Corporate guarantee without consideration was not taxable. Profit/markup not liable to service tax.

Demand of service tax for Extended Warranty Scheme (EWS) is sustainable post 01.07.2012.

Refund claim for Service Tax paid under reverse charge mechanism. Claim was Time-barred, revenue succeeds.

As services were provided to Government Agency, there was no intention to evade tax. Extended period of limitation not applicable.

Demand of service on amount retained by the Hospitals for use of infrastructure by contracted doctors set aside.

Refund claim not time-barred, no service tax liability. Relevant date was the date of Order-In-Original, not payment date

CESTAT: Cenvat Credit on Set Top Boxes allowed as inputs for Broadcasting Services. Demand set aside.

Appellate tribunal grants refund with interest for service tax paid under protest; allows CENVAT credit distribution to manufacturing units.

CESTAT New Delhi held that service tax on late delivery & non-execution of work as compensation is not applicable as per circular by Department of Rev...

Tribunal Rules Corporate Guarantee Fees Not Subject to Service Tax Under BOFS; Dismisses Pre-2012 Tax Demands.

Service Tax Not Applicable on Liquidated Damages for Penalty or Late Delivery, CESTAT Rules in Favor of PSU.

Tribunal Rules Service Tax Applies to Storage Fees for Unclaimed Goods Despite Auction Surplus Argument.

Tribunal Rules on Service Tax for Advertising Agency's Revenue-Sharing Model; Novation Agreement Due to Business Frustration.

Roof Space Rental for Parcel Storage Not a "Business Support Service," Tribunal Rules.

Reimbursements for Foreign Services Not Taxable Under Reverse Charge, Tribunal Rules, Citing Precedent Case.

Tribunal Rules Ship Crew Recruitment Services as Export, Exempt from Service Tax; Overturns Penalties and Extended Demand.

Sub-contractors liable for Service Tax despite main contractor payment; Tribunal rejects extended limitation period for ambiguity.

Interest on Delayed Payments for Property Sales Deemed Compensation, No Reversal of Cenvat Credit Required.

Sale of Spares Under Lifetime Supply Contracts Exempt from Service Tax; Trading Classified as Goods, Not Services.

High Court Orders Restoration of Appeal After Initial Dismissal Due to Absence and Delayed Compliance with Pre-Deposit.