Service Tax Act, 1994 Case Laws

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This section features some important / recent case laws related to Service Tax Act, 1994.

Service Tax Case Laws 2012

Service Tax Case Laws 2011

Old Service Tax Cases

  • Punjab Ex-Servicemen Corporation vs Union of India, 2012 (25) STR 122 (P&H): Whether a concern not having profit motive can be regarded as a security agency under Section 65(94) of the Finance Act, 1994?. High Court ruled the assessee is held liable to service tax
  • May 2011: Andhra Pradesh High Court: The High Court stayed service tax on legal assistance provided by Advocates, etc
  • CCE v. Welspun Syntex Ltd.: Demand—Limitation—GTA services—Period from 16-11-1997 to 2-6-1998
  • Fenner India Ltd. v. CCE: Clearing and forwarding agent service—Amount recovered towards sharing of handling/distribution charges—Levy of service tax
  • Larsen & Toubro Ltd. (Ecc Divn.) v. CCE: Commercial or industrial construction service—Construction of onshore terminal for distribution of gas—Levy of service tax
  • R.M. Dhariwal (HUF) v. CCE: Scientific and technical consultancy service—Transfer of trade name and formulae for manufacture of pan masala—Royalty—Stay/waiver of pre-deposit
  • CCE v. Tamilnadu Petroproducts Ltd.: Clearing and forwarding agent service—Services falling under business auxiliary service with effect from 1-2-2003—Taxability of said services prior to
  • CCE v. Ex-Servicemen Resettlement & Co-ordinate Co-operative Society Ltd.: Security agency service—Assessee, a co-operative society—Rendered security services—Levy of
  • Easun MR Tap Changers (P) Ltd. v. CST: Consulting Engineer’s Service—Payment of technical know-how fee to a foreign company—Levy of service tax
  • Bharat Sanchar Nigam Ltd. v. CCE: Demand—Provisional assessment not finalised—Allowability of
  • Daspalla Hotels Ltd. v. CCE: Value of taxable service—Mandap keeper service—Food items provided to customers not taxed under ‘convention service’
  • Vikram Ispat v. CCE: Cenvat credit—Mobile phone and Rent-a-Cab service—Break-up of business purpose and private purpose not given
  • Vikram Ispat v. CCE: Demand—Invocation of extended period of limitation—Assessees required to assess their own tax liability and submit returns for information and scrutiny
  • CST v. Bharat Sanchar Nigam Ltd.: Interest—Delayed payment of service tax—Amount of tax paid to account of Central Government within stipulated time though not made specifically in service tax account
  • CST v. Tulsyan NEC Ltd.: Recovery—Demand of service tax after lapse of five years—Goods Transport operators’ services—Show-cause notice issued under section 73 for non-filing of return under section 70—Maintainability
  • CCE v. SVM Nett Project Solutions (P) Ltd.: Business auxiliary service—Passing of iron ore from mines, processing it to required grade and supplying the same to clients—Levy of service tax
  • Speed & Safe Courier Service (P) Ltd. v. CCE: Courier service—Service tax demanded on charges collected under two different heads by different assessees—Validity of
  • American Quality Assessors (India) (P) Ltd. v. Asstt. CIT (Service Tax): Technical inspection and certification service—Activity of certification of quality management system of clients—Leviability of service tax
  • Gujarat Intelligence Security v. CCE: Value of taxable service—Salary and other expenses—Includibility
  • CCE v. Tamilnadu Petroproducts Ltd.: Clearing and forwarding agent service—Services rendered as marketing agent—Levy of service tax
  • CCE, Cus. & CST v. Kalyani Enterprises: Refund—Clearing and forwarding agents—Refund allowed on basis of Larger Bench decision of Tribunal
  • Andhra Bank v. CCE: Penalty under sections 76 and 78—Failure to pay service tax within time—Suppression
  • Prakash Industries Ltd. v. CCE & Cus.: Demand—Cenvat credit—Utilization of Cenvat credit in respect of GTA services for paying service tax—Stay/waiver of pre-deposit
  • O.N.G.C. Ltd. v. Dy. CCE, Cus. & Ser. Tax: Demand/Recovery—Manpower recruitment or supply agency service—No assessment order
  • CCE v. Cygnus Miscrosystems (P) Ltd.: Cenvat credit—Input service—Availment of credit of service tax paid on installation and commissioning and additional infrastructure, etc. denied—Recovery thereof
  • Sree Vijaya Coaters v. CCE: Demand—Production of goods for or on behalf of clients—Absence of any finding by authorities—Stay/waiver of pre-deposit
  • Kumar’s Metallurgical Corporation Ltd. v. CCE, Cus. & Ser. Tax: Demand—Goods transport agency service—Exemption under Notification 32/2004-ST and 1/2006-ST denied for not having furnished certificate regarding non-availment of Cenvat credit on consignment note—Stay/waiver of pre-deposit
  • Vikram Ispat v. CCE: Demand—Demand pertaining to input service—Invocation of section 11A of Central Excise Act, 1944
  • Maharashtra Seamless Ltd. v. CCE: Import of service—Consulting engineer service—Levy of service tax—Stay/waiver of pre-deposit
  • AVS Associates v. CCE: Penalty under section 78—Failure to pay service tax within time—Non-payment of service detected during investigation—Stay/waiver of pre-deposit
  • Canara Bank v. CCE: Penalty under sections 76 and 77—Failure to pay service tax within time and non-filing of returns—Amount of service tax together with interest already discharged before issuance of show-cause notice
  • In re, Mahadev Tamanna Sargar: Cargo—Meaning of—Whether bagasse can be considered as cargo
  • Jawahar S.S.K. Ltd. v. CCE: Cenvat credit—Input used in exempted goods—Denial of stay/waiver of pre-deposit
  • Adh Agencies v. CCE: Clearing and forwarding agent’s service—Consignment agent or stockist—Levy of service tax
  • Andhra Pradesh Paper Mills Ltd. v. CCE: Goods transport agency service—Exemption under Notification No. 32/2004-ST—Whether available to recipient of taxable service
  • CST v. Cadila Pharmaceuticals Ltd.: Remand—No appeal filed against Tribunal order—Remanding of matter
  • SRM Institute of Hotel Management v. CCE: Commercial training or coaching service—Institute under Charitable Society providing degree courses recognised by University—Levy of service tax—Stay/waiver of pre-deposit
  • CST v. Central Power Research Institute: Consulting engineer service—Central Government Undertakings—Whether Government Undertakings would fall within ambit of consulting engineer’s service
  • CST v. Yokogawa Blue Star Ltd.: Consulting engineer service—Imparting training to clients in operating machines manufactured—Taxability of activities under consulting engineer
  • Valsala Travels (P) Ltd. v. CST: Tour operator’s service—Assessee provided services to different companies for pick up and drop of their employees—Levy of service tax
  • Rubicon Formulations (P) Ltd. v. CCE & Cus. & CST: Business auxiliary service—Job work of manufacturing alcohal based perfumes and pharmaceutical products—Levy of service tax
  • Cairn Energy India (P) Ltd. v. CCE: Port service—Collection of pilotage charges—Levy of service tax

See Also