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1. Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

2. IT, Estimation of income without rejecting books of accounts is arbitrary, addition made by AO deleted

3. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

4. CENVAT Credit - duty paying invoices - supplementary invoices - It is observed that neither the SCN nor the impugned Order-in-Original dated 04.12.2017 alleges that the...

5. Short payment of service tax - Difference in receipts between ST-3 return and Form-26AS (TDS certificate) - It is established principle of law that the turnover figures...

6. Valuation of service tax - Commercial Coaching and Training Service - whether the deductions claimed by the Appellant firm towards reimbursement of expenses on account...

7. Reference to Departmental valuation officer [DVO] without first rejecting the books of accounts - The Court reiterated the importance of rejecting the books of accounts...

8. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

9. Refund of credit availed on the service tax paid on input services - The services having been exported, the service tax paid on the input services used for export of...

10. Service Tax on ‘Short Term Accommodation Service and Restaurant Service’ – CBEC clarified various issues

11. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

12. Addition on account of deposit of cash during the demonetization period - allegation of sham transactions - the AO has acted on mere surmise and conjectures without duly...

13. 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...

14. Rejection of books of accounts - best judgement assessment - only objection raised by the AO is non-filing of the tax audit report - CIT- A deleting the addition -...

15. Refund of Service Tax paid - time limitation - It is not the case of the appellant that the service tax was paid under protest, in which case the one year time limit...