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

2. Facility of centralized registration – the contention that only service providers are eligible for centralized registration and not service recipients is not acceptable - AT

3. Error in payment of service tax - service tax registration number of another unit used wrongly - merely because the service tax paid under different registration but by...

4. Read with rule 4 of the Service Tax Rules, 1994 - Registration - Procedure and documents required in respect of Centralised registrations - Cir. No. 3/2011-12-ST, Dated:...

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. CENVAT Credit - service tax paid by them prior to registration with the Department - the service tax registration was not mandatory for refund of accumulated CENVAT...

7. 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...

8. Disallowance of credit - With regard to the payment of service tax made by Unit No. II, since the said unit is centralized registered, Unit No. II is under obligation to...

9. Income deemed to accrue or arise in India - The centralised services income, by a reasonable measure, outstrips the royalty income. Thus, rather than centralised service...

10. Refund of service tax paid - The department has directed to pay the tax again as their inhouse formalities does not allow adjustment of tax wrongly paid towards one...

11. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

12. Short/non-payment of service tax - Jurisdiction to raise the Demand - The Tribunal notes that during the period in question, the Appellant was registered in Mumbai and...

13. Procedure for registration - Section 25 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 as amended

14. Credit of service tax for the period prior to the date of registration allowed - AT

15. Service tax registration form ST 1 amended to include accounting codes - Notification