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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 Ahmedabad: Construction of Jetty is in the nature of expansion of existing Jetty – Cenvat credit allowed on expansion, renovation or modernization of existing jetty, construction – Appeal allowed [Or...
Service tax – Madras High Court: Indirect tax departments have, over the years, followed the practice of issuance of show cause notices by one authority with adjudication by another – In interpreting the reach of Section...
Service Tax – Cestat New Delhi: Additional incentives received to Appellant is in form of a trade discount to encourage to buy and sell larger number of vehicles, therefore, demand on the incentives is not exigible to Se...
Service Tax – Cestat Kolakta: Cenvat credit is eligible on sales commission as if there is no sale, there would not be any need to manufacture the product – CBIC Circular providing the same is binding on departmental of...
Service Tax – Cestat Hyderabad: Interest is to be paid whether Cenvat credit is utilized or not; Interest can be quantified after reversal of Credit hence letter issued after its 4 months to seek interest is not time bar...
Service Tax – Cestat Hyderabad: Imparting of coaching for competitive examinations such as IIT/JEE, AIEEE etc. is a taxable service - As the Respondent was collecting money from the students for providing commercial trai...
Service Tax – Cestat Ahmedabad: Even though Order on the disputed matter was passed by the Tribunal in year 2022, as the refund application was filed in the year 2011, hence entitled for interest from the expiry of three...
Service Tax – Cestat New Delhi: As Appellant have not charged Service tax under dispute in their invoices, admittedly these amounts were paid under protest at the investigation stage - Debiting the disputed amount in P&L...
Service Tax – Cestat New Delhi: Any amount deposited during the pendency of adjudication or investigation is in the nature of deposits and, therefore principles of unjust enrichment would not apply for its refund - Metho...
Service Tax – Cestat Ahmedabad: The first refund claim was filed within the stipulated time period and even though the same was returned by the department due to non-submission of Chartered Accountant Certificate, and if...
Service Tax – Cestat Ahmedabad: Notification allow refund in respect of services provided by CHA that means even if any service which even does not fall under the CHA Service but the same is provided by CHA, the same wil...
Service Tax – Cestat Ahmedabad: Issue of valuation of compositive contract – Held that since the appellant have declared material cost and the same was accepted by the service recipient, no doubt can be raised that the m...
Service Tax – Cestat Ahmedabad: As work-wear was always in the control of appellant and hence there is no transfer of effective control by the appellant hence out of the purview of the deemed sale - The transaction for a...
Service Tax – Bombay High Court: Proceedings should be concluded within a reasonable period and proceedings that are not concluded within a reasonable period, which the Court on the facts of each case has to consider, ma...
Service Tax - Cestat Ahmedabad: Vocational Training Institute contains no such restrictive definition which requires affiliation to National Council for Vocational Training or the requirement of offering courses in desig...
Service Tax – Cestat Ahmedabad: Issue of difference between closing balance of Cenvat Credit in ST returns leading of tax demand – Held that as correct closing balance of Cenvat Credit was declared in the books of accoun...
Service Tax – Cestat Ahmedabad: IPL cricket players wearing apparel which bears the brand/marks of various sponsors cannot be considered as promoting any particular brand or product or service as an independent individua...
Service Tax – Cestat Ahmedabad: As the department has collected the amount even though the adjudication process was undergoing, the same at the most can be considered as pre-deposit – Refund allowed from the date of depo...
Service Tax – Cestat New Delhi: As the agreement specifically refers to the amount as an advance which would be adjusted with the fees payable, hence the advance cannot be treated as security deposit and is liable to Ser...
Service Tax – Cestat Mumbai: Refund benefit cannot be denied on the ground that there is no nexus between the input services and exportation of the output service – Appeal allowed [Order attached]
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