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    Assessee Must Pay Service Tax on One-Time Payments for Leases Under 30 Years for Renting Immovable Property.
    Revenue Authorities Confuse Fitness Centers with Unisex Salons, Causing Service Tax Errors: Clarification Needed on Service Categories.
    Appellant Penalized Under Finance Act, 1994 for Failing to File Tax Returns and Disclose Outstanding Tax Liabilities.
    Government Corporation Avoids Penalty for Pre-Notice Tax Payment; No Evasion Intent Under Finance Act Sections 73(3) & 80.
    CENVAT Credit Permitted via Debit Notes if Rule 4(A) Details Present, Document Name Irrelevant.
    Resale of IT software invoices before May 16, 2008, exempt from service tax despite post-date services.
    CENVAT Credit Approved for Office Furniture as Inputs Justifying Excise Duty Credit for Service Rendering.
    English Language Coaching Exempt from Service Tax Under Notification No. 9/2003-ST and No. 24/2004-ST.
    Service Tax Refund Denied Due to Late Filing Beyond One-Year Limit; No Authority to Condone Delays.
    Penalty Waived for Service Tax Delay u/s 80 Due to Financial Crisis and Head Office Fund Release Delay.
    No Penalty for Service Tax Non-Payment Before Registration Due to Reasonable Cause, Sections 77 & 78 Finance Act.
    Foreign Agent Commission for Tobacco Sales Abroad Taxable Under Reverse Charge: Rule 2(1)(d)(iv) Service Tax Rules.
    Indian IPR Law: Design or Knowhow Must Be Recognized for Taxable Services u/s 65 (105) (zzr).
    Hotel Room Rentals Not Taxed Under Mandap Keeper Service for Function Events, Says Ruling.
    Tax Opportunism Contradicts Principle of Certainty in Tax Collection, Undermines Legislative Authority.
    Assessee Fails to Pay Interest on CENVAT Credit Demand; Penalties Stay Imposed per Revenue Authorities' Decision.
    Refund Claim Denied: Drawback Utilized, Export Services Excluded from All Industry Rates, Ineligible for Refund.
    Coal Mining Case: No Tax Liability Under GTA Reverse Charge Without Consignment Note as Per Rule 4B.
    Residential rental services not taxable unless property is used partly for business purposes, then considered business use.
    CENVAT Credit Allowed for Inputs and Services at Unregistered Sites, Including Subcontractor Services.
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Acts Income Tax