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1. 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...

2. Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

3. Online Information and Database Access or Retrieval (OIDAR) services are not applicable to Search Engine Optimization (SEO) services provided by the appellant, which...

4. Classification of services - Online Information and Database Retrieval Services or not - self-administered test taken by the candidates - taxability - The service...

5. Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

6. Exemption from service tax - question of law or fact - Providing various taxable services like Cleaning Services, Manpower Recruitment, or Supply Agency Services etc.,...

7. Legal Services / Services of an Advocate - Recovery of Service Tax alongwith interest and penalty - The High Court observed that, as set out in the Notification, the...

8. The case involved a dispute over the classification of services as Online Information and Database Access or Retrieval Services (OIDAR) or Business Support Services...

9. 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...

10. The appellant's activity does not constitute Online Information and Data Based Access or Retrieval Services (OIDAR) as it involves developing software/websites or...

11. Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

12. Classification of service - Activity of providing digitized, abstracted and indexed data out of raw data received from third parties - Online Database Access and...

13. Claim of refund of service tax - work contract services - Section 102 of the Finance Act, 1994 - As per Section 102, the service provider is eligible for exemption of...

14. Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

15. CBEC exempts service provided by certain association of dyeing units from whole of service tax.