Service Tax

The Allahabad High Court ruled that seizing a vehicle transporting goods without prior notice infringes upon the civil rights of the transporter, considering the truck as the essential capital asset of the transporter. The petitioner is displeased with the confiscation of their vehicle, and the legal proceedings have been initiated under Section 129 of the […]

The demand for Service Tax only based on form 26 AS given via the income tax department has been set aside by the Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). The Appellant, Shri. Rajeshwar Prasad Choudhari contested the impugned order passed through the Commissioner (Appeals), CGST & CX Ranchi, wherein […]

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) recently ruled that Oil and Natural Gas Corporation Ltd. (ONGC) is exempt from service tax liability concerning the payment for the right to utilize natural resources. The bench, comprised of Sulekha Beevi C.S. (Judicial Member) and Vasa Seshagiri Rao (Technical Member), based its […]

The service tax has been paid with the accrued interest even before the show cause notice reached the review applicant, the Karnataka High Court ruled. The show cause notice specifies that there was a payment of service tax including interest by the review applicant, a bench of Justice P.S. Dinesh Kumar and Justice V. Srishananda […]

No service tax is chargeable under security agency services, the Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled. Only due to the police charging a fee, it shall not become “a person committed in the business of furnishing the security” and, hence, no service tax can be charged, the bench of […]

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that biscuits can be considered ‘foodstuff’ and thus qualify for the exemption from service tax. The bench, comprising R. Muralidhar (Judicial Member) and K. Anpazhakan (Technical Member), has granted the refund that was initially denied by the adjudicating authority due to […]

The CESTAT in the case of M/s. Piyush Sharma v. Commissioner of CGST & CX, Patna-I [Service Tax Appeal No.75856 of 2021 dated October 17, 2023] has ruled that the service tax claim, which relies on Form 26AS from the Income Tax Department without any scrutiny, is incorrect. Key Facts of the Case M/s. Piyush […]

The Tamil Nadu Electricity Board has been granted relief by the Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). The bench considering the limitation has quashed the service tax demand on the Goods Transport Agent (GTA) services. The Tamil Nadu Electricity Board, the appellant in this case, is involved in the […]

In a noteworthy ruling, the Supreme Court has determined that the Indian Institute of Technology and the National Institute of Technology will fall within the purview of the Mega Service Tax Exemption Notification originally issued by the Department of Revenue in 2012 (subsequently amended and clarified by following notification in 2014). The case centred around […]