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    High Court Remands Case on Service Classification for Educational Trust Due to Procedural Defect and Non-Impleading Issue.
    Charitable Institution Challenges Service Tax on Rented Property; Cites Exemption Under Notification No. 25/2012-ST.
    High Court Upholds Commissioner's Order Despite Pending Advance Ruling Application; Highlights ARA Delays Impact on Tax Investigations.
    Court Rules Against Including Material Costs in Works Contract u/r 3; No Retrospective Tax Amendments Allowed.
    Air Travel Agent Services Classified u/s 65A, Incentives for Achieving Targets Not Taxed as Business Auxiliary Services.
    CENVAT Credit Reversal Not Required for Services in Jammu & Kashmir u/r 2(e)(1) Due to Partial Tax Exemption.
    House Construction Sales Not Taxable as Banking Services, Says Court; Classified as Construction of Complexes Instead.
    Appellant entitled to service tax refund for exempted construction services, following equitable principles applied to housing board.
    Court Rules Reimbursable Expenses Like Travel and Marketing Not Part of Taxable Service Value for Agents.
    CENVAT Credit Eligibility: Location Irrelevant, Focus on Intent and Receipt of Input Services by Assessee.
    Export Unit Wins Refund of Unutilized CENVAT Credit for Various Input Services Used in Output Production.
    High Court overturns rejection of SVLDRS declaration; rules petitioner ineligible for voluntary disclosure due to ongoing enquiry.
    Court Clarifies 'Month' for Appeal Delays: Use British Calendar, Extending Limit to 01.12.2019 u/s 85(3A.
    Refund Claim for Cenvat Credit Allowed: No Evidence to Deny Insurance Credit for South City Pinnacle Office Use.
    CENVAT Credit Refund for STPI Export Services: No Need for Correlation Between Input and Exported Services per Rule 5.
    High Court Intervenes: Tribunal Remands Order for Fresh Adjudication Under Sabka Vishwas Scheme Due to Incorrect Rejection.
    High Court Upholds Rejection of Petitioner's SVLDRS Application Due to Unofficial Quantification and Ongoing Investigation.
    High Court dismisses petition as department issued show cause notice without audit report; petitioner can still respond.
    Court Rejects Service Charge Claim on Non-Refundable Contribution for 'Renting of Immovable Property Service' Due to Lack of Evidence.
    High Court Upholds Tribunal's Interpretation of Rules 5 and 6 on CENVAT Credit Refunds for 100% EOUs.
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Acts Income Tax