Service tax not leviable on post-PCC flat sale receipts under clause (b) of s.66E; extended s.73 period rejected

Exemption denied under Notification No.18/2009-ST due to lack of documents; demands upheld under Section 73, Section 76 penalty set aside

Transferable development rights are sale income under Sec 65B(44) but excluded as immovable property under 65B(44)(a)(i), outside service tax.

Appeal partly allowed: wildlife eco-adventure tours not tour operator; accommodations not renting; training taxable; penalties and extended limitation...

Service tax demand partly set aside for amounts before 01.07.2012; post-July2012 sales of EWS/LIG flats taxable; Notification No.25/2012 rejected

Appeal allowed: Revenue's clubbing of co-owners' rent without joinder vitiated; service tax demands barred by limitation, penalties quashed

Service-tax demand based solely on income-tax data invalid; arranging-transport receipts excluded under s.66D(P)(i)(A), appeal allowed

Subcontractor cargo handling taxable; services in demarcated CCTL-CFS not port services; Section 73(1) proviso rejected

SVLDR Scheme discharge certificates allowed; SCNs pending as of June 30 are tax dues under Section 125(1)(a); redemption fine adjustable.

SVLDR discharge certificate conclusively terminates related SCNs; Section 125(1)(a) eligibility upheld, Section 129 percentages and Section 124(2) pre...

SVLDR Scheme: Section 123(b) duties and redemption fines covered, Section 129 waiver applies; Section 124(2) pre-deposits deductible

Appeal dismissed as time-barred under Section 85 Finance Act, 1994; Section 5 Limitation Act inapplicable to condone delay

Appeal partly allowed; service tax exempted on transmission utility construction, road and railway works; no penalty

Appeal allowed; service-tax demand and penalty cancelled where foreign antivirus supplies lacked right-to-use and EULA

No cash refund of RCM-paid service tax after GST commencement; Section 174(2)(C) CGST denies refund of unutilised credits

Appeal remanded for fresh fact-finding on place of provision under POPS Rules 2012; Rule 3 prima facie, Rule 4 factual

Appeals dismissed as non-maintainable; disputes over commissions for overseas remittances must proceed under Section 35L remedy

Appeal allowed: reimbursements and airline/shipping commissions not taxable as service tax for pre-amendment period, liability negated

Writ petition dismissed under Article 226; certiorari confined to review of decision-making, factual findings not ordinarily disturbed

Appellant's ITC upheld; demand for alleged short service tax quashed as Form 26AS/ST-3 mismatch alone insufficient