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    Direct nexus test for electricity transmission services upheld; works contract and manpower services exempt, rent-a-cab demand time-barred.
    Service tax demand based only on Form 26AS data was set aside for lack of independent verification and proved suppression.
    Valuation of taxable service: salaries without nexus to operator's fee excluded where owner bears employer obligations and control.
    Statutory levy: auction fees and compulsory statutory charges are not taxable as consideration; storage/demurrage for agricultural produce excluded.
    Finality of Discharge Certificate: reopening after SVLDRS discharge set aside; CBIC guidance precluded exclusion thereof.
    Rebuttable presumption of passed-on tax requires refunds be credited to the Consumer Welfare Fund unless burden not passed.
    Immunity under VCES prevents reopening overlapping service tax liabilities; subsequent notices on the same subject matter are barred.
    Reverse charge for GTA services applies where transportation is separately charged, so such charges cannot inflate C&F taxable value.
    Business Auxiliary Service requires a provider recipient relationship; pure cost sharing reimbursements without consideration are not taxable.
    Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
    Renting of immovable property exclusion: leased hotel premises remain excluded as buildings used for accommodation; Explanation 2 not attracted.
    Cum-tax valuation: invoices showing tax separately prevent cum-tax benefit; tax and interest payable, penalty relief granted.
    Extended limitation under the proviso requires proven fraud or suppression; absent that, extended demand is unsustainable.
    Doctrine of Mutuality bars service tax on member receipts; non-member taxability changed only after amendment.
    Consideration requirement for declared services: pre agreed idle capacity compensation can constitute consideration and qualify as export of services.
    Reverse Charge Liability: recipient bears service tax for manpower supply; extended limitation and penalty disallowed.
    Suppression of collected tax: denial of input credit, extended limitation and penalties follow where amounts were not remitted.
    Interest on delayed service tax: apply notification entry for short-payment when cum tax pricing used; reduced penalty follows payment within 30 days.
    Extended Period of Limitation: Demand held time barred where taxpayer filed ST 3 returns and acted on bona fide self assessment.
    Business Auxiliary Service liability rejected; incentives tied to vehicle sales treated as sale price, appeals allowed.
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Acts Income Tax