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1. Revenue neutral exercise - Assessable Value of Goods - the demand for the normal period of limitation without invoking extended period has to be upheld - AT

2. Extended period of limitation - Valuation - captive consumption - when the entire exercise was revenue neutral, the appellant could not have achieved any purpose to...

3. Validity and scope of of SCN - Service Rendered to RBI - Cleaning Service - demand raised by invoking extended period of limitation - there is contradiction in the said...

4. Business Auxiliary Service - demand based on ST-3 return - Benefit of Notification No. 14/2004-ST dated 10.9.2004 wrongly claimed - extended period is not invokable in...

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

6. CENVAT Credit - inputs which were subsequently cleared “as such” to their sister unit without reversal of credit - a Revenue neutral situation - the appellant is a PSU,...

7. Extended period of limitation - Since there had been service tax audit conducted prior to the DGGI investigation covering the period under dispute, the suppression...

8. Demand of interest - CENVAT Credit - inter unit transfer - revenue neutral situation - period of limitation - e appellants are not liable for demand of interest and also...

9. Classification - Post construction completion and finishing services - Interior Decorator Service or Commercial or Industrial Construction Service - Extended period of...

10. Demand of differential tax - There are force in the contention of the appellant that part of the service tax being demanded by the Department on RCM basis cannot be...