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    December 29, 2020   Case LawsService Tax
    Appellant Cleared of Willful Tax Evasion; No Intentional Misconduct in Delayed Service Tax Payments Found.
    December 29, 2020   Case LawsService Tax
    Court Upholds Rejection of Earlier Declaration Under Sabka Vishwas Scheme; No Priority Obligation for Initial Application.
    December 28, 2020   Case LawsService Tax
    SEZ Unit Entitled to Service Tax Refund Despite Procedural Error u/s 26 and Rule 31 of SEZ Act.
    December 28, 2020   Case LawsService Tax
    Service Tax Responsibility Dispute Arises from Merger and Demerger of Units, Liability of Appellant Unclear Under BAS.
    December 26, 2020   Case LawsService Tax
    Company's Employee Deputation to Overseas Group Not Taxed as 'Manpower Supply' Under Service Tax Rules.
    December 26, 2020   Case LawsService Tax
    Court Reviews CENVAT Credit Use for Services Rendered Before March 1, 2006; Admissibility of Abatement Discussed.
    December 26, 2020   Case LawsService Tax
    Service Tax Not Applicable on Cheque Bounce and Cancellation Fees as They Are Penal, Not Service Charges.
    December 26, 2020   Case LawsService Tax
    Service Tax Not Applicable on Overseas Marketing Services; Excludes Scientific or Technical Consultancy Services Category.
    December 26, 2020   Case LawsService Tax
    Appellant's Agreements with Film Distributors Not Considered 'Renting of Immovable Property' Services, Court Rules.
    December 24, 2020   Case LawsService Tax
    IBC Resolution Plan: Service Tax Dues Settled at 5%; Refund Balance Due to Petitioner from Respondent.
    December 24, 2020   Case LawsService Tax
    Commissioner (Appeals) wrongly taxed payments to Honda Japan as consulting services under reverse charge mechanism. No evidence of service.
    December 24, 2020   Case LawsService Tax
    Coal Company Wins Appeal: Compensation from Buyers, Contractors, and Suppliers Not Taxed Under Finance Act Section 66E(e.
    December 22, 2020   Case LawsService Tax
    Appellant Reverses Mistakenly Taken CENVAT Credit; Rule 6(3)(i) Considered Inapplicable Due to Reversal Equivalence.
    December 21, 2020   Case LawsService Tax
    Business Auxiliary Services Promoting Foreign Companies in India Qualify as Export; Commissions in Foreign Exchange Allowed.
    December 19, 2020   Case LawsService Tax
    Refund Denial Overturned: Credit Debited Before Refund Claim Filing Date, No Justification for Initial Rejection.
    December 19, 2020   Case LawsService Tax
    Cenvat Credit Refund Approved for Export of Services to UK; Place of Provision Outside India Recognized.
    December 18, 2020   Case LawsService Tax
    Sabka Vishwas Scheme Inapplicable: Amount Not in ST-3 Returns, Deadline Passed, Pre-Demand Deposits Not Considered.
    December 18, 2020   Case LawsService Tax
    Service with License Fee to SAP AG Classified as IT Software Service, Taxable on Reverse Charge Basis, Not Franchise.
    December 17, 2020   Case LawsService Tax
    Court Excludes Stay Order Period from Limitation Calculation for DGCEI Investigation u/s 73(1) of Finance Act.
    December 16, 2020   Case LawsService Tax
    Court Examines Taxability of Cricket Player's Promotional Activities Under Business Auxiliary Services: Composite Contracts and Legislative Ambiguity.
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    Highlights
    All› Service Tax › Service Tax - 2020
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    December 29, 2020   Case Laws Service Tax
    Appellant Cleared of Willful Tax Evasion; No Intentional Misconduct in Delayed Service Tax Payments Found.
    December 29, 2020   Case Laws Service Tax
    Court Upholds Rejection of Earlier Declaration Under Sabka Vishwas Scheme; No Priority Obligation for Initial Application.
    December 28, 2020   Case Laws Service Tax
    SEZ Unit Entitled to Service Tax Refund Despite Procedural Error u/s 26 and Rule 31 of SEZ Act.
    December 28, 2020   Case Laws Service Tax
    Service Tax Responsibility Dispute Arises from Merger and Demerger of Units, Liability of Appellant Unclear Under BAS.
    December 26, 2020   Case Laws Service Tax
    Company's Employee Deputation to Overseas Group Not Taxed as 'Manpower Supply' Under Service Tax Rules.
    December 26, 2020   Case Laws Service Tax
    Court Reviews CENVAT Credit Use for Services Rendered Before March 1, 2006; Admissibility of Abatement Discussed.
    December 26, 2020   Case Laws Service Tax
    Service Tax Not Applicable on Cheque Bounce and Cancellation Fees as They Are Penal, Not Service Charges.
    December 26, 2020   Case Laws Service Tax
    Service Tax Not Applicable on Overseas Marketing Services; Excludes Scientific or Technical Consultancy Services Category.
    December 26, 2020   Case Laws Service Tax
    Appellant's Agreements with Film Distributors Not Considered 'Renting of Immovable Property' Services, Court Rules.
    December 24, 2020   Case Laws Service Tax
    IBC Resolution Plan: Service Tax Dues Settled at 5%; Refund Balance Due to Petitioner from Respondent.
    December 24, 2020   Case Laws Service Tax
    Commissioner (Appeals) wrongly taxed payments to Honda Japan as consulting services under reverse charge mechanism. No evidence of service.
    December 24, 2020   Case Laws Service Tax
    Coal Company Wins Appeal: Compensation from Buyers, Contractors, and Suppliers Not Taxed Under Finance Act Section 66E(e.
    December 22, 2020   Case Laws Service Tax
    Appellant Reverses Mistakenly Taken CENVAT Credit; Rule 6(3)(i) Considered Inapplicable Due to Reversal Equivalence.
    December 21, 2020   Case Laws Service Tax
    Business Auxiliary Services Promoting Foreign Companies in India Qualify as Export; Commissions in Foreign Exchange Allowed.
    December 19, 2020   Case Laws Service Tax
    Refund Denial Overturned: Credit Debited Before Refund Claim Filing Date, No Justification for Initial Rejection.
    December 19, 2020   Case Laws Service Tax
    Cenvat Credit Refund Approved for Export of Services to UK; Place of Provision Outside India Recognized.
    December 18, 2020   Case Laws Service Tax
    Sabka Vishwas Scheme Inapplicable: Amount Not in ST-3 Returns, Deadline Passed, Pre-Demand Deposits Not Considered.
    December 18, 2020   Case Laws Service Tax
    Service with License Fee to SAP AG Classified as IT Software Service, Taxable on Reverse Charge Basis, Not Franchise.
    December 17, 2020   Case Laws Service Tax
    Court Excludes Stay Order Period from Limitation Calculation for DGCEI Investigation u/s 73(1) of Finance Act.
    December 16, 2020   Case Laws Service Tax
    Court Examines Taxability of Cricket Player's Promotional Activities Under Business Auxiliary Services: Composite Contracts and Legislative Ambiguity.

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      Service Tax

      Refund of accumulated credit - Export of services - debit entry...

      Refund Denial Overturned: Credit Debited Before Refund Claim Filing Date, No Justification for Initial Rejection.

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      Service TaxDecember 19, 2020Case LawsAT
      Refund of accumulated credit - Export of services - debit entry was reflected in the ST-3 return of subsequent period and not for the period in question - Inasmuch the books of accounts stand already debited by the appellant on 05.03.2014, before filing of refund claim on 20.03.2014, there are no justifiable reason to deny the refund claim on the said hyper-technical ground. - AT
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