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Cenvat credit on outdoor catering activity and rent-a-cab services

Case Name : M/s Mediacom Media India Pvt. Ltd. Vs C.C.G.S.T. (CESTAT Mumbai)
Appeal Number : Service Tax Appeal No. 85117 of 2019
Date of Judgement/Order : 27/09/2019
Related Assessment Year :
Courts : All CESTAT (840) CESTAT Mumbai (162)

Compensation/ liquidated damage cannot be treated as service to levy Service Tax

Case Name : Amit Metaliks Limited Vs Commissioner of Central Goods & Service Tax (CESTAT Kolkata)
Appeal Number : Service Tax Appeal No. 76639 of 2018-[DB]
Date of Judgement/Order : 25/10/2019
Related Assessment Year :
Courts : All CESTAT (840) CESTAT Kolkata (18)

Two services billes seprately cannot be merged merely for levy of Service Tax

Case Name : Synergy Baxi Logistics Pvt Ltd. Vs CCE (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 52948 of 2016
Date of Judgement/Order : 26/11/2019
Related Assessment Year :
Courts : All CESTAT (840) CESTAT Delhi (283)

No Service Tax on ‘Allowed Loss and Consumption’ of LNG during regasification

Case Name : Petronet LNG Limited Vs PCST (CESTAT Delhi)
Appeal Number : ST Appeal No. 52946 of 2016
Date of Judgement/Order : 21/10/2019
Related Assessment Year :
Courts : All CESTAT (840) CESTAT Delhi (283)

Exemption to GTA services available for transportation of biscuits

Case Name : M/s Commissioner of Central Goods & Service Tax Vs. M/s. Glaxo Smithkline Consumer Healthcare Ltd. Co. (CESTAT Allahabad)
Appeal Number : Service Tax Appeal No. 70214 of 2018
Date of Judgement/Order : 20/05/2019
Related Assessment Year :
Courts : All CESTAT (840) CESTAT Allahabad (7)

Refund of excess amount paid by mistake as pre-deposit

Case Name : M/s. UR Options Vs Commissioner of G.S.T. & Central Excise (CESTAT Chennai)
Appeal Number : Service Tax Appeal No. 41040 of 2019
Date of Judgement/Order : 09/08/2019
Related Assessment Year :
Courts : All CESTAT (840) CESTAT Chennai (119)

No service tax on surrender charges deducted from ULIP fund

Case Name : Max Life Insurance Co. India Ltd. Vs. Commissioner Central Excise and Service Tax (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 54356 of 2015-CU(DB)
Date of Judgement/Order : 21/08/2019
Related Assessment Year :
Courts : All CESTAT (840) CESTAT Delhi (283)

Export of Scientific and Technical Consultancy Service – POPS Rule 3 when applicable

Case Name : M/s Dow Chemical International Pvt. Ltd. Vs C.C.G.ST.(CESTAT Mumbai)
Appeal Number : Service Tax Appeal No. 87993 of 2018
Date of Judgement/Order : 06/09/2019
Related Assessment Year :
Courts : All CESTAT (840) CESTAT Mumbai (162)

Service Tax or Vat cannot be levied on Incorporated Club/ Association: SC

Case Name : State of West Bengal & Ors. Vs Calcutta Club Limited (Supreme Court of India)
Appeal Number : Civil Appeal No. 4184 of 2009
Date of Judgement/Order : 03/10/2019
Related Assessment Year :
Courts : Supreme Court of India (1128)

Service Tax Refund would amounts to Unjust Enrichment if paid after collecting from customer

Case Name : Bihar Industrial Area Development Authority Vs Commissioner of Central Excise and Service Tax(Patna High Court)
Appeal Number : Civil Writ Jurisdiction Case No. 2259 of 2018
Date of Judgement/Order : 02/07/2019
Related Assessment Year :
Courts : All High Courts (5096) Patna High Court (22)