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1. Service Tax Audit - Vires of sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 as substituted by notification no. 23/24/ST - it would be appropriate to grant...

2. Power to conduct service tax audit / Revenue Audit – Validity of Rule 5A of Service Tax Rules, 1994 - Supreme Court stayed the order of High Court - SC

3. 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...

4. Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

5. Adjustment of excess payment of service tax - Sub-rule (3) of Rule 6 of the Service Tax Rules, 1994 have been amended providing for adjustment of excess payment against...

6. Reverse Charge (RCM) - Constitutional validity of the provision of sub-Clause (iv) of Rule 2 (1)(d) of Service Tax Rules, 1994 - Period from 2002-03 to 2004-05 - Rule 2...

7. Service Tax audit of a private agency after migration to GST - Rule 5A of the Service Tax Rules, 1994 - There was no saving of Rule 5A in such manner that fresh...

8. CBEC amends Service Tax Rules, 1994 so as to specify the business entity as the person liable to service tax in respect of services provided by senior advocates - Notification

9. Service tax audit of private agencies - whether, with the aid of Rule 5A of the Service Tax Rules, 1994, the CAG can carry out the compulsory service tax audit of...

10. Service Tax audit of a private agency by CAG after migration to GST - We have serious doubts whether, with the aid of Rule 5A of the Service Tax Rules, 1994, the CAG can...

11. Power to Audit under Service Tax - Scope of Rule 5A(2) of service tax Rules, 1994 r.w.s. 94(1) and 94(2)(k) - officers of the Service Tax Department, the audit party...

12. Power of CAG to conduct service tax audit of private party - Central Excise Revenue Audit (CERA) - Admittedly, in the present case the impugned notice / intimation dated...

13. Place of provision of services - Levy of Service tax on international ocean freight - There is no necessity to declare the impugned notifications as ultra vires as there...

14. Impugned show cause notice for shortfall in service tax payment based on Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 quashed as ultra vires Section 67...

15. Whether the assessee is correct in discharging service tax on gross amount charged under Section 67 of the Finance Act, 1994 after availing CENVAT credit on inputs or...