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1. Denial of abatement of 75% - GTA service - it is evident that once the service provider is not registered with service tax, the fulfilment of condition of notification...

2. GTA - Denial of benefit of N/N. 32/2004-ST dated 3.12.2004 - 75% abatement - the Board cannot prescribe any condition or procedure for availing any Exemption...

3. GTA Service - Declaration by the Goods Transport Agency in the consignment note has not been made so as to comply with the two conditions of Notification No. 32/2004- ST...

4. GTA - receiver of goods transport services - 75% abatement - instructions issued in the Circular by the Board cannot be a mandatory condition when the notification does...

5. Cross utilization of CENVAT Credit - input services - With effect from 2004 when Cenvat Credit Rules, 2004 were issued, it was stated clearly that cross utilization of...

6. Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

7. Classification of services - business auxiliary service - commission paid to foreign agents - The liaising with customers and getting export orders is itself a...

8. GTA Service - denial of benefit of 75% abatement in the absence of any declaration furnished by the transport agencies - There is no merit in the submissions that even...

9. GENERAL EXEMPTIONS AND ABATEMENTS IN SERVICE TAX - Article

10. CENVAT Credit - The Department contended that since exemption was available under Notification No.17/2009 for these services, the appellant should have opted for the...

11. Refund of service tax paid - Notification No. 14/2004, dated 10-9-2004 - AT

12. Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

13. GTA - transportation services rendered by other transporters as sub-contractors - Consignment note' for the transportation service, it is held that the Appellant is not...

14. SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT...

15. Lapse of Cenvat Credit - Carry forward of Cenvat credit - In terms of strict provision of Rule 11(3) of Cenvat Credit Rules, 2004, the bar of lapsing of credit is...