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1. The case involves a dispute over service tax liability on the amount retained by the appellant from the sale proceeds of unclaimed imported goods. The appellant, an...

2. Levy of service tax - Auction of abandoned imported goods by the CONCOR - ground rent/storage rendered towards the un-cleared/un-claimed cargo of the importer - The...

3. Service Tax is not leviable on the activities of the custodian where he auctions abandoned cargo and ST/VAT is paid in respect of that cargo - AT

4. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

5. Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

6. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

7. Recovery proceedings - attachment and auction sale of immovable property - No irregularity committed by the Income Tax Department while auctioning the property. The...

8. Auction Income - whether chargeable to tax under Storage and Warehousing Service or not? - Merely for the reason that Section 150 provides for distribution of the amount...

9. Merely for the reason that Section 150 provides for distribution of the amount of proceed of auction, that will not empower the department to recover service tax on the...

10. Benefit of exemption - commission earned from auctioning of flowers - principal agent relationship - agricultural produce or not - The commission earned from auctioning...

11. Liability of service tax - auction of property service - difference between auction and tender - while both sale by tender and sale by auction may have a common...

12. Refund of excess amount of service tax paid - Since post July 01, 2017, the applicability of this Rule was no more available to the appellant, the excess amount already...

13. If the bill amount indicates cargo handling service separately and transportation separately on actuals basis, then the Service Tax liability can be levied on cargo...

14. SC held that the respondent was aware of auction sale notice and participated in auction process. Despite no proof of notice service, respondent knew of auction....

15. Recovery of tax dues - priority of charges - Right of auction purchase of property - Auction by the Secured Creditors - the inaction or negligence or non-performance on...