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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: Refund towards export of services cannot be denied on ground that there is no nexus between the input service used in export of service – Appeal allowed [Order attached]
Service tax – Cestat Mumbai: Registration is not relevant in the absence of evidence of non-utilization of the capital goods in rendering of ‘output service’ and of eligibility to credit even if the address on invoices i...
Service tax – Cestat New Delhi: As the appellant carried out activity in the capacity of co-developer on principal to principal basis and not as agent, therefore, it cannot be alleged that appellant have provided Busines...
Service Tax – Cestat Ahmedabad: Part of the construction activity even if outside of SEZ, does not mean that service was received for other than authorised operations – Also, CHA services used by SEZ is allowed for refun...
Service Tax – Cestat Ahmedabad: Cenvat credit is available in respect to input service used in the non-taxable output service on which the service tax is paid - Appellant have paid more amount of service tax as against t...
Service Tax - Cestat Ahmedabad: Discount given by M/s. Maruti Suzuki India Ltd. basis yearly performance to the appellant in connection with sale of vehicles is not a consideration hence is not liable to Service tax – Ap...
Service tax – Cestat Mumbai: As members of the Co-operative Housing Society are providing services to themselves, they are not liable to pay service tax at all, and once it has been held that they are not liable to pay s...
Service tax – Cestat Mumbai: Refund can be filed by the recipient who has borne the incidence of tax and relevant date to file refund would fall within the definition of sub-clause (f) of Section 11(5)(B) of the Central...
Service tax – Cestat Mumbai: As availment of Cenvat credit on Business Travel Service, Membership of club or Association and Event Management Service has not been disputed by department, refund benefit cannot be denied o...
Service tax – Telangana High Court: As the Revenue Petitioner failed to furnish the names of officers responsible for not filing the appeal and the action taken thereon, even when asked for, now this Court is not incline...
Service tax – Cestat New Delhi: Revenue allegation that appellant have concealed its particulars of turnover and they came to know upon receipt of information only in 2019 on the basis of data received from the Income Ta...
Service tax – Cestat Mumbai: CENVAT Credit can be availed on Rent a cab services during the period 2011-12 provided the service was completed before 1.4.2011; Outdoor catering services has been used for providing meals t...
Service tax – Cestat New Delhi: As no show-cause notice has been served on the appellant and it was returned to the department with the mark “left”, then passing of Order-in-Original is without jurisdiction and nonest in...
Service tax – Cestat Ahmedabad: Outdoor catering services provided by Appellant through maintaining canteen to the customer (factory) is eligible for Mega Exemption – Appeal allowed [Order attached]
Service tax – Cestat New Delhi: Interest on pre-deposit is to be granted as per Section 35 FF @ 12% (and not @6%) from the date of deposit till the date of refund – Appeal allowed [Order attached]
Service tax – Cestat Chennai: As there has been no clubbing of different quarters at Appellant’s end while filing the refund claim, hence time limit will be one year for each of the different quarters – Tribunal at appel...
Service tax – Cestat Kolkata: At the time of issuance of invoices (prior to 11.07.2014), no time limit of Cenvat credit availment was prescribed and hence limitation period of 6 months cannot be made applicable -– Whenev...
Service tax - Bombay High Court: Common application of SVLDRS for different category of arrear is allowed – Amounts payable would have come under the different categories does not mean the party should be made to pay som...
Service Tax - Cestat Ahmedabad: As the activity of the appellant is predominantly of manufacture and sale of goods, the same cannot be charged with service tax under Works Contract service – Appeal allowed [Order attache...
Service Tax - Cestat Chennai: If the refund claim is initially filed within time, the resubmission of the claim has to be considered in continuation of the earlier claim and cannot be held to be time-barred – Refund allo...
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