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1. Erection and installation service - The activity performed by the appellant amounts to manufacture or not - fabrication of building material and erection of factory shed...

2. Nature of activity - manufacture or service - Activity amounting to manufacture or not - crushing of lumps - Transformation processes - Transformation of goods in new...

3. 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...

4. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

5. Business Auxiliary Service - activity of chilling of milk - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not...

6. The CESTAT Allahabad Appellate Tribunal ruled in a case involving the demand of service tax for services rendered by a non-resident from a country outside India related...

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

8. Classification of services - The services rendered by the appellant in charter hire of helicopters to various corporates for offshore operations is classifiable under...

9. This case deals with the issue of whether GST/service tax amount should be included while computing the gross receipts u/s 44BB for a non-resident company engaged in...

10. Levy of service tax - The appellate tribunal addressed various issues raised by the appellant concerning service tax demands and CENVAT credit disallowances. They found...

11. Business Auxiliary Services - Job Work - when the activity undertaken by the appellant amounts to manufacture, the demand raised alleging that the said activity is a...

12. Levy of service tax - works contract service - contract between the supplier of RMC i.e. appellant and buyer of RMC - manufacture of Ready Mix Concrete (RMC) - activity...

13. Activity manufacture or not - Demand of service tax - onversion of an article which is incomplete or unfinished but having the essential character of the complete or...

14. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

15. Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...