Service Tax Judgements

ST - Cenvat Credit on Outward Freight - Revenue disallows -held, Assessee is eligible for Credit: High Court

A case of missed opportunities for Revenue, says Tribunal while setting aside Service tax demand of Rs.60 lakhs - Appellant is not an advertising agency but only receives commission on sales - Tribunal.

Held by Larger Bench:- · It is well settled that every clause of the Statute should be construed with reference to the context in which it is issued. A bare mechanical interpretation of words and application of legislative intent is devoid of conce

Section 80 of the Finance Act, 1994 - Penalty- Not to be imposed in certain cases -Assistant Commissioner dropped penalty proceedings against assessee on finding that certain factors created confusion in mind of assessee which was a reasonable case o

Non-submission of one particular return ST-3 for one quarter on the part of the assessee cannot be said to be intentional withholding of the same for the purposes of avoiding the payment of tax, which has been paid by the assessee

Section 65 of the Finance Act, 1994, read with section 2(f) of the Central Excise Act, 1944 - Business auxiliary services - Periods 10-9-2004 to 30-6-2006 and 1-7-2006 to 30-6-2007 - Stay order - Whether what is excluded from definition of ‘Business

Section 65 of the Finance Act, 1994 – Clearing and forwarding agent’s service – Assessee was a consignment agent – As per agreements entered into with its clients, assessee was very much concerned with safe delivery of consignments dispatched by rail

Rule 3 of the CENVAT Credit Rules, 2004 - CENVAT credit - Respondents were utilizing services of Customs House Agent (CHA) and surveyors at time of export of goods by treating same as input service - Respondents continued to remain owners of goods ti

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