Login
Trending Now
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: Lower authorities have erred in rejecting the refund claim for non-production of original documents / export invoices as it is not a requirement of the sub-ordinate legislation - Refund clai...
Service Tax – Cestat Chennai: Time limit to file refund application shall be as per Section 11B which is a substantive provision in the parent statute, Notification providing time limit to file refund application within...
Service tax – Cestat Chennai: BCCI is sole organization incharge of game of cricket officially, in India - Managing, controlling and organizing the game of cricket, its development and other allied activities cannot be c...
Service Tax – Cestat New Delhi: Collection of toll /user fee on behalf of NHAI is not chargeable to Service tax – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: Input service covers not only services directly, in or in relation to the manufacture of final product, but also various services used in relation to the business of manufacture whether prio...
Service Tax – Cestat New Delhi: Fabrication/erection of towers and shelters, which being attached to earth, would not be immovable property merely because a machine is attached to earth for more efficient working, hence...
Service Tax – New Delhi High Court: Issue of recovery of Cenvat credit when tax is paid on exempt supplies – Held that if a person collects any amount representing it as Service tax, which is otherwise not to be collecte...
Service Tax – Cestat Chennai: Issue of non-payment of Service tax – Held that Service Tax having been paid by the advertising agency, the appellant could enjoy the facility of CENVAT Credit, this is a revenue neutral sit...
Service Tax – Cestat New Delhi: Condition of being registered is not essential for taking Cenvat credit, hence Credit allowed of invoice received at unregistered premise; Rule 6(1), (2) and (3) are not applicable, where...
Service Tax – Cestat New Delhi: The appellant acted as a pure agent and the amount collected from the State Government for payment to the vendors cannot be subjected to service tax, hence Service tax is to levied on Serv...
Service Tax – Cestat Ahmedabad: Pre–deposit made during inquiry and investigation in January and February, 2007 will not be eligible for interest as there was no relevant provision prevalent at that time and also Circula...
Service Tax – Cestat Mumbai: Issue of rejection of SEZ refund claim pertaining to club and association services, as not mentioned in the list of approved services – Held input services which are wholly consumed within SE...
Service Tax – Cestat Mumbai: After-sales support service in respect of providing technical parameters of the products, design and it in no way require the goods to be made physically available to the appellant, hence ser...
Service Tax – Cestat Chennai: Tax already paid to the Government can be adjusted towards the liability for the subsequent period - Assessee need not take the route of refund of excess tax paid as provided under Section 1...
Service Tax – Cestat Ahmedabad: As tax along with interest was settled without show cause notice, now show cause cannot be issued to demand penalty under extended period – Appeal allowed [Order attached]
Service Tax – Cestat Kolkata: In budget 2009, the refund scheme was simplified by providing self-certification or Chartered Accountant’s certification about co-relation and nexus between input Services & the exports – He...
Service Tax – Cestat Ahmedabad: To cover under “Works Contract” it is not necessary that activity should be carried out only in respect of new building, hence Painting work carried out on a civil structure to be classifi...
Service Tax – Supreme Court: Commission received by Scheduled Banks for rendering banking or financial services to Reserve Bank of India are exempt – Revenue Appeal dismissed [Order attached]
Service Tax – Cestat Ahmedabad: Service of erection, commissioning and installation used and wholly consumed in the SEZ are exempted – Also, all the supplies of goods and services made to SEZ are not chargeable to duty o...
Excise – Cestat Kolkata: Welding Electrodes used in manufacturing unit are eligible for Cenvat Credit – Appeal allowed [Order attached]
‹ Previous Page Next Page ›
Short Reels

Linkedin (English)

Instagram (Hindi)

News Updates

Get in Touch

info@taxrealtime.in

+91 7291044154

+91 7849813442

Useful Links

About us Terms of use Privacy policy Career Advertise with us Contact us

Copyright © Taxrealtime. All Rights Reserved