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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 New Delhi: Buying and selling of SIM cards and recharge coupons does not amount to provisioning of service – Not taxable under business auxiliary service; As Department was fully aware of the activit...
Service Tax – Cestat Ahmedabad: Appellant has only supplied the insulation material and used the same towards completion of thermal insulation on which VAT is paid, the same is nothing but “works contract service” – Henc...
Service Tax – Cestat Kolkata: If the documents provide necessary particulars as required under Rule 4A, merely because the documents are not invoices but are debit notes the refund cannot be denied at the end of the serv...
Service Tax – Cestat New Delhi: Non-payment of tax under RCM towards renting of immovable property (office) to Director is a revenue neutral situation as Credit would have been available, hence demand is liable to set as...
Service Tax – Cestat Ahmedabad: Service tax is not payable on amount received by Appellant as it was merely towards sharing of consideration towards service – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Commissioner (A) failed to adhere CBIC circular which specifically provides that for verification of refund claim normally certified copy of the documents should be accepted and only in th...
Service Tax – Cestat Ahmedabad: “Activation charges” of equipment/ software features are covered under the activity of sales of goods for which VAT is paid, and is not covered under the provisions of “Service” – Appeal a...
Service Tax – Cestat New Delhi: Zonal Training Centre (ZTC) and Zonal Audit Office (ZAO) are integral part of the appellant and under the proper control and supervision, hence Cenvat credit cannot be denied only because...
Service Tax – Cestat Ahmedabad: As no evidence has been produced by the revenue to hold that the amount collected by the appellant is exclusive of Service tax or it has been separately collected by the appellant, liabili...
Service tax – Cestat Ahmedabad: Para 5(e) of Schedule-II of CGST Act is identically worded as Section 66E(e) of the Finance Act, 1994 and under GST CBIC has issued a Circular on taxability of liquidity damages – As the s...
Service Tax – Cestat Ahmedabad: As NSDL/CSDL charges being statutory charges as per SEBI Rules should not be included for the purpose of service tax – Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: It is settled principal that value of goods and materials supplied free of cost to the provider of the taxable construction service, being neither monetary nor non-monetary consideration,...
Service Tax – Cestat New Delhi: Issue of Order passed on a matter beyond SCN – Held that SCN under section 73(1) cannot be issued by Commissioner (Appeals) when he is hearing an appeal - The Commissioner (Appeals) cannot...
Service Tax – Cestat Ahmedabad: The role of the appellant was limited to being an intermediary in the sale of space/ time for media agency on commission basis, nothing to establish that the appellant were providing “Adve...
Service Tax – Cestat Mumbai: Once the booking contract is cancelled and the consideration for service is returned, it is evident that no service is provided and hence requirement of paying any tax on it does not arise -...
Service Tax – Cestat New Delhi: Supply of ISO Tankers on lease/rental basis by foreign suppliers to the appellant would amount to a deemed sale as the appellant throughout had effective control and possession over the IS...
Service Tax – Cestat Hyderabad: Melasma, Birth Mark Treatment is not taxable under the cosmetic and plastic surgery and are exempted from tax both before and after 01.07.2012 as it is falling Health Care Services – Appea...
Service Tax – Cestat Mumbai: Screening of a movie is not a taxable service except where the distributor leases out the theater and the theater owner get a fixed rent – In cases character of a “person” is not acquired in...
Service Tax – Cestat New Delhi: The Relationship is not one of service provider-service recipient but one of partners in a joint venture in which each contributed something to the project and shared the Revenue earned -...
Service Tax – Cestat Mumbai: Issue of rejection of refund claim due to non-disclosure of credit availment in ST-3 return – Held that the mistake committed by the appellant is merely a procedural lapse which Appellant tri...
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