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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 Chandigarh: When the telecom operators are discharging Service tax on the whole MRP value of SIM cards and recharge cards, then there could be no further service tax liability on the persons who are...
Service Tax – Cestat Chennai: Appellant has not collected anything other than the actuals freight charges, which is clear from the invoices placed along with the appeal memorandum – In SCN also there is no allegations ag...
Service Tax – Cestat Chennai: In International inbound roaming services, FTO will be the service recipient and not an intermediary, even though the beneficiary is the customer of FTO and hence international inbound roami...
Service Tax – Cestat New Delhi: Revenue sharing arrangements are not be leviable to Service tax - There is no service provider and service recipient relationship, there cannot be any levy of tax on the share of revenue e...
Service Tax – Cestat Chennai: There is no specific mention that the services are to be consumed in SEZ to avail the benefit of Notification – Works contract service has direct nexus with the activities of the appellant c...
Service Tax – Cestat Chennai: Building or its part put up on land and which is used for car parking will get the benefit of the exclusion from levy of Service Tax as covered under land as immovable property – Appeal allo...
Service Tax – Cestat New Delhi: Service tax cannot be demanded on ocean freight as the destination of goods are outside India; It has been repeatedly held that no demand can sustain merely on the basis of the difference...
Service Tax – Cestat Mumbai: Value of taxable service shall be the gross amount charged by service provider “for such service” and the valuation of taxable service cannot be anything more or less than the consideration p...
Service Tax – Cestat Mumbai: Penal interest and bouncing charges collected by the appellants are not “consideration” for “tolerating an act” and are not leviable to service tax – Appeal allowed [Order attached]
Service Tax – Cestat Chandigarh: Penalty cannot be imposed in case Service tax along with interest were suo-moto paid much before the issuance of show cause notice – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Construction of residential complex for State Police Housing Corporation is non taxable, as the organisation is in no way concerned with any Commercial of Industrial activity – Appeal allo...
Service Tax – Cestat Mumbai: Right to use STBs by the subscriber, would not fall either under broadcasting service or under STGU for levy of service tax thereon - Rather, the activity of such supply, would more appropria...
Service Tax – Cestat New Delhi: Once the tax liability has been discharged, regardless of the person who has discharged either by recipient or provider of service, an assessee cannot be asked to pay the tax again – Appea...
Service Tax – New Delhi High Court: As the service rendered were not in the nature of facilitating services from another supplier but were only promotional and marketing services, it cannot be considered to be intermedia...
Service Tax – Cestat Ahmedabad: If a person has provided Goods Transport Service but not issued consignment note/LR, Service Tax from that person under GTA cannot be recovered – Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: Though the Head Offices is in taxable territory but the provision of consulting engineering service was outside the taxable territory i.e. in the State of J&K, hence Service tax cannot be...
Service Tax – Cestat Mumbai: The banks are bound under the supervision of the Reserve Bank of India and would not pay up any amount over and above the premium – Consideration includes the tax amount and liability was to...
Service Tax – Cestat New Delhi: Amount paid pending investigation is nothing but the amount paid under protest - Refund allowed with interest @ 12% from the date of deposit till the date of payment – Appeal allowed [Orde...
Service Tax – Cestat Bangalore: As there is no arrangement of sharing of profits and losses between the parties nor there is contribution of asset, the agreement is in the nature of franchisee agreement and not Joint Ven...
Service Tax – Cestat Ahmedabad: Amount collected from customers against “activation charges” of equipment/ software features are covered under the activity of sales of goods and not covered under the provisions of “Servi...
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