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    Is Erecting Girders for Roads and Bridges a Service or Supply of Tangible Goods? Exploring Classification Issues.
    Assessees entitled to interest on service tax deposits during litigation from deposit to refund date if appeal succeeds.
    Apex Court Rules on Taxable Service Value: Reimbursable Expenses Included in Gross Value Pre-2015 Amendments. No Merit in Challenge.
    Petitioner Entitled to SVLDRS Deduction for Pre-Notice Deposits; Designated Committee's View Overturned. Credit Required for All Payments.
    Dispute Over Service Tax Refund for Ship Broking Services; Appellate Authority Questions CA Certificate on Unjust Enrichment.
    Commissioner Missteps in Tax Case: Incorrect Issues Addressed Beyond Show Cause Notice for HDD Activities.
    Appellant Challenges Findings in Paras 8.3, 9 of Order; Claims Issues Not Initially Raised Before Commissioner (Appeals.
    Service Tax Not Applicable on Ready Mix Concrete Supply and Laying; Excluded from Works Contract under Finance Act, 1994.
    Plastic Jar Manufacturing in Factory Classified as Manufacturing, Not Manpower Recruitment Service, for Tax Purposes.
    Service Tax on Renting Vacant Land for Mining: Impact of Section 66D(a) Changes After 01.04.2016.
    Statutory Body Not Liable for Service Tax on Shed Covering and Auction Platform; Service in Negative List for Agriculture.
    Service Tax on Indivisible Composite Work Contracts u/s 73: Matter Remanded for Further Examination by Primary Authority.
    Court Upholds Jurisdiction of DGCEI Officers to Issue Show Cause Notice; Petitioner Must Respond.
    Department Allowed to Issue Show Cause Notice to Head Office; Res Judicata Not Applicable in Tax Cases.
    Service Tax Refund Allowed Only u/s 11B; Must Prove No Transfer of Tax Burden to Another Party.
    Service Tax Not Applicable on Goods Portion of Works Contract Already Taxed Under VAT Per Rule 2A(ii.
    Forfeiture of Earnest Money Not Subject to Service Tax; Aimed at Preventing Defaults, Not Tolerating Them.
    CENVAT Credit Refund for Exported Legal Services Approved u/r 5 and Notification No. 27/2012-CE(NT.
    Court Denies Extension Request for Payment Deadline Under Sabka Viswas (Legacy Dispute Resolution Scheme, 2019.
    Appellant Denied Fair Hearing: Show Cause Notice Not Served, Violating Natural Justice Principles and Rendering Decision Unsustainable.
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Acts Income Tax