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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 Hyderabad: Un-utilised portion of Cenvat credit cannot be claimed as refund in cash, hence no refund of KKC is allowed; Credit taken beyond a period of 12 months from the date of invoice/bill of entr...
Service Tax – Bombay High Court: Issue whether SEBI was discharging sovereign function and is exempt from Service tax or whether payment to be made along with penalty - Held that there is no allegation in the first show...
Excise – Cestat Kolkata: When branch offices of foreign service providers obtained registration and discharged Service Tax in India on the transaction, the service recipient located in India is not required to discharge...
Service Tax – Cestat Chennai: SCN is not to be issued when the assessee has paid the Service Tax along with interest - There is no evidence that the appellant had suppressed facts to evade tax as they accounted the amoun...
Service Tax – Cestat Chennai: Cost of free supply goods provided by the service recipient to the service provider is neither an amount “charged” by the service provider nor can it be regarded as a consideration for the s...
Service Tax – Cestat Chennai: Works contract services are leviable to service tax w.e.f. 1.6.2007- as the period involved is prior to 01.06.2007 which is prior to the introduction of the definition of “Works Contract Ser...
Service tax – Cestat New Delhi: Place of Provision of services used by the respondent to supply information technology software service to foreign entity is outside India and hence is export is service and is not an Inte...
Service tax – Cestat Kolkata: As the amount of Service tax has already been paid under reverse charge and appropriated against demand made to the Appellant, the Appellant is entitled for immunity from imposing penalty -...
Service tax - Cestat Mumbai: The correctness of availment of Cenvat Credit at the stage of filing of refund claim cannot be questioned, since the statute deals with the situation differently - hence is refund – Appeal al...
Service Tax – Cestat Chennai: Service tax is not payable on the services by the operators of Common Effluent Treatment Plant by way of treatment of effluent – Appeal allowed [Order attached]
Service Tax – Cestat Mumbai: Issue in eligibility of refund claim filed on account of excess Service tax paid due to downward revision of price agreement – Held that refund claim is not allowed as the Appellant had not f...
Service Tax – Cestat Mumbai: Without issue of notice under Rule 14 refund claim should never be denied; Attested photocopy of the invoices can be considered as proof of production of document evidencing payment of duty,...
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