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    Departments Must Pay Interest on Delayed Service Tax Refunds Beyond Three Months; Incomplete Applications Not a Valid Excuse.
    Assessee denied rebate due to departmental confusion and Commissioner's hyper-technical rejection over GTA declaration.
    Cenvat Credit Allowed for Service Tax on GTA Services for Outward Transport Before April 1, 2008.
    Consulting Engineers Can Now Pay Service Tax on Receipt Basis per POT Rules, 2011 Amendment by CBEC.
    Court Rules Security Services for Worker Housing Aren't Input Services; Cenvat Credit Denied Under Tax Regulations.
    Service Consumption in India Not Taxable; Tax Location Based on Event Occurrence, Not Service Impact.
    Rule 5 CCR: No Time Limit on Refund of Unutilized CENVAT Credit from Export-Related Service Tax.
    One-Year Refund Limit Doesn't Apply: Service Tax Paid on Non-Taxable Service Considered Deposit, Eligible for Refund Beyond Limit.
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Acts Income Tax