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1. Waiver of pre-deposit - Business Auxiliary Service - import of services - reverse charge mechanism - revenue neutrality - The refund of Service Tax so payable is not...

2. Liability of service tax under Reverse charge mechanism (RCM) - Import of services or not - Commissioning and Installation activity was carried out by the independent...

3. Demand of Service Tax - Reverse charge mechanism - import of services - As such it is not the liability of service recipient but the liability of service provider which...

4. Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located...

5. Levy of Service Tax - reverse charge mechanism - to say that the software was available in India, with the appellant and hence the provision of service was from India...

6. Mandatory payment of GST under reverse charge mechanism (RCM) on supply of services - Notification as amended

7. Classification of services - rate of GST - Intermediary services - Overseas Commission Agent located outside India - In the present case, the import of services shall be...

8. Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

9. Classification of services - providing ERP system - Business Auxiliary Service or not - It is settled that the ERP Service is clearly an Information Technology Service....

10. Business Exhibition Service - place of provision/ supply of services - the exhibition was conducted abroad - When service is fully provided outside, there is no...

11. Business auxiliary services - reverse charge mechanism - The service provider is not situated outside India - No case was set up by the department that in the present...

12. Refund claim of Cenvat credit - Export - Nexus between input and output service - service tax paid on business auxiliary service - ST paid on reverse charge basis -...

13. Reverse Charge Mechanism - Business Auxiliary Services - Share of profit in the joint ownership of business - revenue failed to prove that assessee was engaged in providing BAS.

14. Business Auxiliary Service - carriage fee - Lease Circuit Service - whether charging carrier fees from different channels is covered under Business Auxiliary Service -...

15. Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...