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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 – Cestat Mumbai: Without issue of notice under Rule 14 refund claim should never be denied; Attested photocopy of the invoices can be considered as proof of production of document evidencing payment of duty,...
Service Tax – Cestat New Delhi: Service tax is not payable under reverse charge on foreign currency expenditure on account of business promotion activities as place of supply is outside Indi, and also the amount was dire...
Service Tax – Cestat Ahmedabad: Machining of casting amounts to manufacture, and is out of the purview of Business Auxiliary Service hence cannot be taxed; After exclusion of the job work value, net amount of renting of...
Service Tax – Gujarat High Court: Deposit under SLVDR scheme was made within the stipulated time period, the technical glitch in the Bank’s software due to which payment was recredited in Petitioner’s bank account would...
Service Tax – Cestat Ahmedabad: Services provided in the state of Jammu and Kashmir & services provided to SEZ units are not exempted services and hence no reversal of Cenvat credit is required - Appeal allowed [Order a...
Service Tax – Cestat Chennai: It is settled position that Service tax is not leviable on reimbursable expenses – Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities - Service tax is not levia...
Service Tax – CBIC has issued Circular dated 28.02.2023 in relation to the leviability of Service Tax on the declared service “Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or t...
Service Tax – Cestat Chennai – Finance Act applies only to designated areas in the continental shelf and exclusive economic zone of India - The repair and maintenance work carried out on rig/drill ship in the non-design...
Service Tax – Cestat Ahmedabad – When the main service provider has discharged the tax liability on construction service, no separate Service Tax liability can be confirmed against the sub-contractor – Appeal allowed [Or...
Service Tax – Cestat Ahmedabad – W.e.f 10-9-04 the definition of “business auxiliary services” included “production of goods on behalf of the client” and hence Service tax liability along with interest is upheld; As Reve...
Service Tax – Cestat Chennai: Cenvat Credit cannot be denied just because of photocopy of invoices, and computer-generated invoices do not have signatures; As the claim of Appellant that deposits are refundable in nature...
Service Tax – Cestat Mumbai – Input services viz. Architect Service, legal and professional service, structural consultancy, soil investigation work, fabrication and irrigation which are used for bringing into existence...
Service Tax – Cestat Chennai: Service tax demand on construction work cannot be proposed without any basis and or without any documentary evidence; Beneficial Circular has to be applied retrospectively while oppressive C...
Service Tax – Cestat Chennai – Nothing on record to conclude that repair and maintenance charges were received instead of job work charges, also there is no contract document available on record to explain the nature of...
Service Tax – Cestat Chennai – Form 26AS of Income Tax Act cannot be considered as the value of taxable services with respect to various construction projects for the purpose of demand of Service tax – Appeal allowed [Or...
Service Tax - Cestat Chennai – As the appellant has not paid the reduced penalty @25% as is required by law along with tax and interest within one month of issue of SCN, the Impugned Order demanding penalty under extende...
Service Tax – Cestat Chennai: Service has been supplied only after Information Technology Software Service was brought under the tax net w.e.f. 16 May 2008, and hence subject to the levy of Service tax – Appeal dismissed...
Service Tax – Cestat Ahmedabad: Gujarat State Police Housing Corporation Limited is 100% owned by Government of Gujarat and is a Government organization, hence construction of residential complex for the police staff is...
Service Tax – Cestat Chennai: Foreclosure charges collected by banks and NBFC on premature termination of loans are nothing but damages and is not leviable to Service tax – Appeal allowed [Order attached]
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