Tribunal Clarifies Separation of Service Tax Payment, CENVAT Credit Availment, and Refund Eligibility u/r 5.
Tribunal Rules in Favor of Appellant, Nullifies Duplicate and Time-Barred Service Tax Demand.
Tribunal Rules Appellant's Favor: No Tax on Club, Convention, or Business Exhibition Services; Demand Barred by Limitation.
Legal Services Exempt from Service Tax; Recipient Liable if Conditions Unmet, Court Voids Tax Orders as Beyond Jurisdiction.
Reimbursable expenses in C&F services, charged as fixed monthly lump sums, must be included in service tax calculations.
Appellant Wins Appeal: Foreign Bank Fees Ruled as Inter-Bank Transactions, Not Taxable Services to Appellant.
Services Performed Abroad Exempt from Indian Service Tax; Tribunal Rules No RCM on Overseas Business Support Activities.
Charter of Rigs Not a Supply of Tangible Goods Service, Tribunal Rules Against Service Tax Demands.
Service tax applicable on deputed employees; extended limitation period not justified due to lack of fact suppression evidence.
Inbound Tours Taxed, Outbound Tours Exempt as Export Services: Tribunal Clarifies Service Tax Rules for Tour Operators.
Hospitals under RSBY can exclude medicine costs from taxable amount, boosting health service affordability.
Service Tax Refund Denied: Tribunal Upholds Original Self-Assessment, No Modifications Allowed in Refund Proceedings.
Notice Period Payments Not Taxable as Services, CESTAT Rules; Aligns with Previous Judgments on Employment Termination.
Tribunal Remands Case on Service Tax Exemption for Agricultural Transport, Citing Natural Justice Violation.
Tribunal Denies Service Tax Exemption on Vehicle Hire and Trailer Rent, Emphasizes Strict Interpretation of Notifications.
Tribunal Rules Water Charges as Deemed Sale, Not Subject to Service Tax, Exempting Appellant from Pre-2016 Tax Liability.
Coal Transport Not GTA Service; No Reverse Charge Tax Due, Refund Claim Timely Filed Based on Tribunal Order.
Service Tax Not Applicable on Auction of Abandoned Goods Due to Lack of Service Recipient, Tribunal Rules.
Tribunal Rules No Service Tax on Dry Leasing; Delhi Unit Complied, Raipur Notice Lacks Jurisdiction.
Service Tax Exemption for Road Construction Applies to Both Private and Public Roads, Tribunal Rules.
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