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1. Where a collection centre which acts merely as a courier commission agent does perform any taxable service and the services provided by a collection centre, are not...

2. Refund claim - service tax was paid under reverse change mechanism - Technical Testing and Analysis Service - service was not partly performed in India - period of...

3. Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that...

4. Import of services - RCM - Business auxiliary services (BAS) / Business support service (BSS) - The tribunal noted that these services were performed entirely outside...

5. Reversal of CENVAT Credit - common input services - the value of taxable services cannot include the value of the material/goods used in rendering the taxable services....

6. CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&K are not liable to service tax, as Section 64...

7. Classification of services - import - Place of supply - job of organizing the event - To be classified as event management service - Not taxable since whole service has...

8. Classification of services - Place of supply - export of services or not - the applicant extends vessel related services to their customers when the vessel enters the...

9. Valuation of taxable services - inclusion of reimbursement of expenses in the gross value - Reimbursements whether taxable or not – prima facie case is in favor of assessee - AT

10. Service tax demand – rent a cab services – export of services - secondary service which are used by the primary service provider - Prima facie case in favor of assessee...

11. Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special...

12. Refund of unutilized CENVAT Credit - Output service - services on which no tax was payable by the Respondent - The assessee is a firm of legal practitioners, which...

13. Commercial training or coaching services - Place of supply of services - The services covered under the said sub-Rule is taxable only when the same are performed in...

14. Export of services - the service has to be treated as partly performed in India and partly performed outside India and therefore, it is covered by Export of Service...

15. Levy of GST - Place of supply - Tax imposed on exhibition services received by the petitioner in non-taxable territory from the person located in non-taxable territory...