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    Service Tax Not Applicable on Processing Tobacco Leaves for Clients; Classified as Agricultural Activity.
    Appellant's Choice of Cenvat Credit for Exports Upheld; Law Allows Refund or Credit Options.
    Chilling Milk for Transport Isn't Manufacturing: No Production or Processing Change, Just Spoilage Prevention.
    Scaffolding Handle Conversion Not Taxed as Business Auxiliary Services; No Goods Production Involved Under Service Tax Law.
    Waiver of Pre-Deposit Granted: Transformer Value Excluded from Works Contract Valuation for Service Tax Assessment.
    Appellant entitled to refund for mistakenly paid service tax; Section 11B of Central Excise Act, 1944, not applicable.
    Penalties Under Service Tax Law: Section 78 Penalty Invoked, Section 76 Penalty May Be Redundant for Same Infraction.
    Service Tax Exemption: No Tax on Transportation Within Mines; Service Recipient Bears Responsibility for GTA Services.
    Dispute Over Refund of Unutilized CENVAT Credit in Export of Services; Rule 5 of Export of Service Rules, 2005.
    Court Rules Facility Leasing Doesn't Qualify as Storage and Warehousing Service; Impacts Dealer Transactions.
    Clarification on Processing Facility Classification: Not a 'Transport Terminal' for Service Tax on Construction Services.
    Simultaneous Penalties u/ss 76 & 78 for Unpaid Service Tax Before May 10, 2008, Despite Notices in 2010-2011.
    Article 289: State Property Taxation Clarified-Excludes Instrumentalities Under Article 12 for Renting Immovable Property.
    No Penalty Imposed: Service Tax and Interest Paid Before Show Cause Notice Issued.
    Court Grants Partial Stay on CENVAT Credit and Abatement Issue for Convention Services under Notification 1/2006 ST.
    Appellant's 'Cargo Handling Service' Activities Cannot Be Combined for Service Tax Imposition, Court Rules.
    CENVAT Credit Denied for Services in Building Construction; Partial Stay Granted by Court.
    Extended Limitation Period Applies for Service Tax Non-Payment, Standard Limitation Period Not Applicable in Such Cases.
    Resubmitted Refund Claim: Limitation Period Calculated from Original Application Date.
    Service Tax Confirmed on Management Consulting for Group Companies; Penalty Imposed; Case Law References Included.
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Acts Income Tax