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    Free-of-Charge Materials Excluded from Service Tax Exemptions u/s 93 for Works Contracts Valuation.
    Sub-agents of IATA agents not liable for service tax on discounts; transaction deemed sale and purchase.
    Refund of Service Tax on Export Services Denied if Goods Exported with Service Tax Drawback Claim Before Notification No. 33/2008.
    Service Tax Applies to Land Acquisition Work Payments, Not Land Cost, Says Court in Sahara India Case.
    High Court Upholds Ban on Using Education Cess Credits for Telecom Service Tax Payments, Citing Articles 14, 19(1)(g), 265, 300A.
    GTA Services Tax Exemption Does Not Cover Transport of Cut Wood, Not Classified as "Agricultural Produce.
    Target Incentives Exempt from Service Tax Under Business Auxiliary Services: Clarification on Tax Liability.
    Electricity Charges Excluded from Assessable Value for Service Tax on Rental Properties.
    Hydroelectric Dam Construction Exempt from Commercial Service Tax; Not Classified as Commercial or Industrial Construction.
    Court Rules Service Tax on Naphtha Throughput Charges Unjustifiable Without Excise Duty Liability.
    Settlement Commission Can't Resolve Service Tax Issues; Requires Adjudication for Fact Analysis and Legal Interpretation.
    Settlement Commission Rejects Application Due to Unpaid Service Tax on Admitted Liability.
    Immovable property rentals for public amusement like boat rides and skating exempt from service tax due to undefined terms.
    Refund Approved for Unutilized CENVAT Credit via Foreign Banks; Export Proceeds Received in Rupees.
    Unregistered Dealer Liable for Service Tax on Income from Debris Transport Services Due to Significant Earnings.
    Court Criticizes Revenue's Repeated Appeals on CENVAT Credit, Dismisses Cases Regardless of Number of Services Involved.
    High Court Quashes Show Cause Notice, Supports Claim for Export Service Refund Based on Statutory Provisions and Notification.
    Service Tax Payment: Main Contractor's Payment Considered as Appellant's Own in Advertising Service Tax Liability Case.
    FACT-10 Meter RF Shielded EME Chamber not Capital Goods u/r 2(a), but Qualifies as Inputs per Rule 2(k)(ii.
    Receipt for Reimbursed Expenses Not Considered Remuneration; Exclusion from Taxable Income Confirmed by Court Decision.
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Acts Income Tax