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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 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...
Service Tax – Cestat Ahmedabad: Refund is eligible to SEZ unit for receiving marketing services from DTA unit, even when DTA is not a separate legal entity; Merely for the reason that the service is not included in the a...
Service Tax – Cestat Ahmadabad: Penalty under extended period of limitation is not invokable as SCN does not mention that suppression was with an intention to evade payment of service tax – Appeal allowed.
Service Tax – Cestat Ahmedabad: Right to claim refund crystallized only when the service tax was deposited and not from first day of month following quarter in which export made – Appellant is eligible for refund claim.
Service Tax – Cestat Ahmedabad: There is no provision for condoning delay in filing refund claim beyond one year – Refund rightly rejected.
Service Tax – Cestat New Delhi: Reimbursement of expenses shall be excluded from the value of taxable service - Rule 5 under which the tax was demanded itself has been ultra vires by Supreme Court in the case of Intercon...
Service Tax - Cestat Kolkata: Appeal filed within the condonable period of additional 30 days, appeal allowed and remanded back for adjudication, allowing reasonable opportunity of being heard.
Service Tax - Cestat New Delhi: Refund application filed through speed post was within the time limit; Also, Service tax deposited has changed the character of revenue deposit, no limitation is applicable on it – Directe...
Service tax- Cestat, New Delhi: Service tax not to be levied on the amount representing reimbursement of expenses like conveyance, travelling and mobile expenses incurred by Chartered Accountant for providing services.
Service Tax – Cestat Chennai: The activity of camp mobilisation and demobilisation in the nature of camp establishment and maintenance, cable laying, shooting and shot hole drilling, does not fall under the category of ‘...
Service tax - Kolkata Cestat: Chartered Accountant’s certificate along with the reconciliation statement submitted by an Applicant cannot be rejected without stating any reasons of rejection – Impugned Order set aside.
Service Tax - Ahmedabad Cestat: IT Services provided by Appellant to its associate entity qualifies as Export of Service - Appellant and its parent company are not same “person” – Impugned Order is liable to set aside.

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