HC declined to interfere with show cause notices regarding ...

Service Tax Exemption for Waste Management Services Under Review Following Show Cause Notices Under Finance Act 1994

March 4, 2025

Case Laws Service Tax HC

HC declined to interfere with show cause notices regarding service tax exemption claims for Solid Waste Management services under Finance Act, 1994. Following precedent in Sapthagiri Cleaning Services case, court held that interpretation of work orders/contracts was necessary to determine applicability of exemption notification and non-chargeability of service tax. Citing VICCO Laboratories, HC emphasized writ interference at show cause stage only warranted in exceptional circumstances. Court set aside adjudication orders and remanded matters to post-show cause notice stage, allowing petitioners to file additional replies and raise exemption-related contentions. Question of whether service recipient (local authority) qualifies as registered business entity left open for authority's consideration upon remand.

View Source

← Previous Next →

HC declined to interfere with show cause notices regarding ...

Service Tax Exemption for Waste Management Services Under Review Following Show Cause Notices Under Finance Act 1994

March 4, 2025

Case Laws Service Tax HC

You may also like:

Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

Exemption from service tax - question of law or fact - Providing various taxable services like Cleaning Services, Manpower Recruitment, or Supply Agency Services etc.,...

Classification of services - Benefit of exemption from GST - pure services or not - solid waste management service provided by the applicant to Notified Area Authority,...

Claim of refund of service tax - work contract services - Section 102 of the Finance Act, 1994 - As per Section 102, the service provider is eligible for exemption of...

The appellant was not liable to pay service tax on the expenditure reimbursed by group companies, as the expenses were not shown to be consideration for services...

Works Contract - Classification of services - Scope of Show Cause Notice (SCN) - the Commissioner was not justified in confirming the demand of service tax under the...

Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

Levy of service tax - healthcare services - The exemption notification will be relevant if tax liability can be fastened on the respondent in the first place. In the...

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...

Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

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...

Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

The case involves the classification of services as Management or Business Consultant Services for tax purposes, specifically in relation to merger and acquisitions. The...

Quick Updates: