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1. Levy of Service tax - tolerating an act of electricity consumers - amount of late payment surcharge, meter rent and supervision charges received by the appellant from...

2. Classification of service - providing chartered flights to various organization - to be classified under Transport of Passenger by Air Service or supply of tangible...

3. The Appellate Tribunal addressed the issue of CENVAT Credit for insurance services and air travel agency services u/s Rule 2(l) of the Cenvat Credit Rules, 2004. It was...

4. Classification of services - services provided by the Heli-Operators by way of transport of passengers by air in case of Helicopter Shuttle Services - rate of GST - The...

5. Banking or Financial service - collection of taxes and remittance to RBI - services rendered by scheduled bank to RBI - if RBI is exempted from the service tax liability...

6. Kerala State Electricity Board is not liable to tax under MAT provisions - 115JB

7. Classification of imported goods - imports of all parts of air-conditioner in CKD/SKD (except capacitors) - It is concluded that imported air-conditioner kits in CKD/SKD...

8. Valuation - diesel consumption is not required for providing such service but diesel consumption is required for generating electricity - prima faice value of diesel not...

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

10. Business auxiliary service - Repair and maintenance service - service tax demand -import of service - section 66A requires interpretation - there shall be full waiver - HC

11. Rejection of books of accounts of assessee - enhancement of turnover - higher consumption of electricity - electricity being consumed by the officials at their...

12. CENVAT Credit - input services - air travel agency - There is no denial to the fact that the air-travel agency service, in the present case has been used for business...

13. Levy of Service Tax - Incentive received - (i) the air travel agent is promoting its own business and is not promoting the business of the airlines; - (ii) the air...

14. Import and export of vaccines in relation to COVID-19 through Courier - In order to facilitate the import/ export of vaccines in relation to COVID -19 through Courier,...

15. Import of Pardini Air Pistol K12 Cal. 177/4.5 - prohibited goods - notification dated 21.11.2007 clearly distinguishes a “shooter” from “renowned shooter” and import of...