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1. Construction Service - prima faice services rendered by the appellant would be taxable from 1.7.2010 only and any demand prior to that period prima facie seems to be not...

2. Service tax demand – rent a cab services – export of services - secondary service which are used by the primary service provider - Prima facie case in favor of assessee...

3. Service of repair and maintenance - According to the department, the appellant have received these services from the offshore service providers - Prima facie case is...

4. Payment of service tax by the other person on behalf of assessee (the service provider) - prima facie service tax cannot be demanded again from the assessee - AT

5. Service tax on lease of aircraft - Operating Lease Agreement - transfer or right to use the aircraft - deemed sale - prima facie case in favour of assessee - AT

6. Levy of service tax on Development of residential projects - taxability prior to 1.7.2010 - The view of the Department that Circular No.108/2/2009-S.T., dated 29.1.2009...

7. Translation service and interpretation service - whether the appellant is liable to pay service tax on translation service and interpretation service provided by them -...

8. Cenvat credit of service tax - Rule 4(7) - Proportionate credit equal to amount received - certain amount withheld by the recipient of services while making payment to...

9. Secondment of employees - reimbursement of salary - Manpower Recruitment or Supply Agency Service - Business Auxiliary Service - prima facie case is in favor of assessee - AT

10. Management, maintenance and repair services or Business Auxiliary Service - Processing of fly ash for cement factory - prima facie case is in favor of assessee - AT

11. Levy of service tax on collection of development fees for development of the airport in future - airport services - Prima facie case is in favor of assessee - AT

12. CENVAT Credit - construction service and housekeeping service - Nexus with manufacturing activity - Prima facie, the case is in favor of assessee - AT

13. Valuation - Department viewed that the services provided by them was in the nature of finishing services and denied the benefit abatement - prima facie case in favor of...

14. The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

15. CENVAT Credit - credit on retained amount - Rule 4(7) of CCR 2004 - The credit of full service tax paid by the service provider in respect of services provided would be...