‘Service Tax Case Digest’, a two volume book on service tax by Dr. Sanjiv Agarwal , a city based chartered accountant and service tax practitioner, was launched on 18.01.2016 at New Delhi by Justice ‘G’ Raghuram, President of Customs Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi.

The release function was attended by all Cestat members in Delhi bench, legal fraternity and chartered accountants.

While releasing   the book, Justice Raghuram underlined the importance   of case Digest in service tax are the law of service tax was complex and scattered with dependence on various laws. The number of appeals in indirect taxes is on increase which is mainly due to interpretational issues and adjudication orders. The law of service tax is still evolving and interpretational issues emerge at different forums differently. With most of such cases now being placed at one place like a book, it would become easier to refer to different interpretations on any subject at one place.

 Sanjiv Agarwal, author, explained about the highlights of this book which contains over 7500 case laws from Supreme court, High Courts and Tribunal. The judgments have been listed alphabetically for quick search and also grouped subject wise. Volume 1 contains case laws under 30 chapters on law and procedures of Service Tax while volume 2 contains 20 Chapters on case laws on new provisions and taxable services. The book shall be useful for tax authorities, practicing lawyers and professionals, besides service tax assessees.

ST CAse DigestHighlights of the Book

  • Digested by a practising professional for the fellow tax professionals in industry and practice, advocates, CFO’s, legal officers etc.
  • A Comprehensive Digest Of Judicial Pronouncements On Service Tax In Two Volumes
  • Incorporates statutory provisions and legislative history
  • All important judicial pronouncements on Service Tax covered
  • Supreme Court
  • Various High Courts
  • Customs, Excise and Service Tax Appellate Tribunal (CESTAT) – Principal Bench and Other Benches
  • Select Commissioner (Appeals) Orders
  • All Rulings of Authority for Advance Ruling (AAR) covered
  • Includes select foreign cases applicable to Service Tax.
  • Special chapter on Judicial pronouncements on principles of interpretation
  • Case laws on new service tax definitions, negative list, exemptions, declared services and reverse charge etc. covered under separate chapters
  • All pronouncements on constitutional validity of Service Tax covered.
  • Select pronouncements on erstwhile taxable services covered
  • Over 7500 case laws digested in 50 Chapters for easy reference and convenience of readers
  • Cases arranged as per law and sub-divided / sub- titled for quick reference
  • Arranged in chronological order of reporting covering all leading journals
  • Alphabetical list of cases for quick search / reference
  • Meanings of various abbreviations
  • Meanings of Select Legal Maxims.
  • Includes cases laws reported upto 1st November, 2015

(Republished with Amendments)

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