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1. Charitable activities or not - GST on the amounts received in the form of Donation / Grants from various entities including Central Government and State Government - the...

2. Levy of penalty u/s 78 of FA - Non-payment of Service Tax - Cargo Handling Services or mining services - the Supreme Court held that the activity would appropriately be...

3. Extended period of limitation - Demand of Service Tax - It appears that non-payment of service tax could be on account of the belief that no service tax was payable in...

4. Levy of service tax - export of services or not - Distinct Person - In the present case the appellant are on better footing as they have constitutionally two different...

5. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

6. Service Tax Liability - Valuation - Reimbursements of expenses - Pure Agent - 'Freight Reimbursed' and 'Miscellaneous Expense Reimbursed' - Whether the services provided...

7. 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...

8. The Supreme Court held that service tax cannot be levied on the promotion or marketing of lotteries as "business auxiliary services" u/s 65(19)(ii) of the Finance Act,...

9. CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&K are not liable to service tax, as Section 64...

10. Indian Railways though part of the Union Government is liable to pay Service Tax in case the activities undertaken by them fall within the definition of taxable services...

11. Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...

12. Classification of services - The activity undertaken by the applicant is waste treatment/processing of wet waste provided by GCC and maintenance of the designated Micro...

13. Classification of services - works contract services or not - activity of construction of Mega Sports Complex for hosting 34th National Games by Government of Jharkhand...

14. Levy of Service Tax - Commercial or Industrial construction services provided to Railways - The provisions of Section 65A of Finance Act 1994 provides for classification...

15. Levy of service tax - recovering consideration from its employees for providing canteen services - scope of 'service' - service tax not levied, since the activity does...