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1. Health and Fitness services - activity of aerobics and yoga classes - meditation course and yoga classes would fall under Health and Fitness services - Demand invoking...

2. Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately....

3. Extended period of limitation - Suppression of facts or not - Donation received in respect of yoga camp / residential Yoga camp - Donation is related to Education or...

4. Health and Fitness service - sale of booklet - activity of teaching the art of yoga - ppellants are clearly providing a service as covered under ‘health and fitness service' - AT

5. Extended period of limitation - works contract - suppression of facts or not - Unless the adjudicating authority had come to a conclusion that the extended period of...

6. Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

7. Extended period of limitation – Revenue neutrality - Demand set aside - AT

8. ST - Revenue neutral exercise - demand can not be raising invoking extended period of limitation.

9. Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by...

10. Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

11. Extended period of limitation - The appellants have registered themselves and they have not paid any service tax and moreover have been showing nil returns. Therefore,...

12. Extended period of limitation - Demand based on Form 26AS (TDS Statement) - The Notice in this case was issued on 08.09.2021, demanding service tax for the period...

13. 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....

14. Invocation of extended period of limitation. - The Appellant had been providing same services as was alleged in the earlier Show Cause Notice dated 22.05.2015 which was...

15. 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...