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GST – Calcutta High Court: SCN adjudicated without opportunity for hearing or submission of written... GST - Calcutta High Court: Appellate authority has erred in rejecting appeal on limitation; delay co... GST – Delhi High Court: Appellate authorities have no power to condone delay beyond the prescribed e... GST – Calcutta High Court: Adjudicating authority referenced assessee’s reply to final audit report...

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: Any amount provided by Gujarat Maritime Board, the appellant herein, is a State levy and a statutory levy and proceeds of such levy are credited to the Consolidated Treasury Fund of State...
Service Tax – Cestat Ahmedabad: Imported software, customized and sold/cleared along with DSC is not for supply of software as that of a ‘service’, but it is sale of the customized software on a CD as part of the DCS; th...
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...

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