Category: Service Tax
New facts surfaced during investigation and would not have become known but for investigation amounts to wilful suppression to evade tax – High Court In a recent judgment, Patna High Court has held that where facts surfaced during investigation were not earlier known to them and they would …
No service tax leviable on transactions between purchaser of lottery tickets and Government of Sikkim – Supreme Court In a recent judgment, Hon’ble Supreme Court has held that there being no agency and no service rendered by the sellers/distributors as an agent to the Government of Sikkim, …
Mere reimbursement of actual cost and expenses are not taxable service, for payment of service tax thereon – Supreme Court dismisses appeal of Department In a recent judgment, Hon’ble Supreme Court has affirmed the judgment of the Hon’ble CESTAT in holding that mere reimbursement of actual cost and …
No service tax was payable on income from bowling alley as it is covered under section 66D(j) of the Finance Act under negative list – SC In a recent judgment, the Hon’ble Supreme Court has affirmed that income received from bowling alley earmarked separately was covered as amusement …
Mining Royalty is not a tax – Supreme Court Nine Judges Bench approves decision In Kesoram Industries and held that observation in India Cement to the effect that royalty is a tax was incorrect. In a recent judgment, the Hon’ble Supreme Court has held that Mining Royalty is …
Fixing three successive dates of hearing in a single notice invalid as adjudicating authority had to pass specific orders for adjournment on each date fixed In a recent judgment, the Hon’ble Allahabad High Court has quashed service tax demand and penalty holding that fixing three successive dates for …
Service Tax Liability admitted Before Cut-off Date amounts to “quantified” under Sabka Vishwas (Legacy Dispute Resolution) Scheme- Allahabad High Court In a recent judgment, the Hon’ble Allahabad High Court has held that when Service Tax Liability was communicated and admitted by the assessee before cut-off date, it was …
Service Tax show cause was illegal as classification of services mentioned was completely erroneous – Supreme Court In a recent judgment the Supreme Court has held a service tax show cause notice illegal as the classification of services mentioned in it was completely erroneous. ABCAUS Case Law Citation:ABCAUS …
No service tax levy on Composite Works Contracts prior to the introduction of the Finance Act 2007 – Supreme Court ABCAUS Case Law Citation ABCAUS 3606 (2022) (08) ICAI Important Case Laws involvedG. D. Builders Vs. Union of India, (2013) 32 STR 673 (Delhi)Commissioner, Central Excise and Customs, …
Krishi Upaj Mandi Samiti liable to service tax on renting of immovable property prior to Negative List Regime. These activities are not their mandatory/statutory duty – SC ABCAUS Case Law Citation ABCAUS 3585 (2022) (02) SC In the instant case a Civil Appeal was filed by the Krishi …
