space of car...
Service Tax – Cestat Allahabad: When the Service tax could be recovered as an arrear under CGST Act, then pre-deposit made through DRC-03 has to be treated as sufficient compliance, in view of the subsequent Instruction...
Service Tax – Cestat Chandigarh: It is a settled principle of law that service tax can be levied only when there is a clear identification of service provider, service recipient and consideration paid for the same - In t...
Service Tax – Cestat Kolkata: Amount deposited during investigation and/or pending litigation is ipso-factor pre-deposit and interest is payable on such amount from the date of deposit till the date of refund- interest @...
Service Tax – Cestat Chennai: Interest liability would not arise when the assessee had merely availed credit and had reversed the same before utilizing the availed credit for remittance of duty – Appeal allowed [Order at...
Service Tax – Cestat Chennai: Service tax liability can be adjusted on the subsequent supplementary invoice raised against the excess service tax paid on the original supplementary invoices which were not paid by their c...
Service Tax – Cestat Bangalore: Wrongly availed credit can be reversed only if the proportionate credit is paid along with interest; Contending that interest is not liable to be paid since sufficient balance was availabl...
Service Tax – Cestat New Delhi: Ignorance by the authorities of the bifurcation of aviation income shown in balance sheet and without any evidence placed against the confirmed service tax demand towards rendering the cha...
Service Tax – Cestat Chandigarh: Marketing services rendered to the overseas entity i.e. M/s Microsoft, Singapore qualifies to be exports and are not liable to Service Tax – Appeal allowed [Order attached]
Service Tax – Cestat Chandigarh: Though, the services are performed in India, the beneficiary of the services is abroad and the payment for the same is coming to the appellants along with the reimbursed expenses, the ser...
Service Tax – Cestat Chandigarh: Providing infrastructure and administrative facilities to the visiting doctors to render treatment and healthcare services to the patients who come to the appellant's hospital for medical...
Service Tax – Cestat Ahmedabad: Construction activity pertaining to construction of drainage pipeline for Rajkot Municipal Corporation is also not leviable to tax as same is not in the nature of commercial activity – App...
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