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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: ‘Delayed payment charges’, cannot be held to be ‘consideration’ and these are charged because there is an unintended non-compliance to the terms of the agreement, hence Service tax is not le...
Service Tax – Cestat Kolkata: As Appellant had paid the Service tax on freight under RCM on his own and has not sought any reimbursement from the overseas importer, hence the Appellant has borne the Service Tax component...
Service Tax – Cestat Chennai: As there was no mandatory provision in the rules regarding registration, hence input invoices even if before the date of registration, refund of CENVAT Credit cannot be denied – Revenue Appe...
Service Tax – Cestat Chennai: It is settled position that reimbursable expense viz. transportation charges, terminal handling charges, demurrage charges, documentation charges etc. collected from customer by the Appellan...
Service Tax – Cestat Chennai: Service tax cannot be demanded under reverse charge mechanism for services received from overseas service provider prior to the introduction of section 66A in the Finance Act, 1994 – Appeal...
Service Tax – Cestat Mumbai: Since the amount sought for refund was paid in advance, the question of unjust enrichment does not arise – Appeal allowed [Order attached]
Service Tax – Cestat Kolkata: Administrative charges is received by the Coal Mines Provident Fund Organization by way of operation of law to manage the fund for the benefit of coal mine workers and, therefore, cannot be...
Service Tax – Cestat Chennai: Consideration received in Indian Rupee from bank located outside India is a receipt of foreign convertible exchange; Cenvat credit allowed in respect of sodexo meal coupons and group insuran...
Service Tax – Cestat Ahmedabad: Adjustment of excess tax paid towards the tax liability arising in subsequent months has been rightly carried out, there is no irregular adjustment – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: As the export services were consumed outside India, Service tax is not leviable – Amount deposited by the appellants is without any authority of law cannot be considered as Service Tax, he...
Service Tax – Cesta Kolkata: Limitation period of filing subsequent differential refund claim is to be calculated from its date of filing as per the time limit prescribed under Section 11B of the Act and not from the dat...
Service Tax – Cestat Kolkata: No service tax leviable on mining activities prior to 01.06.2007 - Department has artificially bifurcated the mining services under the categories of Cargo Handling Services, Site Formation...
Service Tax – Cestat Chennai: Reimbursement of expense are not leviable to service tax - Incentives received for sale of cars are nothing but discount in sale value of the vehicle and cannot be considered as service for...
Service Tax – Cestat Chennai: Invoice issued at head office and refund claimed by other unit cannot be rejected as there no dispute that the service was received by the appellant as per the invoice; If the services are u...
Service Tax – Cestat Chennai: ‘Relevant date’ under Section 11B with respect to refund claims for unutilized CENVAT Credit in case of export of services is the date of receipt of consideration in convertible foreign curr...
Service Tax – Cestat New Delhi: Short paid or excess paid Service tax can be adjusted in ST-3 return of succeeding month under Rule 6 (4A), there is no violation of law – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: Cost of motor part spares and accessories reimbursed for free services provided during the warranty period cannot be included in the taxable value – Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: Provisions of Service tax read do not provide for raising of demand on the basis of apparent difference in the figure of expenses in the balance sheet and the amount offered for service ta...
Service Tax – Cestat Chennai: Being no dispute as to the eligibility to avail CENVAT Credit, availing CENVAT Credit in advance before making the payment is only a procedural lapse - Credit cannot be denied – Revenue Appe...
Service Tax – Cestat New Delhi: Even if the duty paying documents does not contain all particulars but contain the details of Service tax paid or payable, description, assessable value name and address of the factory, cr...
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