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1. Person liable to pay service tax under GTA -It is not possible to hold that the appellants are paying the freight through their agents and are therefore liable to pay...

2. Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge...

3. Liability of service recipient to pay (reimburse) service tax to the server provider - SC

4. 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 -...

5. Refund claim of cenvat credit of service tax paid under reverse charge - The appellant s claim is that by virtue of Section 68 (2), since liability to pay partial...

6. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

7. Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

8. Refusal to honour the liability of paying the service tax (on the part of LIC) - Renting of immovable property to LIC - It is to be borne in mind that the LIC being an...

9. Liability of Service Tax - Failure on the part of the service recipient to pay the amount under the service provider agreement cannot be a reason sufficient enough for...

10. Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

11. Valuation - import of services - amount of withhold tax paid by the Appellant, over and above the consideration paid to the foreign service providers, to be included in...

12. Demand of Service Tax - Reverse charge mechanism - import of services - As such it is not the liability of service recipient but the liability of service provider which...

13. Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

14. Refund of service tax paid - entitlement for Cenvat credit of the service tax paid on the ocean freight on the reverse charge mechanism - rejection of refund on the...

15. GTA - transportation services rendered by other transporters as sub-contractors - Consignment note' for the transportation service, it is held that the Appellant is not...