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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 Ahmedabad: Merely by mention of commission or any other term, whereby the deduction was given in the sale invoice, the same cannot be treated as commission for the purpose of levy of Service Tax – Ap...
Service Tax – Cestat Chennai: The relevant date for computation of the period of one year is the date of realization of the foreign exchange and not the date of invoice in the case of refund in respect of services export...
Service Tax – Cestat Ahmedabad – No consignment note/LR was issued and the transportation was provided by not the goods transport agency but individual tractor trolley owners - service does not fall under the definition...
Service Tax – Cestat Chandigarh: Membership fee collected from the members are not leviable to Service tax - Demand raised under the wrong Head can not be confirmed for the reason that it is taxable to duty under one Hea...
Service Tax – Cestat Kolkata: Service tax has been paid by the advertisers on behalf of the appellant, therefore, same is treated as paid by the appellant, no demand is sustainable against the appellant; For the services...
Service Tax – Cestat New Delhi: In the absence of a finding that suppression of facts was with intent to evade payment of service tax, which is absolutely necessary, the extended period of limitation could not have been...
Service Tax – Cestat Chandigarh: Registration of the premises is not a pre-condition for grant of refund of unutilized CENVAT Credit; Rejection of refund on the ground of not filing the original invoices is not justifie...
Service Tax – Cestat Chennai: Encashment of performance Guarantee/ Bank Guarantee and that collected/ retained as liquidated damages for non-performance and failure to comply with the agreed obligation are not a consider...
Service Tax - Cestat New Delhi: Charging 2% towards the cost of transportation of goods doesn’t establish Appellant was providing GTA Services - Even it had provided the Goods Transport Agency Service, it is the recipi...
Service Tax – New Delhi High Court: There is no contract between SingTel and service providers in India like Airtel, Vodafone, Reliance etc., and the agreement between SGIPL and SingTel is on principal-to-principal basis...
Service Tax – Cestat New Delhi: As taxi operators were paying service tax on their services considering themselves liable to pay service tax and the appellant has been taking CENVAT credit of such service tax, again char...
Service Tax – Cestat Chennai: Where the Original Authority has invoked the extended time limit under proviso to section 73(1) of the Finance Act 1994 for demand of service tax citing suppression of facts with an intentio...
GST – Madras High Court: Benefit of the scheme cannot be denied due to a technical glitch in payment processing - The scheme was designed to allow defaulters to settle their dues and find resolution, regardless of techni...
Service Tax – Cestat Ahmedabad: Authorised legal representative cannot be equated with an authorised agent of the assessee - Service of the order to authorised representative i.e. Chartered Accountant dealing with the ma...
Service Tax – Cestat Mumbai: Since exemption is available from payment of Service tax on taxable services rendered to a Developer or a Unit by any service provider for the authorized operations in a Special Economic Zone...
Service Tax – Cestat Kolkata: The Company is subsidiary of Bihar State Power (Holding) Company Limited which holds 100% of shares in the Company - The administrative set up of Bihar State Power (Holding) Company Limited...
GST – New Delhi High Court: Though Rule 5A of the Service Tax Rules 1994 was held to be ultra virus, however proceedings already initiated would stand saved as per Section 174 of the CGST Act – Writ petition disposed [Or...
Service Tax – Cestat Allahabad: Revenue has not disputed the receipt of these services by the SEZ Unit, hence denial of the refund claim in respect of these three services for the reason that they did not find mention in...
Service Tax – Cestat Ahmedabad: The issue in various cases have been decided and though finally it was held that the hiring of the buses also falls under ‘rent a cab service’ - Demand being time-barred is set aside – App...
Service Tax – Cestat Ahmedabad: Once the appeal was disposed-off by way either setting aside the demand or by way of remand to the adjudicating authority, the demand of duty does not exist for the time being, therefore t...
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