‘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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0 responses to “'Service Tax Case Digest’ a new Book on service tax by Dr. Sanjiv Agarwal”

  1. PP Bhattacharya says:

    Compliance on taxation matters will be the doctor’s order for every organization in time to come. In a dynamic, complex and competitive business environment — there’s nothing wrong for any business enterprise to derive mileages. Such compendiums are worth referring for referring in order to ensure that one doesn’t stay oblivious and indifferent on one hand and on the other, one doesn’t flout with laws and regulations. Therefore imperative that one stays abreast with references available in compendium like this.

    Having said that, I’m look for similar compendium that includes or separately available covering Excise and Customs cases also.

    Can Dr. Sanjiv Agarwal / Snowwhite Pub. / anyone for that matter provide some insight???

    Happy reading anyway

    Best Regards

  2. R Baskaran says:

    Dear Sir,
    For the payment of overseas commission on Exports and for GTS upto certain period ST to be paid and claim for refund is to be filed. After certain date, exemption is permitted but prior approval from Asst Comm CE to be obtained and thereafter half yearly return to be submitted.
    I have not done the above.
    Now Can I remit under VCEs and claim refund for the earlier period.
    For the exempted period can I now apply for exemption and submit the details for that period from the date of exemption?.



  3. sanjiv agarwal says:

    Dear Mr Amitabh Agarwal,

    You may contact Snowwhite publications , Mumbai to know where this book can be brought in UP/ Uttrakhand. Ph Nos 022- 40293613 or 098290054056.

    You may ask ICAI/ Chambers/ ICSI etc to organise service tax seminars in Dehradoon etc for knowledge sharing.

    Archana Chitlangia

  4. Archana Chitlangia says:

    For Ramaraju Ramaiah

    Dear Sir,

    TDS amount will also include for calculating service tax liability. Voluntary compliance scheme will not be applicable on search, audit, investigation, SCN or summon issued cases as on 1.03. 2013. If in your case, it is not so you may apply for VCES.


    Archana Chitlangia

  5. RAJESH says:

    Too Costly


    Dear Manoj Jain,

    The Price of the Book is Rs. 1,895.00. In Ahmedabad (Gujarat) you can purchase the Book from GANDHI LAW HOUSE – Mr. TARAK BHAI (TEL. 26587666 / 9825246364).

    Thanking you,


    Dear Ramaraja Ramaiah,

    The Price of the Book is Rs. 1,895.00. In Guntur(A.P.) you can purchase the Book from ASIA LAW HOUSE (TEL. 24520276/24742324) OR DECCAN LAW HOUSE (TEL. 2576242)

    Thanking you,

  8. manoj says:

    is their a specific book stores are nominated to sell this book, or its only for Learned fellows internal reference guide.

  9. ramaraju ramaiah says:

    Food canteen maintained various places on contract basis the income tax TDS was deducted.Service tax on the canteen services how to calculate the service tax . And More over it already received Service tax licence and have not filed ST-3 forms since to day whether we are eligible to Valenterly disclosed scheme

  10. ramaraju ramaiah says:

    Sir I have to purchase the aboive Digistive service tax book is it possible available at Guntur Andhra Pradesh?

  11. SAIKAT BISWAS says:

    need to purchase the book and where the same would be available.

  12. MANOJ JAIN says:

    Dear Sir,

    Please Mentioned Book Prise & Where place in Gujarat the Book are Received. so please address of communication for ahmedabad .


  13. AMITABH AGARWAAL, Advocate says:

    Respected Sir Kindly please provide a copy. In Uttarakhand there is a heavy haze regarding clarifications of any query of service tax.


    Dear Shridhar & Krishna Lokapur,

    This Book is not available on Flipcart. It is released & Price is Rs. 1,895.00. You can purchase from our website through Credit Card. snowwhiteindia.com/

    Thanking you,

  15. sanjiv agarwal says:

    The book is published by Snow White Publications Pvt. Ltd.
    Jer Mahal, 532, Kalbadevi Road, Mumbai – 400 002, Tel. 2208 0654 / 2205 8242. E-Mail : swpindia@gmail.com Website : swpindia.com

    The book is priced at Rs. 1895/- (Hard Bound) and is available at all leading law book stores all over the country.

    Sanjiv Agarwal

  16. K.VENKATA RAO says:

    I intend to purchase the book on service tax case digest.



      Dear Sir,

      The Price of the Book is Rs. 1,895.00. You can purchase from our website through Credit Card. snowwhiteindia.com/

      Thanking you,

  17. SHRIDHAR says:

    Whether the book is available for sale on Flipcart.

    What is the price of the book.

  18. S L Goyal says:

    19-10-13: I would like to go thru the contents. Can I download it from internet or do i have to purchase it?

  19. Krishna Lokapur says:

    Dear Sir,

    Whether this book is available in market for purchase. If so, what will be the price.

    Please reply.

    Thanks & Regards

    Krishna Lokapur

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