‘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.
(Republished with Amendments)