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Refund claim rejected as time bared - the amount deposited by the appellant during the investigation can never be construed as a duty - it is held as deposited under protest - refund allowed - Tri Abatement of duty - Rule 10 of the Pan Masala Packing Rules – Just because the Superintendent s remark regarding sealing does not mention the time of sealing, it cannot be presumed that on 4th April 2009 and 3rd July 2009, the factory had operated. - Tri As the data is being retrieved or access by the applicants to their own database which were in US, UK and India, therefore, it cannot be prima facie held as import of services - Tri Free call services provided to employees by cellular companies - pre deposit ordered by the CESTAT to the extent of Rs. 80 crores reduced to Rs. 25 crores. - HC Valuation - import of replicators - purchase of DVDs from India - the licence fee and royalty paid by the respondent to the licensor is includable in the value of the goods purchased from the replicator(s). - Tri Valuation of shares - Difference between value of share on the date of its allotment and the price of warrant paid as per letter of allot - proviso (iv) of section 48 not applicable - Tri Reopening of assessment - The prime requirement for the validity of a notice issued under section 148 is that the reasons recorded should have a live link or nexus with the material on record. - HC There is no need to discuss provisions of sections 70, 71 & 32(2) elaborately as the CIT erred in coming to the conclusion that current year's depreciation cannot be allowed to be set off against capital gains. - Tri Residential status - foreign going vessel - he was outside Indian territory for 230 days and the requirement of section 6 for being outside India for 182 days, he become 'non-resident'. - Tri Transfer of the merchant banking business - nature of the transfer does not attract the provision of section 50B in relation to slump sale also as there is no transfer of an undertaking by the assessee. - Tri Bad debts / business loss - The loans given to staff has been written off since the same are irrecoverable in view of transfer of the merchant banking business. - deduction allowed - Tri U.P. Value Added Act, 2008 - every dealer holding registration certificate under the erstwhile Act, as a dealer, is deemed to be registered under the new Act - non-obtaining of biometrics data, as in the instant case, will not invalidate the registration certificate. - HC Petitioner is not personally liable to pay the outstanding dues under the U.P. Trade Tax/Sales Tax Act of the Private Limited Company but under CST he is liable to pay the dues - HC Refund claim denied - period of limitation - cause of action arose only on 15/11/06, when they paid for the second time as a result of audit objection - refund claim is withing period - Tri Rejection of Refund claim – appellant filed under protest letter on 7.1.1987. - after two days they filed six nos. classification lists - thus, the under protest letter has no effect in the eye of law - Tri An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a further examination held by a body regulating that field of practice is to be taken. - HC Fulfillment of export obligation – it is not open to the customs authorities to presume that extension of the LOP would be granted by the Development Commissioner to facilitate evasion of duty. - HC Merely because the CIT is having a different view, the same would not entitle him to initiate revision proceedings u/s 263, if the view taken by the assessing officer is one of the possible views. - Tri

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Service Tax Practice Manual
Ch. No.	Topic
Ch. No. 01	Meaning of some Key Words / Terms used in the Service Tax and provisions relating thereto
Ch. No. 02	Due dates
Ch. No. 03	Rate of Service Tax at a Glance
Ch. No. 04	Chargeability of Service Tax
Ch. No. 05	8 Digit Accounting Codes - Single Accounting Code for all services w.e.f. 1.7.2012 and Service wise accounting codes upto 30.6.212
Ch. No. 06	Classification of Taxable Services - Rules of Interpretation - Bundled services - w.e.f. 1.7.2012
Ch. No. 06-A	Classification of Taxable Services upto 30.6.2012
Ch. No. 07	Registration
Ch. No. 08	Valuation of Taxable Services
Ch. No. 08-A	Composition Schemes in Service Tax
Ch. No. 08-B	Valuation of works contract services including composition scheme
Ch. No. 08-C	Valuation of Money Changing Services including composition scheme
Ch. No. 08-D	Composition Scheme in case of Air Travel Agent
Ch. No. 08-E	Composition Scheme in case of Life Insurance Business
Ch. No. 08-F	Composition Scheme in case of lottery business
Ch. No. 08-G	Valuation of restaurant services and outdoor catering services including composition scheme
Ch. No. 08-H	Value of Similar Services or Identical Services
Ch. No. 08-I	Rejection of Value
Ch. No. 08-J	Inclusions / Exclusions of certain expenditures or costs – Reimbursement of expenses / pure agent
Ch. No. 08-K	Inclusions / Exclusions of certain service-specific items
Ch. No. 08-L	Valuation in case of free services
Ch. No. 08-M	Person responsible for determining the value of taxable service
Ch. No. 09	Payment of Service Tax
Ch. No. 09-A	Advance Payment of Service Tax versus Excess Payment of Service Tax
Ch. No. 09-B	Re-credit of service tax where ST has been paid on receipt of advance or on accrual basis and where such amount is refunded or services are not provided
Ch. No. 10	Abatement Scheme - Notified abatements for determining the taxable value.
Ch. No. 11	Exemption - Cost of Goods or Material Sold by the provider of service
Ch. No. 12	Small Service Providers - Value Based Exemption upto 10 lakhs
Ch. No. 14-A	Export of Services [upto 30-6-2012]
Ch. No. 14-B	OLD - Taxability of Secondary Services which are used in the primary service to be exported
Ch. No. 15-A	Import of Services [upto 30-6-2012]
Ch. No. 15-B	Valuation of Import of Services [upto 30.6.2012]
Ch. No. 16	Person Liable to Pay Service Tax
Ch. No. 17	Records and document
Ch. No. 18	Returns
Ch. No. 19	Assessment
Ch. No. 20	Provisional Assessment
Ch. No. 21	Demand and Recovery
Ch. No. 22	Interest and Penalty
Ch. No. 23	Refund
Ch. No. 24	Search and Seizure
Ch. No. 25	Rectification of Mistakes
Ch. No. 26	Revision By Commissioner
Ch. No. 27	Appeals
Ch. No. 28	Advance Rulings
Ch. No. 29	Provisions of Central Excise applicable to Service Tax
Ch. No. 30	Provisional Attachment of property
Ch. No. 31	Excess Amount Collected to be deposited
Ch. No. 32	Publication of information in respect of persons

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