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1. Health and Fitness services - activity of aerobics and yoga classes - meditation course and yoga classes would fall under Health and Fitness services - Demand invoking...

2. Extended period of limitation - Suppression of facts or not - Donation received in respect of yoga camp / residential Yoga camp - Donation is related to Education or...

3. Health and Fitness service - sale of booklet - activity of teaching the art of yoga - ppellants are clearly providing a service as covered under ‘health and fitness service' - AT

4. Extended period of limitation - works contract - suppression of facts or not - Unless the adjudicating authority had come to a conclusion that the extended period of...

5. Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

6. Extended period of limitation – Revenue neutrality - Demand set aside - AT

7. ST - Revenue neutral exercise - demand can not be raising invoking extended period of limitation.

8. Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by...

9. Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

10. Extended period of limitation - The appellants have registered themselves and they have not paid any service tax and moreover have been showing nil returns. Therefore,...

11. Extended period of limitation - Demand based on Form 26AS (TDS Statement) - The Notice in this case was issued on 08.09.2021, demanding service tax for the period...

12. Invocation of extended period of limitation. - The Appellant had been providing same services as was alleged in the earlier Show Cause Notice dated 22.05.2015 which was...

13. Short/non-payment of service tax - Jurisdiction to raise the Demand - The Tribunal notes that during the period in question, the Appellant was registered in Mumbai and...

14. Extended period of limitation - Undervaluation of goods - non-inclusion of the VAT amount - In view of the fact that, CBEC (Board) has accepted the decision of High...

15. Invocation of extended period of limitation - activity of direct selling agent on commission basis - The non-payment of service tax was purely a bona fide unawarenss...