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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 Bangalore: Credit of Service tax paid on the premium paid by the appellant on Insurance of gold has to be considered as input service – Appeal allowed [Order attached]
Service Tax – Cestat Chandigarh: Cenvat credit on invoice beyond one year cannot be denied only because it has been utilized late; and cannot be denied for the reason that such availment was not reflected in ST-3 Returns...
Service Tax – Cestat Mumbai: Revenue appeal dismissed as demand is purely on the basis of difference between ST-3 return and Income Tax returns, without any further examination – Appeal dismissed [Order attached]
Service Tax – Cestat Chandigarh: Amount of TDS paid is not includable in the gross value for the purpose of payment of Service tax – Appeal allowed [Order attached]
Service Tax – Cestat Allahabad: Income reflected in the Balance Sheet is for Income Tax purposes, which cannot be used to determine the Service Tax liability [Order attached]
Service Tax – Cestat New Delhi: Once the return was filed, the responsibility lies with the Department to examine/ scrutinize the returns in a timely manner - Since no evidence were brought on record to show that the app...
Service Tax – Cestat Chennai: TDS deposited to the Income Tax Department in relation to the payment made to the foreign service provider over and above the invoice value of the services, is not liable to service tax – Ap...
Service Tax – Cestat Ahmedabad: CENVAT Credit is available on goods related to supply and installation of Telecom tower – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Extended period of limitation is not inviolable as bona fide belief stands that all the transactions related to the said disputed taxable value has been disclosed by the appellant in their...
Service Tax – Cestat Allahabad: Whatever tax was payable the assesee can take cenvat credit; Since it is a case of revenue neutrality demand of tax, interest and penalty is not imposable – Appeal allowed [Order attached]
Service Tax – Cestat Allahabad: Place of provision of service of intermediary service was location of service provider which is in USA and UK; Since the both the service provider and service recipient were located in non...
Service Tax – Cestat New Delhi: Relevant Date in case of duty refundable consequent to any judgement or decree, but also to any order or direction would be date of such order and not from the date of payment of tax – App...
Service Tax – Cestat Allahabad: Ocean frieght for goods imported under C.I.F contracts are not taxable under Service Tax – Appeal allowed [Order attached]
Service Tax – Cestat Chandigarh: Substantive benefit of CENVAT credit cannot be denied just because the documents are not proper; Appellants being PSU, no mala fide intention can be attributed – Appeal allowed [Order att...
Service Tax – Cestat Chennai: Once no service was rendered by the appellant in USA, which is exigible to tax under the Finance Act, all charges under the said Act against the appellant must fail- demand, interest or pena...
Service Tax – Cestat Chennai: Right to use of oil fields (natural resources) provided by the Government of Tamil Nadu to M/s. ONGC does not fit into the definition of consideration and demand of Service tax cannot sustai...
Service Tax – Cestat New Delhi: Supreme Court held that the word "collected" can only refer to cases where a person collects an amount from another with an intention to retain the said amount - Taxes collected by Assesse...
Service Tax – Cestat Chennai: There is no service provider and service recipient relationship in the joint venture and the amounts in the nature of profit petroleum/cost petroleum/ cash calls are not consideration for se...
Service Tax – Cestat New Delhi: Photocopies of invoices are not valid documents to allow CENVAT credit [Order attached]
Service Tax – Cestat Chennai: Even if the appellant paid tax on GTA services, they would be eligible for availing cenvat credit - Situation being revenue-neutral, extended period cannot be invoked [Order attached]
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