Full-text search across 40,000+ Service Tax judgments — CESTAT, High Court & Supreme Court — with editors' landmark selections. Litigation continues long after the levy: the archive stays current.
(2026) TaxCorp(ST) 43527 (CESTAT-NEW DELHI)
Section 66D of the Finance Act, 1994, read with Section 66B of the Finance Act, 1994 - Service tax under reverse charge on mining royalty paid to Government cannot be confirmed without first examining whether the mining lease agreement predates the 01.04.2016 amendment to Section 66D of the Finance Act, 1994 - The CEST...
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(2026) TaxCorp(ST) 43526 (CESTAT-NEW DELHI)
Section 93 of the Finance Act, 1994 read with Notification No. 25/2012-ST dated 20.06.2012 (Sl. Nos. 13(a), 14(b) and 29...
(2026) TaxCorp(ST) 43525 (CESTAT-CHANDIGARH)
Section 65(105)(zzzzj) of the Finance Act, 1994; Section 66E(f) of the Finance Act, 1994 - Machinery lease with full tra...
(2026) TaxCorp(ST) 43524 (CESTAT-ALLAHABAD)
Section 73(1) of the Finance Act, 1994; Section 78 of the Finance Act, 1994; Section 77 of the Finance Act, 1994; Sectio...
(2026) TaxCorp(ST) 43523 (HC-BOMBAY)
Section 65(47) of the Finance Act, 1994, read with Section 73 of the Finance Act, 1994 - Job-work arrangements under pur...
(2026) TaxCorp(ST) 43522 (HC-BOMBAY)
Section 66C(2) of the Finance Act, 1994, read with Section 68(2) of the Finance Act, 1994, and Section 7(5)(c) read with...
(2026) TaxCorp(ST) 43521 (HC-BOMBAY)
Section 127(5) of the Finance Act, 2019 - Discharge certificate under SVLDRS cannot be denied for CPIN expiry or challan...
(2026) TaxCorp(ST) 43520 (CESTAT-CHANDIGARH)
Section 65(105) of the Finance Act, 1994; Sl. No. 9 of Notification No. 25/2012-ST dated 01.07.2012 (Mega Exemption Noti...
(2026) TaxCorp(ST) 43519 (CESTAT-NEW DELHI)
Rule 9 of the Place of Provision of Services Rules, 2012, read with Rule 2(f) of the Place of Provision of Services Rule...
(2026) TaxCorp(ST) 43518 (CESTAT-NEW DELHI)
Section 65B(44) of the Finance Act, 1994 read with Section 66B and Section 66D(e) of the Finance Act, 1994; Section 73 o...
(2026) TaxCorp(ST) 43517 (CESTAT-CHANDIGARH)
Section 65(105) of the Finance Act, 1994; Section 66B read with Section 66C of the Finance Act, 1994; Rule 10 of the Pla...
(2026) TaxCorp(IDT) 12117 (HC-RAJASTHAN)
HC : Rajasthan High Court Affirms Duty Demand on EOU for Misuse of Duty-Free Import Scheme: Export of Cheaper Domestic M...
(2026) TaxCorp(IDT) 12120 (CESTAT-CHENNAI)
CESTAT : CESTAT Chennai Quashes Differential Duty Demand on BMW India for Diesel Car Fuel Adaptors; Holds SCN Ultra Vire...
(2026) TaxCorp(IDT) 12312 (HC-MADRAS)
HC : Mere Processing Without Flavours Does Not Convert Tobacco Into "Chewing Tobacco"—Order of Re-Classification as "Unm...
(2026) TaxCorp(IDT) 12252 (SC)
SC : Supreme Court Affirms Non-Excisability of Iron Ore Crushing and Screening: Process Not Treated as 'Manufacture' Und...
(2026) TaxCorp(IDT) 12223 (SC)
SC : Supreme Court Upholds Duty Exemption for Naphtha Used by RCF Ltd., Rejects Revenue’s Demand Beyond Limitation in Ab...
Analysis and opinions on service tax.
Service Tax Department issuing illegal SCN for FY 2014-15 Chartered Accountants Association, Jalandhar has made a representation to FM regar...
Director of a company arrested for evasion of Service TaxOfficers of CGST Delhi North Commissionerate have arrested one Director of a Compan...
Service tax on ambulance services to Govt by private sector under NHMCBIC issued Circular 210/2/2018-Service Tax dated 30th May 2018 on Appl...
Union Budget 2018 – Changes in Service TaxF.No.334/04/2018-TRUGovernment of IndiaMinistry of FinanceDepartment of Revenue(Tax Research Unit)...
ICAI Pre Budget 2018 Suggestion on Service Tax, Cenvat Credit Rules, Excise Duty, Custom Duty & CST DETAILED SUGGESTIONS 2018 A. General Sub...
Summary of CAG Audit Report on Service Tax for Year ending on March 2017 Report of the Comptroller and Auditor General of India for the year...
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