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Calcutta High Court - Narayana Hrudayalaya secured a stay on GST recovery for inpatient medicines, w... Orissa High Court - Due to interest demand wrongly classified as "Tax" in the Order, taxpayer cannot... Allahabad High Court - Demand order cannot confirm tax and penalty demand higher than what was propo... Uttarakhand High Court - Genuine typographical error in GST Invoice ["32" instead of "32/(2023-24)"]...

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 Allahabad: No intention of law makers to levy Service tax on services provided by individual truck owner operators, by relying on speech of Hon’ble Finance Minister on 08.07.2004 – Impugned Order is...
Service tax – Cestat Kolkata: As the Service tax was paid before issuance of show cause notice, proceedings should have been completed before issuing Show Cause Notice under extended period of limitation: Appeal allowed...
Service Tax – Cestat Ahmedabad: Rejection of Cenvat Credit basis statements of the service provider that no invoice was issued – Held that it is incumbent on the adjudicating authority to provide cross examination of iss...
Service Tax – Cestat Chandigarh: Without verification, no demand can be raised basis amount reflected in Form 26AS - Appeal partly allowed [order attached]
Service tax – Cestat Kolkata: Post auditing the records by the Department, demand cannot be raised for the same period on account of change in the opinion; Where the demand is merely based on the data appearing in the In...
Service Tax – Cestat Kolkata: Cenvat allowed on input services basis debit note as it contains all the disclosures as required in a tax invoice as per Rule 4A; Without disputing consumption/utilisation of input service,...
Service tax – Cestat Ahmedabad: Delay should have been condoned as refund application was filed within 30 days, after stipulated period of 60 days - Corporations constituted under the act of State Government are “governm...
Service Tax - Cestat Hyderabad: Reimbursements of water, electricity and diesel charges where there is no profit element are not liable to Service tax; No Service tax is leviable on termination charges collected from cus...
Service Tax – Cestat Allahabad: Question of allowing part amount of refund claim which was earlier missed to be filed with the main refund claim – Held that each claim of refund is a separate application and needs to be...
Service Tax – Cestat New Delhi: Late payment surcharge, meter rent and supervision charges are services related to transmission and distribution of electricity which are bundled services. The same is a provision of singl...
Service tax – Cestat Mumbai: The time limit for consideration of refund claim under Rule 5 is to be taken as the end of the quarter in which FIRC is received and not from the date of realization of export proceeds: Appea...
Service Tax – Cestat Kolkata: The opening Nil balance in Service tax returns itself substantiates that the appellant has not carried forward the Cenvat credit which is sufficient evidence of reversal of the disputed amou...
Service Tax – Cestat Chennai: The issue as to whether trading is exempted service or not being interpretational in nature, no penalty is leviable - Impugned order is modified to aside the penalty.
Service Tax – Delhi High Court: Issue in respect to SVLDRS – As demand against wrongly availed CENVAT credit is embedded in the total demand, accordingly rebate of 50% is to be computed on total demand – Mistake in stati...
Service Tax – Madras High Court: Issue of Composite supply - Dominant transaction in the fitment of wig is not of Service instead of manufacture of product for which excise duty is already paid – No service tax is leviab...
Service Tax – Cestat Kolkata: Issue of classification – Commissioner himself taking note of the fact that the construction service is inclusive of supply of goods has excluded the value of goods for raising demand of ser...
Service tax – Calcutta High Court: Technical glitch while making payment of tax dues vide Form SVLDR-3 – The Writ Court must take up the matter as the allegation of technical glitches made by the appellant was not wrong...
Service Tax – Cestat Kolkata: Rebate claim cannot be rejection on a flimsy ground that Appellant is not registered with “Export Promotion council” - Appeal allowed with consequential benefits [Order attached]
Service Tax – Cestat New Delhi: No Service tax liability under RCM when premises is taken on rent from Director for residential purpose - Appeal allowed [Order attached]
Service tax – Cestat Kolkata: As per Rule 20 of CESTAT Procedure Rule, 1982, the matter has been adjourned more than three times, therefore it shows that the appellants are not interested in pursuing their appeal before...
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