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Karnataka High Court: GST authorities can use material collected by other commissionerates, especial... Gujarat High Court : ITC can be transferred across states after amalgamation; GST portal restriction... Orissa High Court: Limitation for filing an appeal begins from the date of communication of order, n... Karnataka High Court: Concessional benefits for exports not available when goods sent to third party...

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: Section 11B of the Act is a substantive provision of the statute while a notification is only part of a subordinate legislation and cannot override the parent statute - Section 11B is applic...
Service Tax – Cestat Chennai: Where the amendment expressly makes a provision for the payment of the retrospectively amended tax liability within a specified time, in such circumstance, the appellant is not entitled to p...
Service Tax – Cestat New Delhi: Transaction of purchase and sale of liquor by the Corporation will not fall under BAS, therefore, not taxable – Appeal allowed [Order attached]
Service Tax – Bombay High Court: Payments received for procuring orders and passing it to its overseas principal is Export of Service and not liable to service tax- Revenue has accepted the classification of entry under...
Service Tax – Cestat Ahmedabad: Without conducting any independent inquiry or investigation, the demand cannot be sustained only on the basis of “26AS data” provided by the Income Tax authorities – Appeal allowed [Order...
Service Tax – Cestat Chandigarh: Know-how is not an IPR within the meaning of Service tax law and consequently its transfer is not liable to Service tax - Even in reverse charge scenario cum-tax benefit is available to t...
Service Tax – Cestat Kolkata: Service tax cannot be demanded for matter which a NO DUE certificate was already issued by the same service tax department based on ITR filing – Records were already scrutinised by the reven...
Service Tax – Cestat Ahmedabad: Construction service of residential complex provided to Surat Municipal Corporation under Jawaharlal Nehru National Urban Renewal Mission are not taxable – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: As the appellant has not engaged any other service provider for the process of procuring the specific goods to be exported as per the requirement of his foreign client, hence all these servi...
Service Tax – Cestat Chennai: It is settled that no Service Tax is payable on sponsorship of IPL and ICC cricket tournaments as the ingredients for levy of tax are not fulfilled in the absence of any provision of service...
Service Tax – Cestat Ahmedabad: Merely by charging fees or higher fees an institution which otherwise, belongs to a Charitable Trust cannot lose its identity as non-commercial entity – No restriction under Section 11B to...
Service Tax – Cestat Ahmedabad: As the main contractor has discharged the entire Service tax liability on the total value of the contract which includes the value of the service provided by the sub-contractor also, tax c...
Service Tax – Cestat Ahmedabad: Demand for reversal of credit cannot be made when the respondent has admittedly paid back the entire Cenvat credit along with interest – It became as if no Cenvat credit is availed - Reven...
Service tax – Allahabad High Court: Advocates are exempted from paying Servcie tax and it will be harassment to call them to prove that they are practicing advocates - The Commissioner, GST is directed to issue clear dir...
Service Tax – Cestat Chennai: Amount received for Clearing and forwarding agency service from entity located outside India is not taxable under reverse charge as such services are wholly provided/ performed outside India...
Service Tax – Cestat Chennai: CENVAT Credit could not be availed on trading activity and that portion of credit attributable to trading had to be reversed [Order attached]
Service Tax – Cestat Chennai: ‘Consideration’ would include any amount that is payable for the taxable services provided or to be provided and thus salary, bonus, perks, etc., paid to the secondees is nothing but manpowe...
Service Tax – Cestat Chennai: Providing vessels to the group company for export of goods is not for transfer of right to use the vessels, there cannot be any levy of Service Tax under the head “supply of tangible goods f...
Service Tax – Cestat Chennai: Income received as rent is not to be assessed jointly – Rent received by each co-owner is much below the threshold limit, hence not subject to levy of service – Appeal allowed [Order attache...
Service Tax – Cestat Ahmedabad: Value of taxable service cannot be dependent on the value of the goods supplied free of cost by the service recipient, hence notional charges of jetty, crane etc. need not to be included i...
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