Service Tax Judgements

The Supreme Court, in Audi Automobiles & Ors. v. Commissioner of Central Excise and Service Tax, Indore, examined whether the Department could invoke the extended period of limitation under the proviso to Section 11A of the Central Excise Act, 1944 i

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad, in M/s HCL Infosystems Ltd. v. Principal Commissioner, CGST, Noida, Final Order No. 70263/2026 dated 10 August 2026, has set aside a service tax demand of ₹22.84 crore raised a

The Karnataka High Court has reiterated that an externment order, which curtails an individual's liberty and freedom of movement, cannot be sustained if passed in violation of the principles of natural justice.

The Supreme Court has held that indivisible turnkey contracts for the supply, installation, and commissioning of ATMs could not be subjected to service tax under the category of "Commissioning or Installation" prior to 1 June 2007, as the Finance Act

The Hon'ble Bombay High Court in the case of Manisha Rajiv Shroff v. Union of India & Ors. [Writ Petition (L)No. 1684 of 2026, order dated February 05, 2026] held that service tax was not leviable on legal services rendered by an individual advocate

The Hon'ble Supreme Court in the case of Airports Authority of India v. Commissioner of Service Tax [Civil Appeal No. 17405 of 2017, order dated September 23, 2025] held that export cargo handling services provided by the Airports Authority of India

The Hon'ble Supreme Court in Commissioner of Central Excise and Service Tax Ludhianav. AB Motions Pvt. Ltd. [Civil Appeal Diary No(s). 12044/2020dated May 17, 2024] has disposed the appeal filed by Revenue challenging earlier order passed in favour o

The CESTAT, Ahmedabad in the case of M/s. Inox India Ltd. v. Commissioner of Central Excise [Service Tax Appeal No. 10341 of 2016-DB dated March 07, 2024], held that once the legislature by way of an enactment has provided certain exemptions, any not

The Hon'ble CESTAT, Bangalore, in the case of Naveen Chava v. Commissioner of Central Tax [Service Tax Appeal No. 20013 of 2021 dated January 30, 2024], held that in the current case, no evidence establishes that a substantial portion of the agreemen

The CESTAT, Mumbai in the case of M/s. Tata AIG General Insurance Co. Ltd. v. Commissioner of Service Tax, Mumbai [Service Tax Appeal No. 85359 of 2017 and 85635 of 2021 dated November 08, 2023] allowed the appeal and held that Credit cannot be denie