Bareboat charter arrangements transferring possession and control were outside taxable service, and the prior final ruling bound the parties.

Governmental authority exemption upheld for statutory municipal functions; service tax demand, extended limitation, and penalties were set aside.

Transfer of right to use goods in equipment hiring excluded service tax where effective control passed to customers.

Service tax liability cannot rest on Form 26AS data; extended limitation also failed for want of statutory conditions.

Service tax demand based only on Form 26AS failed where taxability, exemption and extended limitation were not properly established.

Reverse charge on imported marketing services sustained, with contingent bonus payments treated as taxable business promotion consideration.

Composite works contract taxability and binding prior decision in assessee's own case led to service tax demand being set aside.

Unjust enrichment and works contract taxability defeated refund claims; refund proceedings cannot reopen unchallenged self-assessments.

Reverse charge and Cenvat credit disputes turned on vague notices, non-includible TDS, and audit-based limitation failure.

Job work versus manpower supply: Tribunal rejected service tax demand and upheld genuine tax mitigation.

Grant-in-aid as reimbursement, not taxable service consideration, where government funds only recoup capital expenditure

Expeditious service tax adjudication cannot be defeated by long Call Book delays; common demand order set aside.

Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...

Notional interest on refundable security deposit is not taxable as service value when only actual consideration is chargeable.

Mutual fund sub-distributor service tax liability upheld; reverse charge, taxable consideration, extended limitation and penalties sustained.

Works contract taxation turns on commercial use, taxable value exclusions, and notice requirements after business conversion.

Works contract classification and valuation: construction demands failed, with abatement and free-supplied materials excluded from tax value.

Event management service valuation limited to commission; uncorroborated papers and statements could not sustain the tax demand.

Taxable value excludes reimbursements and separately sold goods; soil supply is not site formation service.