Revenue neutrality and tax adjustment defeat reverse charge demand; ash pond evacuation escapes service tax, with mixed penalties.
Time-barred VCES rejection notice fails where only general correspondence supports a roving inquiry and circulars bind the department
Transportation charges and foreign-branch services were held outside service tax, while disclosed records defeated extended limitation.
Negative list treatment for food grain transport without consignment notes defeats service tax and extended limitation demand.
Charter party demurrage and reverse charge tax demands fail where charges are contractual and tax was already paid by Indian establishment
Composite tea estate lease treated as agricultural arrangement; CESTAT rejected splitting it into taxable service categories.
Centralised registration and work-order substance defeated service tax demand on jurisdiction and manpower supply classification.
Ayurvedic therapeutic treatment held outside health and fitness services, and exempt as health care services by a clinical establishment.
Residential complex service does not cover separately contracted villas with common amenities and gated layout features.
Trailer hire treated as supply of tangible goods, with extended limitation and penalties upheld, subject to limited recomputation.
Valid service on authorised representative made the appeal time-barred beyond the statutory condonation period.
Employer-employee exclusion and lack of independent evidence defeated service tax demands on director remuneration
Advertising service valuation: wall rent included, printed flex material excluded, and extended limitation rejected for lack of suppression.
Reverse charge demands on imported know-how and composite engineering work fail where intellectual property and advisory services are not established.
Exemption for renting religious precincts, cum-tax valuation, and limitation on suppression-based penalty in service tax disputes.
Service tax demands fail on receipt basis, reverse charge, true classification, CENVAT credit, and limitation grounds.
Substantial question of law saves departmental appeal; Barauni terminal facility treated as independent storage and warehousing service.
Naturally bundled ICT school services were treated as exempt education supply, defeating the service tax demand and valuation challenge.
Joint venture revenue sharing with hospitals was not a taxable service; service tax demand, interest and penalty were set aside.
Reverse charge on foreign remittances fails where payments relate to goods imports, overseas services, reimbursements, and revenue-neutral entries.
TaxTMI 
TaxTMI 
of 481 
