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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 Chennai: ‘Consideration’ would include any amount that is payable for the taxable services provided or to be provided and thus salary, bonus, perks, etc., paid to the secondees is nothing but manpowe...
Service Tax – Cestat Chennai: Providing vessels to the group company for export of goods is not for transfer of right to use the vessels, there cannot be any levy of Service Tax under the head “supply of tangible goods f...
Service Tax – Cestat Chennai: Income received as rent is not to be assessed jointly – Rent received by each co-owner is much below the threshold limit, hence not subject to levy of service – Appeal allowed [Order attache...
Service Tax – Cestat Ahmedabad: Value of taxable service cannot be dependent on the value of the goods supplied free of cost by the service recipient, hence notional charges of jetty, crane etc. need not to be included i...
Service Tax – Cestat Chennai: ‘Delayed payment charges’, cannot be held to be ‘consideration’ and these are charged because there is an unintended non-compliance to the terms of the agreement, hence Service tax is not le...
Service Tax – Cestat Kolkata: As Appellant had paid the Service tax on freight under RCM on his own and has not sought any reimbursement from the overseas importer, hence the Appellant has borne the Service Tax component...
Service Tax – Cestat Chennai: As there was no mandatory provision in the rules regarding registration, hence input invoices even if before the date of registration, refund of CENVAT Credit cannot be denied – Revenue Appe...
Service Tax – Cestat Chennai: It is settled position that reimbursable expense viz. transportation charges, terminal handling charges, demurrage charges, documentation charges etc. collected from customer by the Appellan...
Service Tax – Cestat Chennai: Service tax cannot be demanded under reverse charge mechanism for services received from overseas service provider prior to the introduction of section 66A in the Finance Act, 1994 – Appeal...
Service Tax – Cestat Mumbai: Since the amount sought for refund was paid in advance, the question of unjust enrichment does not arise – Appeal allowed [Order attached]
Service Tax – Cestat Kolkata: Administrative charges is received by the Coal Mines Provident Fund Organization by way of operation of law to manage the fund for the benefit of coal mine workers and, therefore, cannot be...
Service Tax – Cestat Chennai: Consideration received in Indian Rupee from bank located outside India is a receipt of foreign convertible exchange; Cenvat credit allowed in respect of sodexo meal coupons and group insuran...
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