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GST - Supreme Court: Renewal or Re-issuance of provisional attachment under Section 83 CGST is imper... GST - Andhra Pradesh High Court: Issue of refund of ocean freight tax - Held that since such refunds... GST - Orissa High Court: Ex-parte refund rejection was set aside since the petitioner SEZ could not... GST - Andhra Pradesh High Court: Since SCN lacked DIN, Order of GST registration cancellation is set...

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 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

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