Single corporate HQ appeal maintainable for multiple units under one PAN; Explanation (2) to Rule 6A, s.78A relief

Service tax demand quashed where assessment relied only on Form 26AS, SSI exemption applied and notice time-barred

Service provider entitled to CENVAT credit for group medical insurance under Rule 2(l) as inclusive input service

Unspecific SCN, invalid s.73(1A) statement set aside; government authority exempt receipts; s.70 and Rule 7C penalty upheld

Foreign GDR/FCCB issuance services taxable under reverse charge; TV ad time taxable, but tax demands time-barred

Partly allowed: preferential location charges eligible for construction abatement; Rs37.89L demand set aside; Rs13.15L tax confirmed; Sections 78A,77(...

Extended limitation period cannot be invoked; penalty under Section 78 unsustainable where Section 73A demand was delayed

Banks not liable under Reverse Charge Mechanism for foreign bank charges in export/import remittances; demands quashed

Appeal allows principal-to-principal treatment for developed land sales; service tax, interest and penalties set aside

Appeal allowed: Third-party reimbursements as pure agent excluded from assessable value under Section 67, Finance Act 1994

Tax demand quashed for pure-agent reimbursements and time-barred claims; reverse-charge legal fees set aside; late fee upheld

Appeal allowed; service-tax demands quashed for lack of proof, misvaluation, no works-contract evidence; abatement and penalties set aside

VTP's NCVT/NSDC/SSC-approved vocational courses exempt under Section 66D(1)(iii) and Notification No.25/2012-Sl.9A; tax demand set aside

Exporter status under Notification No. 41/2012-ST: supplier not entitled to service tax refund where title passed to intermediary

Wholly government-funded autonomous R&D unit not a "business entity"; CISF security services held non-taxable for service tax

Service tax demand upheld; extended limitation under proviso to Section 73 applied, penalties under Sections 75 and 78 affirmed

Appeal partly dismissed: VCES declaration and second rectification rejected; no natural justice breach; section 74 applied to sustain demand

Dispute remitted for fresh determination on service tax for renting immovable property; demand upheld for miscellaneous receipts and credit mismatches

Development of APIs and dossiers qualifies as scientific or technical consultancy, exported to foreign affiliate; refund under Rule 5 CCR

Licence agreements held revenue-sharing business arrangements, not taxable service; service tax demand annulled and order set aside