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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 – Supreme Court: Commission received by Scheduled Banks for rendering banking or financial services to Reserve Bank of India are exempt – Revenue Appeal dismissed [Order attached]
Service Tax – Cestat Ahmedabad: Service of erection, commissioning and installation used and wholly consumed in the SEZ are exempted – Also, all the supplies of goods and services made to SEZ are not chargeable to duty o...
Excise – Cestat Kolkata: Welding Electrodes used in manufacturing unit are eligible for Cenvat Credit – Appeal allowed [Order attached]
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...
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