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Service tax not payable on software maintenance services for the period 9.7. 2004 to 30.11.2005

Case Name : Mindtree Ltd Vs Commissioner of Service Tax (CESTAT Bangalore)
Appeal Number : Service Tax Appeal No . 2479 of 2011
Date of Judgement/Order : 22/02/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Bangalore (199)

CESTAT allows Refund of Service Tax paid on Liquor License fee to Rajasthan Govt

Case Name : Rambagh Palace Hotel Pvt. Ltd. Vs Commissioner, Central Excise (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 51055 of 2021
Date of Judgement/Order : 01/02/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Delhi (664)

Agreement needs to be read as a whole to determine eligibility for service tax exemption: SC

Case Name : Adiraj Manpower Services Pvt. Ltd. Vs Commissioner of Central Excise (Supreme Court of India)
Appeal Number : Civil Appeal No. 313 of 2021
Date of Judgement/Order : 18/02/2022
Related Assessment Year :
Courts : Supreme Court of India (2008)

Thrust of SVLDR scheme is to unload baggage of pending litigations: HC directs dept to issue discharge certificate on payment of Taxes

Case Name : Munish Rajkumar Mahajan Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition No. 465 of 2022
Date of Judgement/Order : 11/02/2022
Related Assessment Year :
Courts : All High Courts (9891) Bombay High Court (1502)

No Service Tax on amount recovered as Liquidated Damages

Case Name : Rajcomp Info Service Limited Vs The Commissioner, (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 50631 of 2017
Date of Judgement/Order : 18/02/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Delhi (664)

Unjust enrichment cannot be assumed merely on presumptive basis

Case Name : Rambagh Palace Hotel Pvt. Ltd. Vs Commissioner, Central Excise & CGST (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 51055 of 2021 [SM]
Date of Judgement/Order : 01/02/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Delhi (664)

No service Tax on Lease of Wagons to Railways when effective control rest with Railway & VAT/Sales Tax already paid

Case Name : MSPL Ltd Vs Commissioner of Central Excise and Customs (CESTAT Bangalore)
Appeal Number : Service Tax Appeal No. 311 of 2011
Date of Judgement/Order : 18/02/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Bangalore (199)

Service tax cannot be demanded on amounts incurred by HO towards salaries of Branch employees

Case Name : Cades Digitech Pvt Ltd Vs Commissioner of Central Tax (CESTAT Bangalore)
Appeal Number : Service Tax Appeal No. 2227 of 2012
Date of Judgement/Order : 04/01/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Bangalore (199)

Refund of Service Tax collected twice by department cannot be rejected on limitation ground

Case Name : Suraj Forwarders & Shipping Agencies Vs Principal Commissioner of GST & CE (CESTAT Chennai)
Appeal Number : Service Tax Appeal No. 40554 of 2019
Date of Judgement/Order : 10/12/2021
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Chennai (276)

Service Tax not payable on risk/gold loan/additional interest merely because it’s shown as incidental charges

Case Name : Kosamattam Finance (P) Limited Vs The Commissioner of Central Excise & Service Tax (CESTAT Bangalore)
Appeal Number : Service Tax Appeal No. 20751 of 2015
Date of Judgement/Order : 01/02/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Bangalore (199)