The Tribunal has held that the absence of CA certificate is not ground for rejection of application for refund of service tax paid on...

The CESTAT decided on the issue of whether amount paid for non maintenance of minimum machine availability under a contract amounts to...

The Tribunal decided on the issue whether the successor-son is liable to pay dues of services provided by his father after his demise....

The Tribunal has held that preferential location charges are part and parcel of the main service which is ‘construction of residential...

Madras High Court held that take-away at restaurant 🍴 does not involve any element of services. Hence, no service tax on take-away...

The CESTAT has held that invoices and acknowledgment of receipt of goods does not qualify as ‘consignment notes’. Transportation service...

Hon’ble Tribunal held that Club Membership Service and the Insurance Service are neither for the personal use of the appellant nor for...

Hon’ble CESTAT held that penalty amount/forfeiture of earnest money deposit/liquidated damages are not ‘consideration’ for ‘tolerating an...

Hon’ble CESTAT held that compensation paid for non-execution/termination of agreement shall not be chargeable to service tax as no...

Hon’ble CESTAT held that cheque bounce charges and order cancellation charges charged by automobile dealer from customers are not liable...

Lease premiums received in lump-sum are nothing but consideration against renting of immovable property service and hence liable to...

Storage & warehousing services provided within FTWZ to foreign clients. Department alleging leviability of tax on such services since POS...

Demand of service tax in respect of payments of salary to expats under head Manpower Supply Service under reverse charge mechanism post...

System of e-hearing of Appeals for Mumbai, Bangalore, Ahmedabad, Chandigarh and Hyderabad Benches of the Tribunal has been enforced....

Rule 14 of CENVAT Credit Rules. The Hon’ble Tribunal distinguished Supreme Court decision in the case of Ind-Swift Laboratories in order...

Incentives and discounts received by distributors/dealers from automobile manufacturers does not qualify as consideration for any service...

Whether service tax is leviable on ‘foreclosure charges’ levied by bank on loan pre-payment. Chennai CESTAT held that there is a marked...

Hon'ble CESTAT decided the question of eligibility of service tax on the activity of construction of associated facilities like toll...

Applications of urgent nature will be heard through video conferencing platform. Parties who desire that such applications should be...