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1. Evasion of service tax - allegation that Appellant have collected the service tax from the customers but not paid it to Department - In the present matter revenue in...

2. Non deposit of amount collected as service tax - it is necessary to lead more evidences by the appellant to substantiate their claim that the amount which was collected...

3. Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

4. This case deals with the issue of whether GST/service tax amount should be included while computing the gross receipts u/s 44BB for a non-resident company engaged in...

5. Refund of Service Tax - Unjust enrichment - the service tax for the period in question was deposited by the petitioner but after realizing it from its customers and no...

6. Interconnection service - there is nothing on record to show that small time ISPs who had rendered the services to their clients by taking connection from the appellant...

7. Demand of Service Tax - Photography services - Extended period of Limitation - If the assessee was clearly aware that they had to pay service tax, they could have billed...

8. Levy of penalty - in case of confirmation of demand u/s 73(A) there is no application of Section 76 and 78 for imposition of penalty. Therefore, the adjudicating...

9. The assessee, incorporated under Canadian laws, rendered pre-clinical laboratory services to Indian customers in the pharmaceutical, medical device, and biotechnology...

10. Penalty - Non deposit of amount of service tax collected from the client - benefit of payment of penalty of 25% extend to the appellant. - AT

11. Rent-a-cab Service - Even when they collected the service tax, they have not deposited with the Government. The assessee has also not filed ST-3 returns and thereby...

12. Collection of Service tax from clients - appellant acting as an agent - service tax so collected not deposited to Revenue - Service Tax collected on behalf of Principals...

13. Classification of services - The services rendered by the appellant in charter hire of helicopters to various corporates for offshore operations is classifiable under...

14. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

15. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...