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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 – New Delhi High Court: SVLDR Scheme does not exclude taxpayers in respect of whom investigations have not been concluded; instead it expressly includes taxpayers in respect of whom investigation, enquiry or...
Service Tax – Cestat Kolkata: Rebate can be claimed for more than one shipping bill in a single claim without going for filing separate claim for each shipping bill – Appeals allowed [Order attached]
Service Tax – Cestat Kolkata: As the value of sale of books is separately identifiable from the audited financial statements and such sale was also made not to the students but to third parties, hence Service tax not lev...
Service Tax – Cestat New Delhi: Reimbursable expenses towards employee secondment are not includible in the gross value for levy of service tax – Revenue appeal dismissed [Order attached]
Service Tax – Cestat New Delhi: Hostel and education services are naturally bundled in the ordinary course of business and it is the education service which is in negative list hence not taxable – Appeal allowed [Order a...
Service Tax – Cestat New Delhi: As there is no allegation in the SCN that the appellant did not export the goods, therefore, the condition for availing exemption stands satisfied – Penalty only leviable for failure to fi...
Excise – Cestat New Delhi: Appellant while registering into new GST regime has not filed Tran-1 showing the impugned unutilized Cenvat credit Section 140 of CGST Act resultantly cannot be invoked - Cash refund for unutil...
Service Tax – Cestat Ahmedabad: Printing may or may not amount to manufacture, but it cannot be denied that the activity of printing is an activity of production – Exempted allowed – Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: Ocean freight cannot be called as a service- Neither can the profit earned from such business be termed consideration for service, not leviable to Service tax – Revenue appeal dismissed [O...
Service Tax – Cestat Ahmedabad: Since the appellant have paid service tax and subsequently when tax was made exempted retrospectively, the incidence of service tax stood passed on - Lower authorities have rightly credite...
Service Tax – Cestat Ahmedabad: Since the club consists of members and there is no different entity and relationship between the Club and its Members therefore, service to self cannot be liable to service tax – Appeal al...
Service Tax – Cestat Hyderabad: Works contracts in the nature of turnkey/EPC projects for Governments with respect to laying of pipes for water supply/sewerage is not exigible to Service tax – Appeal allowed [Order attac...
Service Tax – Cestat Chennai: Forfeiture of earnest money deposit and liquidated damages received towards “consideration” for “tolerating an act” is not leviable to Service tax – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Laying of underground cable is not exigible to Service tax according to the CBIC Circular– Appeal allowed [Order attached]
Service Tax – New Delhi High Court: Proceedings for adjudication of the SCN, after the lapse of almost 13 years are inordinately delayed and it is now impermissible for the respondents to continue the same – Appeal allow...
Service Tax – Cestat New Delhi: Liquidated damages recovered on account of breach or non-performance of contract are not leviable to service tax; Right to use natural resource was not taxable prior to 01.04.2016 – Appeal...
Service Tax – Punjab and Haryana High Court: Reasonable period to decide the SCN is 5 years – As the instant SCN is decided after the expiry of 5 years from the date of notice, hence is liable to set aside – Writ petitio...
Service Tax – Cestat New Delhi: It cannot be said that the license fee is quid pro quo for any support offered by the Railways - As the consideration paid is not linked with support service, Service tax cannot be demande...
Service Tax – Cestat Ahmedabad: Club and club members are not different entity, service provided by the club to its members does not fall under the provision of Service, hence Service tax not leviable on short term accom...
Service Tax – Cestat Ahmedabad: Foreclosure charges are not liable to service tax; Penalty/penal charges are not chargeable to service tax as the same are not ‘consideration’ – Appeal allowed [Order attached]
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