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    Adjudicating authorities set aside demand after acknowledging full CENVAT Credit reversal and interest payment by appellant.
    Rejection of Application Under Voluntary Compliance Scheme 2013 Overturned Due to Improper Cheque Presentation Procedure.
    Determining if Fixed Gas Supply Installations are Services or Business Support Services Prior to July 1, 2012.
    Appeal Filed Timely: Department Failed to Prove Order Receipt Date; Commissioner Overlooked Key Evidence, Violating Justice Principles.
    Court Orders Refund of Unjust Service Tax for Ads; Previous Order with Penalty Overturned; Refund Due in 2 Months.
    Court Rules on Service Tax Recovery and Accounting Method Shift in Construction of Complex Services Case.
    Theatre Owners' Services to Distributors Questioned: Are They Business Support Services? Larger Bench to Decide.
    Tribunal Confirms Laying Cables Under Roads, Railways Not Taxable Under Finance Act, 1994 Per CBEC Circular.
    Service Tax Imposed on ONGC's Grass and Jungle Cutting Services u/s 65(24b) of Finance Act, 1994.
    Lower Authority Cannot Alter Superior Tribunal's Judgment on Pre-Deposit Refunds; Must Adhere to Tribunal Rulings.
    Sale of Packed Food as Takeaway Classified as Food Sale, Not Service; No Service Tax Applies.
    Court Rules Police Services Exempt from Service Tax for Security Agency Services Under Kerala State Police Act.
    Partners Not Liable for Service Tax on Firm's Remuneration, No Separate Service Recipient Exists, Profits Misclassified as Sales.
    Court Rules Service Tax Demand on 80% Material Portion of Electric Motor Winding Contracts Is Unsustainable.
    Revenue Authorities Can't Deny CENVAT Credit Refund Without Proceedings u/r 14 for Export Services.
    Service Tax Refund Timeline: One-Year Period Starts from Date of Refund to Customers After Flat Sale Cancellation.
    Refund Denial of Service Tax Lacks Justification; No Nexus Established or Compliance Issues Found per Rule 5.
    Court Rejects Petition for Sabkas Vishwas Scheme Due to Late Filing Beyond Deadline by 1 Year and 3 Months.
    Appeal Delay of 4-5 Years Condoned; Appellant Must Pay Rs. 1,00,000 to PM CARE Fund Within One Month.
    Appeal Dismissed: Refund Claim Denied Due to Unjust Enrichment; Claimant Recorded Refund as Expense, Not Receivable.
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Acts Income Tax