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    Strict construction of exemption notifications bars astronomy coaching from the culture exemption, with demand recomputed on a cum-tax basis.
    Voyage charter contracts treated as transportation of goods, not supply of tangible goods; tax demand and penalties fail.
    Minimum Average Balance is a contractual condition, not taxable consideration, and service tax notices were quashed.
    Service Tax on Factory Premises: PSU status gave no exemption, but limitation defeated the entire demand.
    Quantification of duty under the Sabka Vishwas Scheme requires final assessment by the cut-off date, not partial admission during investigation
    Service tax valuation on reimbursable expenses cannot be extended retrospectively; pre-amendment demand quashed as without jurisdiction
    Composite cargo handling service classification upheld where transport was only incidental, with extended period and penalties sustained
    Transfer of right to use goods governs diesel generator hire, excluding supply of tangible goods where control passes.
    Strict compliance under Sabka Vishwas Scheme required; delayed payment caused declaration to lapse, though penalty was set aside.
    Wrong assessee code and unjust enrichment cannot defeat refund once the service tax levy fails on mutuality grounds.
    Refund of service tax paid by mistake may survive limitation where tax was not payable, subject to verification.
    Principal-to-principal freight forwarding not treated as business support service for ocean and air freight charges
    Revenue-sharing under railway infrastructure joint venture was not treated as business support service, and extended limitation failed.
    Composite turnkey works contracts cannot be split to tax fee component as consulting engineer service
    Territorial reach of service tax excluded tour operator services wholly performed and consumed within the exempt area, setting aside demand.
    Outbound tour services wholly outside India fell outside service tax net under tour operator levy
    Reverse charge on mining royalty fails where bill withholdings are not royalty and limitation lacks corroboration.
    Liquidated damages for delayed delivery are not taxable as consideration for tolerating breach under declared service rules
    SEZ refund turns on actual use for authorised operations, not invoice defects, where tax payment and nexus are undisputed.
    Ultra vires service tax on members' clubs cannot be denied as time-barred when paid under mistake of law.
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