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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

Excise – Cestat Kolkata: Welding electrodes used for repairs and maintenance of plant and machinery are eligible for Cenvat Credit both as capital goods as well as inputs - Appellant was regularly filing the periodic sta...
Service tax – Cestat Kolkata: Service of loading and unloading of coal for transportation rendered by the assessee is a GTA service and does fall within the definition of ‘Cargo Handling Service’.: Appeal allowed. [Order...
Service tax – Cestat Chennai: As there is no evidence so as to prove suppression of facts with intent to evade payment of service tax – Also, Appellant is an undertaking under the State Government, hence no penalty is le...
Service tax – Cestat New Delhi: Bharti Infratel being an output service provider is not required to pay/ reverse Cenvat credit under Rule 3(5A) on clearance of capital goods as scrap: Appeal allowed. [Order Attached date...
Service Tax - Cestat Kolkata: Refund cannot be denied on the basis of error in address mentioned in the invoice – Clerical error cannot lead to denial of refund as per the settled jurisprudence - Appeal allowed [Attached...
Service tax – Cestat New Delhi: Cenvat credit available to Vodafone on Towers, Tower material and shelters - Towers and shelters are not per se immovable property, as they cannot be said to be “attached to the earth” - T...
Service tax – Cestat New Delhi: Interest restructuring charges are outside the ambit of banking and other financial services and hence not leviable to Service tax [Order Attached dated 23 September 2022]
Service Tax - Cestat Ahmedabad: As whole of the service was provided outside India and received outside India, therefore, the service tax is not leviable on the Business Exhibition Service received by the appellant which...
Service tax - Cestat Ahmedabad: As Appellant paid service tax under reverse charge and interest on services received from overseas for the period from 18.04.2006 onwards, before issuance of show cause notice, therefore,...
Service Tax - Cestat Ahmedabad: Appellant is liable to pay the differential duty amount on the service of construction of the foundation of civil structure, however simultaneous penalty under Section 76 and 78 cannot be...
Service tax – Cestat Mumbai: Freight paid to the shipping line and freight collected from client-shippers are in two independent transactions - Freight forwarder, when acting as a principal, will not be liable to pay ser...
Service tax – Karnataka High Court: Since the petitioner had already paid the requisite sum to the respondents, who had accepted the entitlement of the petitioner under SVLDR Scheme, thereafter raising show cause notice...
Service Tax – Cestat Chennai: Service tax is not leviable on liquidated damages since neither the appellant is carrying on any activity to receive compensation nor can there be any intention of the other party to breach...
Service tax – Cestat Hyderabad: As the applicant has passed on the burden of service tax to another, wrong Service tax paid by them cannot be refunded - If the person who has borne the Service tax wants to claim a refund...
Service tax – Cestat New Delhi: Service tax is not leviable on composite contract of works contract services prior to 01.07.2012; Registration by the assessee does not conclusively determine the nature of the service ren...
Excise – Cestat Chennai:– The definition of input service prior to 1.4.2011 included outdoor catering hence Cenvat Credit availed on such services is eligible for the period prior to April 2011, and is ineligible post Ap...
Excise – Cestat New Delhi: Service tax is not leviable on liquidated damages since neither the appellant is carrying on any activity to receive compensation nor can there be any intention of the other party to breach or...
Service Tax – Cestat Ahmedabad: Appellant has carried out job work activity only and not provided manpower services as the entire control of workers deputed by the appellant for the job work is with the appellant only an...
Service Tax – CESTAT Ahmedabad: Though penalty of 25% was paid after the stipulated time period of 30 days, still penalty of 75% is not invokable as there was only a misunderstanding about the calculation and Appellant b...
Service tax – Cestat New Delhi: As only a single performance Bank Guarantee for all the four project contracts and the terms of the contracts of all the contracts also show that the whole arrangement was an EPC contract...
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