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1. Merchant Overtime charges (MOT Charges) - there is no case for MOT charges in respect of service provided by Central Excise officers during the normal working hours - AT

2. Customs (Fees for Rendering Services by Customs Officers) Amendment Regulations, 2016 - Notification

3. Merchant Overtime Tax Charges (MOT) - if services are rendered by the Customs Officer at a place which is not his normal place of work or a place beyond the Customs...

4. Levy of Merchant Overtime Fee - the High Court ruled in favor of the appellant, overturning the Tribunal's decision to levy MOT charges for utilizing the services of...

5. Merchant Overtime Tax Charges (MOT) - whether the Central Excise Officer has discharged his duty in the factory premises of respondent & has functioned as a “Customs...

6. Levy of service tax - The appellant is not liable to pay service tax on Export Pass fee, Import Pass fee, Permit fee, Excise Staff Salary and overtime allowances/charges...

7. Payment of Merchant Overtime (MOT) - The assessee should not hesitate to pay for the services which are required to be performed beyond the normal place of work of the...

8. Refund of unutilized Input Tax Credit (ITC) - Export of services or not - the services rendered by the petitioner are not intermediary services - Recipient of the...

9. Fee for technical services is for the services rendered by the assessee and service tax collected by the assessee from the recipient of services on such fee would not...

10. Education services - Business Auxiliary Services or not - When admittedly these Trusts are rendering education services and the courses are recognized by Andhra Pradesh...

11. Export of service or not - Since because the ultimate beneficiary is abroad, it cannot be claimed that the appellants are exporting services. Neither the place of...

12. Classification of services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per...

13. Vires of Section 196 of the IBC - power of IBBI to levy fees on IP - excessive delegation - The IBBI does provide significant services, including in relation to IPs and...

14. TP Adjustment - re-computing the Arm’s Length price (ALP) of Salary payments made to related parties - payment of remuneration to the related persons - the employees...

15. Non-payment of Service tax - gross fee collected for Commercial Coaching and Training Services - the assessee is not entitled to deductions on account of sale of books,...