Service Tax Judgements

The Hon’ble CESTAT, Mumbai has held that the courses provided by the Appellant were falling under the category of 'vocational training', which enables students to seek employment/self-employment and therefore, exempt from the levy of Service tax unde

The Hon’ble High Court of Madras has held that if, upon a misconception of the legal position, the assessee had paid the tax that he was not liable to pay and such assessee also happens to be an assessee entitled to certain Cenvat credit, the availin

Amounts received by the Appellant were recorded as dealer's margin & the handling charges received by the Appellant from the customers were shown in the invoices as charges and VAT was paid thereon.

The Hon’ble CESTAT, Delhi accepted the contentions of the Appellant and held that in the absence of any such dispute regarding availment of Impugned Services and their utilization for payment of Service tax or proper accounting of the same, the denia

The Hon’ble Apex Court after elaborate discussion of the various provisions and judicial pronouncements held as under: I). A plain reading of the judgment in the case of Gannon Dunkerley and Company and Others Vs. State of Rajasthan and Others [2002

Even though the Board has attempted to reduce the litigation by issuing clarification as to waiver of issuance of SCN and/ or conclusion of proceedings, however the moot question still remains as to when a case should be categorised by the Department

The Hon’ble High Court held that the Exemption Notification is a conditional Notification and Section 5A(1A) of the Excise Act is not applicable to the present case. Therefore, payment of Service tax by job worker i.e. FMGIL and Cenvat credit availme

The Hon’ble High Court of Karnataka relying upon the decision in the case of GSP Infratech Development Ltd. Vs. Union of India and Others [2013-TIOL-399-HC-KAR-ST], held that the words "amount payable by a person" used in Section 87 of the Finance Ac

The Hon’ble High Court directed the Ld. Commissioner (Appeals) to take up the appeal filed by the Petitioner for disposing the same in accordance with law, after affording an opportunity to the Petitioner.

The Hon’ble High Court of Madras held that the issues raised by the Appellants and answered by the Commissioner (Appeals) in their favour has to be considered by the Tribunal on its own merits and there being no finding on the issues in the manner in