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    Commercial Training Center Denied Tax Exemption as Certificates Issued by Board, Not Appellant; Exemption Law Clarified.
    Appellant Challenges Reclassification of Service Tax from Commercial Construction to Works Contract Services; Seeks Demand to be Set Aside.
    Cenvat Credit Applicable to Construction Services for Setting Up Service Provider Premises per Input Service Definition.
    Deemed Service Providers Can Use Cenvat Credit to Pay Service Tax for Services From Abroad Before June 20, 2012.
    Cable Operator Must Include Maintenance Charges in Taxable Value per Rule 5(1) Valuation Rules.
    Appellant's VCES Declaration Rightfully Rejected Due to Non-Payment of Service Tax on Electricity Distribution Services.
    Delhi Duty-Free Shop's Service Tax Refund Hinges on CA Certificate Scope and Its Compliance Limitations.
    Duty-Free Shop at Delhi Airport Wins Service Tax Refund for Export Sales, Qualifying as Exports Under Law.
    Service Tax Liability Challenged: Invoices Not Raised at Milestones Questioned; Profit and Loss Account Assessment Flawed.
    Service Tax Rate Based on Service Date, Not Payment Date; 8% Rate Confirmed for Pre-September 10, 2004 Services.
    Service Tax Dispute on Intra-Entity GTA Services Deemed Unsustainable Due to Exceeding Show Cause Notice Scope.
    Shifting Mineral Ore Classified as Goods Transport; Service Tax Payable by Recipient, Not Appellant, Under Reverse Charge Mechanism.
    CENVAT Credit Utilization Cannot Be Restricted Even If Not Used Initially, Assessee's Right Remains Valid.
    Renting Cottages and Hotel Rooms Not Subject to Service Tax for Accommodation Purposes, Not Considered Let Out for Hire.
    State Police Security Services Exempt from Service Tax u/s 64(94) for Banks, Events, and Organizations.
    Prospectus Sales Value Excluded from Service Tax; Not Part of Commercial Training or Coaching Services.
    Predetermined Bias in Decision-Making Affects Fairness in Service Tax Valuation; Transportation Charges Controversy Since 2010.
    Refund Claim Examined: Recording in Books Doesn't Prove Tax Burden Wasn't Transferred to Others.
    Service Providers in SEZ Cannot Claim Service Tax Refund; Only Service Receivers Eligible for Refunds.
    Single Authority to Adjudicate Multiple Show Cause Notices for Same Entity, Highest Duty Case Officer Decides.
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Acts Income Tax