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1. The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

2. Construction of complex service - construction of National Games village - If services are provided to the individuals, it may not amount to residential complex service...

3. Service tax liability assessment - trainings exempt as commercial coaching service prior to 2010, taxable subsequently; works contract composition scheme benefit...

4. Cargo handling service or manpower supply service was the central issue. The demand raised for service tax on 'cargo handling service' was held unsustainable as the...

5. Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

6. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

7. Activities of the appellants fall under the category of ‘construction of residential complex service’ and such services become taxable only after 1-7-2010 - AT

8. Classification of services - services of construction of the R&R Colony supplied by the Applicant - The construction of R&R colony service is not in any way in...

9. Prior to 1-7-2010 a builder cannot be deemed to be service provider - prima facie case in favor of assessee - AT

10. Reversal of Cenvat Credit - Whether the appellant is liable to pay 5% / 6% / 7% of the value of exempted services (trading) as they failed to maintain separate accounts...

11. Construction services - after 1.6.2007, demand in respect of composite contracts would fall under works contract service only - the demand of service tax under...

12. The summary covers the classification of services as works contract services or construction of residential complex service, valuation of services, inclusion of land...

13. Service tax demand – rent a cab services – export of services - secondary service which are used by the primary service provider - Prima facie case in favor of assessee...

14. Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

15. Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC