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    Service Tax Not Applicable on Container Detention Charges Deemed as 'Penal Rent' for Extended Use.
    Foreign Clients' Business Auxiliary Services Classified as 'Export of Service', Exempt from Service Tax Liability.
    Service Tax on C&F Agency Services Includes Reimbursement of Expenses Like Rent and Telephone Charges.
    Reverse Charge Mechanism: Receiving Certificate in India Doesn't Mean Service Performed Locally, Not Taxable Under RCM.
    Site Formation Services: No Restriction on Cenvat Credit for Exemption Under Notification No. 1/2006-ST and Works Contract Scheme.
    Appellants Eligible for Service Tax Notification N/N. 24/2004-S.T. on Commercial Training Services Like Auto CAD and Call Centers.
    Appellant Bound by Declared Turnover Under VCES Scheme; Cannot Claim Inflation Now. Two Wrongs Don't Make a Right.
    Suo-Moto Adjustment of Excess Service Tax: No Monthly Requirement, 15-Day Intimation Lapse is Procedural, Not Substantial.
    Refund Denied for Service Tax on GTA Services Due to Lack of Evidence Supporting Appellant's Claim of Payment Under Protest.
    Selling Free Commercial Time Not Considered Advertisement Agency Service; Lacks Connection to Ad Creation or Display Activities.
    Charges for Cheque Returns and Minimum Balance Violations Deemed Taxable; Demand and Penalty Confirmed in Banking Case.
    Agreement Details: 3% Royalty on Local Sales, 7.5% on Exports; Services Not Classified as IPR Services.
    CENVAT Credit Justified for Export Services: Quality-Enhancing Services Linked to Output Justify Refund Claims for EOUs.
    Indian Entity's Services for Yamazaki Mazak Deemed Export, Eligible for Tax Benefits Under Export Rules.
    Charitable hospitals renting property for commercial use must pay service tax u/s 65, clause 105 (zzzz).
    Railway Sleepers Loading Not Taxable as Cargo Handling Service, Says Ruling on Factory Operations.
    Appellant Not a Service Recipient Under Reverse Charge: Foreign Broadcast Signals Uplinked Outside India, MSOs/COs Downlink Locally.
    Revenue's Appeal on CENVAT Credit in Trading Activities Partially Succeeds; Credit Reversal for Normal Period Ordered u/r 6(3) CCR, 2004. (3.
    Art Non-Profit Challenges Tax Classification as Mandap Keeper Service for Event Premises Usage.
    Transaction Fees and Turnover Charges Must Be Included in Gross Value for Service Tax u/s 67.
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