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1. Exemption from service tax - Valuation of goods - text books - no maximum retail price printed - The impugned order passed denying the benefit of exemption notification...

2. Valuation of taxable services - deduction of cost of material as 80% based on contract - Notification 12/2003-ST dated 20.06.2003 - Benefit of exemption allowed - AT

3. Entry No. 59 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017, as amended by Notification 06/2022-Central Tax (Rate) dated 13.07.2022, mentions 'Meal and...

4. Exemption from GST - educational assessment examination (ASSET) with its variants provided by the applicant to school/educational organization - ASSET being held by the...

5. The retrospective effect of the Notification dated 26.12.2013, issued subsequent to the import date, was examined. The amendment inserted the phrase "113 Kameng Hydro...

6. Exemption of Central Tax for electricity services under Serial no. 25 of notification dated 28th June, 2017 - respondent invoked Section 74 of CGST Act, 2017 based on...

7. Valuation - exclusion of cost of goods – Board’s circular dated 20.06.2003 – Notification No. 12/2003-ST - The exemption notification is clear and admits of no...

8. Notification No. 165/2003-Cus. dated 12.11.2003 excluded reflective glass from Anti-Dumping Duty (ADD), but Notification No. 6/2009 did not. Notification No. 51/2009...

9. Levy of GST - Aahana Naturopathy Centre - simultaneous running a Resort namely “Aahana-The Corbett wilderness” - The supply of services provided by the applicant, which...

10. Sale or service - Commercial Training or Coaching Service - sale of study material to students - benefit of Exemption N/N. 12/2003 dated 26/06/2003 will be available for...

11. The services provided by SMPK by way of granting a long-term lease of land at Taratala Road for a period of thirty years for setting up a commercial office complex to...

12. Abatement of value of material - N/N. 12/2003-ST dated 20th June 2003 - discharge of VAT liability would preclude the levy of service tax on the value of those goods

13. Interest rate on delayed refunds u/s 11BB of Central Excise Act, 1944 restricted to 6% p.a. as per Notification 67/2003-CE (N.T.), overruling appellant's claim of 12%....

14. Valuation - inclusion of passenger service fee and airport taxes collected from passengers in the assessable value for computation of service tax - as per the exemption...

15. Appointment as an administrative agency by government - Livelihood for Artists and Local Art Hubs - falls under the category of pure services as per St. No.3 of...