Login
Trending Now
Karnataka High Court: GST authorities can use material collected by other commissionerates, especial... Gujarat High Court : ITC can be transferred across states after amalgamation; GST portal restriction... Orissa High Court: Limitation for filing an appeal begins from the date of communication of order, n... Karnataka High Court: Concessional benefits for exports not available when goods sent to third party...

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: Even if diesel is considered to be free of cost supplied by the service recipient to the service provider, no service tax can be levied - Diesel cannot be considered as an input for the pr...
Service Tax – Cestat Kolkata: Maintenance and Repair services provided to Nepal client can not be treated as export of service as the Nepali currency is not termed as “Convertible Foreign Exchange" - As the Service tax i...
Service Tax – Cestat Allahabad: Without initiating the proceedings in terms of Rule 14 of CENVAT Credit Rules, CENVAT credit cannot be denied during the refund proceedings – Cash refund allowed in terms of Section 142 of...
Service Tax – Cestat Kolkata: Appeal filed after more than 43 months, 40 months and 37 months, way beyond the condonable period of three months - There is no power vested with the Tribunal, High Court and Supreme Court t...
Service Tax – Cestat Mumbai: Statutory limitation periods are not applicable to amounts paid under mistake of law since the service tax invoice itself is cancelled, so there was no appropriation of the amount as tax - Re...
Service Tax – Cestat New Delhi: There is no scope for passing on the burden of any service tax at the stage when no service tax was paid on submitting the bids to the clients- the clause of unjust enrichment would not ap...
Service Tax – Cestat New Delhi: ‘Services relating to transmission of electricity’ also include the services of installation of transmission towers for electricity and no service tax is payable – Appeal allowed [Order at...
Service Tax – Cestat New Delhi: As the activity rendered by the appellant involves the element of goods i.e. wooden crates as well as the element of service i.e. the packing activity, it shall be called as Works Contract...
Service Tax – Cestat Ahmedabad: service tax cannot be demanded twice even though the person who is liable to pay the service tax has not discharged the service tax but some other person has discharged the service tax on...
Service Tax – Cestat Chennai: Demand of Service tax on ocean freight/ air freight or the mark-up on the above received by the appellant cannot be subject to levy of Service Tax – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: If the activities of “clearing‟ and “forwarding‟ is rendered by same person and by separate agreements, the freight forwarding is to be included in the taxable value for C & F service – Appe...
Service Tax – Cestat Hyderabad: Appellants have incurred charges towards Consultancy for Provident Fund, ROC filing, CMA data preparation, RTA charges, etc., which have not been received from individual Advocate or a fir...
Service Tax – Cestat Ahmedabad: Software supplied (preloaded) in a medium like hardware cannot be treated as provision of service; supply would amount to sale of goods – Service tax cannot be demanded – Appeal allowed [O...
Service Tax – Cestat Ahmedabad: Software loaded on a medium like USB/CD/Hard Drive etc. is goods and not a services - Demand not sustainable – Appeal allowed [Order attached]
Service Tax – Cestat Kolkata: International roaming services would not fall within the ambit of 'Telegraphy Authority' - Payment of roaming charges made to FTOs for providing connectivity services to Appellant's subscrib...
Service Tax – Cestat Hyderabad: Reimbursable expenses cannot be included in the gross value for the purpose of levy of service tax as Rule 5 has been held to be ultra virus, and as such provision is no longer applicable...
Service Tax – Cestat Chennai: Commission received for procuring export orders from buyers by appellant as per the direction of the foreign client, and for which remuneration is computed on basis of FOB value of the garme...
Service Tax – Cestat Chennai: Activity of quarrying/ earth work excavating of sand / wet sand and loading in the lorries/ tippers of the consumer are covered under the taxable service - The benefit of Notification will n...
Service Tax – Cestat Kolkata: The limitation prescribed under section 11B of the Excise Act would not be applicable if an amount is paid under a mistaken - Provisions of “Unjust Enrichment‟ also not being applicable in r...
Service Tax – Cestat Ahmedabad: Water front royalty is being charged as per provisions of the Maritime Board Act, 1981 - Maritime board is collecting the water front royalty as a statutory levy provided by Maritime Board...
‹ Previous Page
Short Reels

Linkedin (English)

Instagram (Hindi)

News Updates

Get in Touch

info@taxrealtime.in

+91 7291044154

+91 7849813442

Useful Links

About us Terms of use Privacy policy Career Advertise with us Contact us

Copyright © Taxrealtime. All Rights Reserved