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    No Service Tax on Laying Electrical or Optical Fiber Cables, Board Circular Confirms Equal Treatment for Both.
    Appellants in Man Power Recruitment Case Not Liable for Service Tax Due to Employer-Employee Relationship, No RCM Applicable.
    Fuel Costs Excluded from Service Tax Valuation u/s 67; Curative Legislation Effective Prospectively Only.
    Staff Deployment in Designated Areas for IT Services Not Subject to Service Tax, Industry Practice Confirms.
    Court Reviews Validity of Post-GST Show Cause Notice for Service Tax; Petitioner to Submit Objections and Be Heard.
    Service Tax Exemption for Approach Roads to Weigh Bridges: Not Part of Residential Complexes, Excluded from Assessment.
    Extended Limitation Period Not Applicable in Business Auxiliary Service Tax Cases Without Intent to Evade Taxes.
    Debate Over Classification of Broadcasting vs. Intermediary Services for Tax Purposes; No Outflow to Overseas Entity.
    Supreme Court: Tax on Elevator Contracts Limited to Service Component per Finance Act 1994, Abatement Benefits Clarified.
    Taxation of Business Consultancy and Legal Services in Arbitration Under Reverse Charge Mechanism Explored by Adjudicating Authority.
    Court Rules Against Including Free Supplies in Service Valuation for Earthmoving Equipment Repairs; Circulars Lack Legal Basis.
    Rebate Claim Denial Overturned; Claimants Entitled to Rebate Under Notification 11/2005 Despite Rule 5 Cenvat Credit Rules Issue.
    Demand for Service Tax Overturned Due to Lack of Invoice Verification; Case Remanded for Further Review.
    Service tax demand must match original category; cannot switch from "construction of complex" to "works contract".
    SEZ Units Entitled to Service Tax Refund Without Time Limits Due to Ab Initio Exemption Under SEZ Provisions.
    German Company's After-Sale Services Not Considered Business Auxiliary Services; Discount Seen as Price Adjustment for Goods Sold.
    Court Rules Against Additional Service Tax Demand Due to Lack of Discrepancies in Rental Income Reporting.
    CENVAT Credit Approved for Mall Construction Inputs and Services Received Before April 2011, Despite Rental Use.
    Appeal Time Limit Relies on Proof of Service u/s 37C Central Excise Act; No Proof Favors Appellant's Case.
    Clerical Error in VCES-1 Doesn't Deny Benefits; Additional Tax Demand Contravenes Service Tax Law and Article 265.
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Acts Income Tax