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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 Chandigarh: Show cause notice under Section 73(3) cannot be issued if tax is paid before the notice has been issued – Appeal allowed.
Service Tax – Cestat New Delhi: Inclusion of Rajasthan and Chandigarh offices in centralised registration was a mere omission which was later corrected, therefore, the Principal Commissioner Service Tax, New Delhi had no...
Service Tax – Cestat Ahmadabad: As Revenue has not challenged the service reclassification activity before Commissioner (Appeals), hence the original assessment remains undisturbed.
Service Tax – Cestat New Delhi: The various options under Rule 6 are given to the assessee and the Revenue cannot choose one of the options and force it upon the assessee.
Service Tax –Cestat Ahmedabad: Matter remanded back to the Adjudicating Authority to decide the case afresh under Section 11B that whether the service tax paid by the appellant on ocean freight is legal and correct or ot...
Service Tax – Cestat Ahmadabad: Revenue has classified all the services provided by the Appellant under one category as commission agent services, which is legally incorrect; Cestat has power to consider new grounds/ evi...
Service Tax – Cestat Ahmadabad: Confirmation of Service tax demand, relying on TDS /26AS Statement is not sustainable – Cestat has power to consider new grounds/ evidence in appeal: Appeal allowed.
Service Tax – CESTAT Mumbai: Crew Management Services to foreign associated company is export of service and not an intermediary service: Appeal allowed.
Service Tax –Cestat Ahmedabad: The amount deposited during investigation for which the refund pertains has been settled in favour of the appellant, therefore, now it cannot be said that the refund is premature – Remanded...
Service Tax – Cestat Ahmedabad: Appellant have not suppressed the transaction of services whereas, they have issued the legitimate invoices wherein they have shown the Service tax - This is only case of delayed payment...
Service Tax – Bombay High Court: In absence of documentary evidence, CENVAT credit claimed by the Petitioner is already disallowed by the adjudicating authority - SVLDRS-3 is rightly issued without deducting the said CEN...
Service Tax – Cestat Hyderabad: When the transports did not issue prescribed consignment notes, the Transporters cannot be called ‘Goods Transport Agency” to attract Service tax liability on RCM – Decision of adjudicatin...
Service Tax – Cestat Bangalore: Service Tax being “Destination Based Consumption Tax”, as the services are rendered and consumed in India, there is no export of service; There is no element of service in reimbursement of...
Service Tax – Cestat Chennai: SEZ unit allowed to refund of approved services even if not consumed within the SEZ.
Service Tax – Cestat Chennai: Provisions under Cenvat Credit Rules does not restrict or bar an SEZ to file refund claim of unutilized credit - Appeal allowed with consequential relief.
Service Tax – Cestat Hyderabad: The intent to suppress duty must be established to invoke penalty under extended period of limitation - Respondent was to gain nothing by evading and as respondent itself would pay with on...
Service Tax – Cestat Mumbai: Refund of pre-deposit allowed even if expensed off in books of accounts – Appeal allowed
Service Tax – Cestat Chennai: Vodafone is not required to reverse the Cenvat credit on capital goods after demerger as there is no physical removal of capital goods from its premises – Impugned Order is set aside.
Service Tax – Cestat Chennai: Refund of EC, SHEC and KKC is allowed as availment of Cenvat Credit is a vested right - appeal allowed with consequential reliefs.
Service Tax – Cestat Chennai: Time limit for consideration of refund claim under Rule 5 of the CCR is the end of the quarter in which FIRC is received, in cases where the refund claims are filed on a quarterly basis, and...
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