Packaged software treated as goods excludes deemed sales from service tax, while late return filing fees remain payable.
Examination-related service exemption covers integral services provided to schools, defeating tax demand, extended limitation and penalties.
Agreement to tolerate an act requires a separate contract, so retained insurance premiums escape service tax.
Licensing pre-existing know-how is not consulting engineer service, and pre-section 66A reverse-charge demands fail without statutory authority.
Recognised professional-course coaching qualifies for service-tax exemption despite being an initial or intermediate stage of education.
Recovery from legal heirs fails where indirect-tax law provides no machinery to proceed against a deceased proprietor's estate.
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Despatch money under FOB export contracts is a contractual incentive, not taxable consideration for port services without a service nexus.
Transitional CENVAT refund requires timely revised returns and documentary proof that each input-service credit is admissible.
Intermediary-service classification excludes own-account group support services, allowing cost-plus supplies to qualify as exports of services.
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
SEZ service-tax exemption for authorised operations survives procedural refund restrictions, allowing refunds where specified services support approve...
Suppression of taxable service receipts justified extended limitation and penalty where mandatory returns and records were not furnished.
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Reverse-charge service tax on mining royalty excludes threshold relief and may trigger extended limitation and penalties for suppression.
Railway cleaning and onboard housekeeping qualified as exempt municipal sanitation services, while known facts prevented extended limitation.
Pan-India service-tax investigation powers extend beyond local limits, while pre-notice consultation remains recommendatory under departmental guidanc...
Documentary proof of service-tax payment governs refund eligibility, while delayed-refund interest runs only after the statutory waiting period.
Contractual deduction claims cannot evade limitation through writ jurisdiction; disputed monetary recovery belongs in a civil suit.
TaxTMI 
TaxTMI 
of 481 
