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    Service Tax Refund Denied Due to Unjust Enrichment: Tax Cost Passed to Customers in Financial Records.
    Court Confirms Timely Service Tax Refunds: Late Document Submission Doesn't Reset Application Date for Limitation Period.
    Service Tax Case: No Need for Extended Limitation Period; Insufficient Grounds for Suppression Charges u/s 73(3.
    Leasing Water Bodies for Aquaculture Classified as Immovable Property Rental, Exempt from Service Tax u/s 66D.
    Appellant's Service Tax Error: Collected and Paid Instead of Recipient; Extended Period Demand Not Valid.
    Refund Cannot Be Denied for Late Invoice; Procedural Violation Not Sufficient to Withhold Un-utilized CENVAT Credit.
    Lamination of HDPE/PP Fabrics, Paper Bags, and Cotton Fabrics is Manufacturing, Not Liable for Service Tax u/s 2(f).
    High Court Voids Service Tax Audit Notice, Challenges Legality of Rule 5A(2) in Service Tax Rules 1994.
    High Court Quashes Service Tax Audit Notice, Citing Unjust Actions on Invalidated Provisions Pending Supreme Court Appeal.
    Court Upholds Validity of Show Cause Notice on Service Tax for Securitized Receivables; No Grounds for Dismissal.
    Service Tax Demand on Dredging Activities Cannot Be Upheld Due to Lack of Specific Contracts in Case.
    VCES Declaration Rejected: Amount Not in ST-3 Returns for Unpaid Services Affected Outcome.
    Refund Granted for Unutilized Cenvat Credit u/r 2(f); Appellant Not an Intermediary, No Reverse Charge Tax.
    Section 78 Penalty Applies for Fact Suppression, Irrespective of Duty Payment Timing or Show Cause Notice.
    Service Tax Demand for Laundry Services Dismissed Due to Lack of Evidence for Dry Cleaning Misclassification.
    Service Tax Law's Section 67 Excludes Parts Costs from Valuation in Maintenance or Repair Services Charging.
    CENVAT Credit Available for Painting Services Used in Renovation and Maintenance, Not Just Construction Projects.
    Services for SEZ Product Ads Considered Consumed Within SEZ, Even if Event Held Outside SEZ.
    Assessee's Service Tax Refund Claim Shouldn't Be Denied Just Due to Limitation Period.
    Clinical Trial Testing Services Not Exempt from Service Tax, Says Notification.
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Acts Income Tax