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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: 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gross value for the purpose of levy of service tax as Rule 5 has been held to be ultra virus, and as such provision is no longer applicable...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...
Service Tax – Cestat Ahmedabad: Export of educational books to the subsidiary company - Merely clearing the goods in USA and forwarding the same to the Customers of the Appellant by the subsidiary is held to be consignme...
Service Tax – Cestat Hyderabad: APMSIDC is a Governmental authority and cannot be considered as business entity, which intrinsically involves profit motive - Not be required to pay any service tax under reverse charge ba...
Service Tax – Cestat Chandigarh: Once the duty of tax payment have been discharged by the principal on behalf of its agents then there is no loss to the revenue of the Government, the question as to who has paid the same...
Service Tax – Cestat New Delhi: Service tax is always exempted for the services provided to developers and units in SEZ; therefore the exemption notification itself is redundant - Any amount paid as service tax whether d...

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