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    Assistant and Deputy Commissioners Urged to Adopt Liberal Approach for Delayed Refund Claims per Notification No. 09/2009-ST.
    Service Recipients Deemed Providers for Tax Purposes u/s 66A per Exemption Order No.1/1/2010-ST.
    Services to Shipping Lines by Assessee Classified as Business Auxiliary Service Due to Mark-Up Pricing Consideration.
    Tax Law Interpretation: Specificity in "Services Namely" Limits Broad Interpretation for Authorized Foreign Exchange Dealers.
    Freight Charges Excluded from Business Support Service Valuation for Tax; Applies to Specific Service Categories.
    Service Tax Imposed on Cheque Dishonor Charges: Rule 5 Highlights Intangible Service Nature and Justifiable Tax Recovery.
    Reverse Charge Mechanism Maintains Tax Liability for Business Support Services; Revenue-Neutrality Not a Valid Tax Avoidance Justification.
    Residential Complex Section 65(91a) update: New composition scheme for tax liability; previous definitions remain valid.
    SPV in BOT highway projects cannot classify concessionaire as an agent for Business Auxiliary Services purposes.
    Penalty Upheld for Non-Payment of Service Tax on GTA Services; Intent Argument Dismissed u/s 76.
    CENVAT Credit Reversal: Trading Activities Not Exempted Services, Credit Disallowed Due to Lack of Serious Adjudication Errors.
    Assessee's activities should align with specific taxable services u/s 65(105), not the broader Section 65(19) description.
    Legal Dispute: Are SEZ Services 'Manpower Supply' or 'IT Services' for Tax Purposes? Potential Liabilities Loom.
    Erection, commissioning, and installation services within Maharashtra's government are non-taxable, considered self-service.
    Service Tax Law: Residential Units in Complexes Still Classified as Taxable Services u/ss 65(105)(zzzh) & 65(91a.
    Broadcasting Service Entity Granted Stay for CENVAT Credit Claim on Service Tax for Telecast Fees.
    Service Tax Dispute Over 25% Tuition Fee in Revenue Sharing Agreement; Stay Granted in Case.
    Service Tax Adjustment: Credits in Books Under Intermediary's Name Are Not Refunds u/r 6(3.
    Service Tax on Grinding Activities Not Applicable Before June 16, 2005, Due to 'Processing' Definition Update in Business Auxiliary Services.
    Frozen Goods Storage Integral to Clearing & Forwarding Service Classification; C&FA Essential Character Affirmed.
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