#section 66
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147 articlesService Tax

Service Tax
Demand of extended period set aside due to confusion regarding scope of tour operator service
Goods and Services Tax

Goods and Services Tax
Electricity not being goods as per KVAT is not taxable
Service Tax

Service Tax
Activity of carrying out exams for university not covered under ‘management or business service’
Service Tax

Service Tax
Nature of business services is more important rather than brand name used in case of providing exemption: CESTAT Ahmedabad
Service Tax

Service Tax
CENVAT Credit without actual receipt of service is ineligible
Service Tax

Service Tax
Service Tax Inapplicable on Liquidated Damages
Corporate Law

Corporate Law
Unanimous Approval: Univastu India’s Resolution Plan Accepted
Service Tax

Service Tax
Refund granted to DICGC as premium paid by bank considered as inclusive of tax
Service Tax

Service Tax
Service tax not leviable on income earned via buying and selling space on ships
Service Tax

Service Tax
Order confirming demand under ‘Cargo Handling Service’ which was not proposed in notice is unsustainable
Excise Duty

Excise Duty
Refund of cess on Oil Industry Development Cess available as burden not passed on to buyer
Service Tax

Service Tax
Service tax duly payable by sub-contractor even if main contractor discharged tax liability
Service Tax

Service Tax
Extended period not invocable in absence of suppression of facts with an intent to evade payment of service tax
Service Tax

Service Tax
