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GSTAT has extended relaxed and simplified appeal filing procedures on the portal till 31 December 20... Himachal Pradesh High Court: Once either Central or State GST authority initiates adjudicatory proce... Jammu & Kashmir and Ladakh High Court: While the petitioner claimed hospitalization of his father, t... Bombay High Court - Corporate guarantee issued by a parent company to its subsidiaries without recei...

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 – Cestat Chennai: As there is no document placed on record to negate the appellant’s claim that they have not rendered any service in India in respect to the software purchased from outside India, hence Appel...
Service Tax – Cestat Mumbai: As the CENVAT Credit availed by the appellant has not been recovered by way of issue of SCN, refund of the same on export of Service cannot be denied – Appeal allowed [Order attached]
Service Tax - Cestat Ahmedabad: The time limit of filing refund within one year will not apply if the assessee paid the duty under protest - Matter remanded back to pass a fresh order after considering the protest letter...
Service Tax - Cestat Ahmedabad – The jurisdictional High Court of Gujarat has held that Ocean Freight/ Sea Transportation service is not liable to service tax and there is no infirmity in the impugned order – It was held...
Service Tax - Cestat Kolkata: Since the Appellate made the delated payment of Service tax before the issuance of SCN therefore, no penalty is justifiable – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad – Service tax was not payable on vacant land having only boundary wall – However, refund is time barred as payment was made under the head of service tax of renting of immovable property, t...
Service Tax – Telangana High Court: No reason as to why the notice for personal hearing was sent by registered post when the show cause notice was sent through e-mail - Since opportunity of personal hearing was not provi...
Service Tax – Cestat Kolkata : Appellant providing marketing and promoting of Signaling Products of Alcatel SEL AG, German to Indian Railways, would qualify as Export of Services – Appeal allowed [Order attached]
Service Tax – Madras High Court: Issue of denial of refund on account of debit not made in Cenvat credit register – Held that as the eligibility of the Petitioner to refund of CENVAT credit on a substantive basis has nev...
Service Tax – Cestat Hyderabad: Un-utilised portion of Cenvat credit cannot be claimed as refund in cash, hence no refund of KKC is allowed; Credit taken beyond a period of 12 months from the date of invoice/bill of entr...
Service Tax – Bombay High Court: Issue whether SEBI was discharging sovereign function and is exempt from Service tax or whether payment to be made along with penalty - Held that there is no allegation in the first show...
Excise – Cestat Kolkata: When branch offices of foreign service providers obtained registration and discharged Service Tax in India on the transaction, the service recipient located in India is not required to discharge...
Service Tax – Cestat Chennai: SCN is not to be issued when the assessee has paid the Service Tax along with interest - There is no evidence that the appellant had suppressed facts to evade tax as they accounted the amoun...
Service Tax – Cestat Chennai: Cost of free supply goods provided by the service recipient to the service provider is neither an amount “charged” by the service provider nor can it be regarded as a consideration for the s...
Service Tax – Cestat Chennai: Works contract services are leviable to service tax w.e.f. 1.6.2007- as the period involved is prior to 01.06.2007 which is prior to the introduction of the definition of “Works Contract Ser...
Service tax – Cestat New Delhi: Place of Provision of services used by the respondent to supply information technology software service to foreign entity is outside India and hence is export is service and is not an Inte...
Service tax – Cestat Kolkata: As the amount of Service tax has already been paid under reverse charge and appropriated against demand made to the Appellant, the Appellant is entitled for immunity from imposing penalty -...
Service tax - Cestat Mumbai: The correctness of availment of Cenvat Credit at the stage of filing of refund claim cannot be questioned, since the statute deals with the situation differently - hence is refund – Appeal al...
Service Tax – Cestat Chennai: Service tax is not payable on the services by the operators of Common Effluent Treatment Plant by way of treatment of effluent – Appeal allowed [Order attached]
Service Tax – Cestat Mumbai: Issue in eligibility of refund claim filed on account of excess Service tax paid due to downward revision of price agreement – Held that refund claim is not allowed as the Appellant had not f...
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