Employer-employee exclusion and lack of independent evidence defeated service tax demands on director remuneration

Advertising service valuation: wall rent included, printed flex material excluded, and extended limitation rejected for lack of suppression.

Reverse charge demands on imported know-how and composite engineering work fail where intellectual property and advisory services are not established.

Exemption for renting religious precincts, cum-tax valuation, and limitation on suppression-based penalty in service tax disputes.

Service tax demands fail on receipt basis, reverse charge, true classification, CENVAT credit, and limitation grounds.

Substantial question of law saves departmental appeal; Barauni terminal facility treated as independent storage and warehousing service.

Naturally bundled ICT school services were treated as exempt education supply, defeating the service tax demand and valuation challenge.

Joint venture revenue sharing with hospitals was not a taxable service; service tax demand, interest and penalty were set aside.

Reverse charge on foreign remittances fails where payments relate to goods imports, overseas services, reimbursements, and revenue-neutral entries.

Delayed payment charges in stock broking and DEMAT services: negative list relief for brokerage, tax upheld for DEMAT defaults.

Scientific and technical consultancy tax fails where inter-governmental technology transfer does not involve a qualifying technical provider.

Limitation and service of order defeated the appeal; delay beyond the statutory condonable period could not be excused.

Separate billing for hotel rooms and meals supports distinct abatements, making the service tax demand and penalty unsustainable.

Works contract classification and threshold exemption defeated service tax demand, with extended limitation held unavailable.

Inter-divisional services within the same organisation were held outside service tax, with revenue neutrality defeating the demand.

Contractual compensation and tax liability: Tribunal rejected service tax on damages, dead rent and employee accommodation, confirming only conceded i...

SEZ subcontracted services qualify for exemption, while non-SEZ tax demands, interest and fresh credit verification were sustained

Works contract classification for painting services prevails over maintenance and repair service demand in end-to-end execution work.

Principle of mutuality bars service tax on member-only cooperative society services under Banking and Other Financial Services.

Sovereign functions and statutory fees were outside service tax, so a forest officer faced no tax liability.