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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: 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...

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