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1. Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

2. Impugned show cause notice for shortfall in service tax payment based on Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 quashed as ultra vires Section 67...

3. 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...

4. Validity of assessment - Non service of notice u/s 143(2) - unless there is service of notice in accordance with provision under Section 282 of the Act separately...

5. Highlights of Amendments in Service Tax (Determination of Value) Rules, 2006 - Article

6. Rule 48 of the NCLAT Rules clearly stipulates service of notice on the other side, pursuant to issuance of notice by the NCLAT in the appeal, regardless of supply of...

7. Rejection of appellants’ challenge to Summons, summoning the appellants to appear before the Second respondent - The Court found that the second respondent had...

8. Validity of the assessment framed u/s 147 - Proof of service of notice - There was no valid service of notice u/s 148 of the Act in the present case. The finding of the...

9. The case involved determining whether services provided to overseas clients constituted export of services u/s Finance Act, 1994. The Tribunal held that services falling...

10. Valuation of goods imported by adidas India - inclusion of sponsorship and endorsement expenses - The show cause notice has only made reference to rule 10(1)(e) of the...

11. The case involved a dispute u/s refund of service tax paid under Export of Services Rules, 2005. The Appellate Tribunal addressed whether the Order-in-Original exceeded...

12. Works Contract Service - original works - service tax liability @40% or otherwise - There is failure on the part of learned Commissioner to allow the admissible...

13. Non-service of mandatory notice u/s 143(2) renders assessment proceedings void ab initio. Revenue failed to prove sending of notice by ordinary post/registered post or...

14. Penalty u/s 271(1)(b) - Manner of service of notice - there is no mentioning of reasons by the A.O. in the assessment order as to why the Notice has to be served through...

15. Valuation - scope of the term 'consideration' - inclusion of cost of free supply diesel made by M/s ONGC in the value of taxable service for running the drilling vessel...