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1. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

2. 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...

3. The Tribunal held that the amount collected under Interest Free Maintenance Security and Annual Maintenance Charges was refundable and not for providing services, hence...

4. Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

5. Demand of service tax - they are liable to pay the Service Tax on the amount collected by them as an advance prior to introduction of Service Tax liability on said services - AT

6. 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...

7. Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

8. Territorial Jurisdiction - demand of service tax - Commissioner of Service Tax, Bangalore has no jurisdiction to make any demand of service tax in respect of...

9. Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

10. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

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

12. Service tax demand u/s 73A – sale of flats - collection of amount towards service tax but not as service tax - contingent liability – appellant took the precaution of...

13. CESTAT, an Appellate Tribunal, considered the levy of service tax on air and ocean freight charges collected before and after 01.07.2012. The issue was whether these...

14. 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...

15. 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...