Public water supply pipeline works contract tax exemption under Sl. No. 12 denied; service tax demand, interest, penalties upheld
Service tax on admission to amusement and entertainment venues versus state entertainment tax powers; levy struck down, appeal allowed
Fees from securitizing and selling down future receivables: upfront/excess spread not a service, tax demand dropped; appeal dismissed
Late-filed service tax appeal u/s 85(3A) time limits-delay beyond 90 days held not entertainable, dismissed.
Beauty parlour services with franchisor product sales: retail value included in taxable value; demand and penalties largely upheld
EOU refund claim for unutilized CENVAT credit on various input services tied to exports allowed u/r 2(l)
Service tax on cinema counter food sales-packed or reheated items treated as sales; tax demand, interest set aside.
CENVAT credit on outdoor catering, accommodation and defective invoices: extended limitation denied; partial demand upheld, penalty dropped
Non-filing of ST-3 returns and ignoring tax enquiries treated as willful suppression; extended limitation and penalties upheld.
Overseas subsidiary remittances treated as inter-company settlements, not taxable services u/s65B(44) and POPS Rules; demand set aside
SVLDRS discharge certificate bars further interest and penalty demands u/ss 124,126,128,129 and Article 265
Incentives to ad agencies from media houses not taxable as business auxiliary or declared service u/s 66E(e)
Revenue-sharing hospital services to doctors held exempt Health Care Services, not taxable Business Support Services, extended limitation rejected
IPR services, not franchise: appellant secures service tax exemption under 10.09.2004 Notification despite pending appeal
Pre-enactment service tax payments qualify as VCES tax dues, restoring rejected declaration and granting full consequential relief
Vintage car display in hotel treated as museum; entry fee exempt as admission under Serial No. 45 notification
Refund Allowed for Tax Paid on Exempt Services; Deposit Not Valid Levy Despite Section 102(3) Finance Act Limitation
Service tax exemption under N/N. 25/2012-ST denied to sub-contractor; advisory services not works contract under Sections 65B(54), 66D
Sports authority escape service tax; stadium booking not mandap keeper, land lease not taxable under Finance Act Sections 77,78
Service tax demand under proviso to Section 73(1) held time-barred; Section 78 limited, Section 77 penalties quashed
TaxTMI 
TaxTMI 
