30 Important Tax Judgments in 2017
The year 2017 witnessed a lot of changes in tax laws of the Country. Demonetization and Goods and Services Tax (GST) have changed the face of the...
![Vodafone need not reverse Cenvat Credit on transfer of Capital Goods to Its Sister Concern: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Vodafone-Cenvat-Credit-Taxscan.jpg "Vodafone need not reverse Cenvat Credit on transfer of Capital Goods to Its Sister Concern: CESTAT [Read Order]")
![Marketing Support Services provided by Microsoft India to Its Overseas Group is not subject to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Microsoft-India-Taxscan.jpg "Marketing Support Services provided by Microsoft India to Its Overseas Group is not subject to Service Tax: CESTAT [Read Order]")
![No Service Tax on Retention Fee charged by Hospitals: CESTAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Hospital-Taxscan.jpg "No Service Tax on Retention Fee charged by Hospitals: CESTAT Delhi [Read Order]")
Screening of Films in Multiplex on Revenue Sharing basis would not attract Service Tax: CESTAT [Read Order]
A division bench of the Ahmedabad CESTAT recently held that Service Tax is not payable for screening of films in multiplex on a revenue sharing basis. The issue before the bench was that whether the...
![Screening of Films in Multiplex on Revenue Sharing basis would not attract Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Screening-of-Films-Taxscan.jpg "Screening of Films in Multiplex on Revenue Sharing basis would not attract Service Tax: CESTAT [Read Order]")
Issues relating to Territorial Jurisdiction cannot be decided on the Administrative Side of CESTAT: Delhi HC [Read Order]
Justices Sanjiv Khanna and Prathibha M Singh of Delhi High Court last week held that the issues relating to territorial jurisdiction cannot be decided on the administrative side of CESTAT. The sole...
![Issues relating to Territorial Jurisdiction cannot be decided on the Administrative Side of CESTAT: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Delhi-High-Court-Tax-Scan.jpg "Issues relating to Territorial Jurisdiction cannot be decided on the Administrative Side of CESTAT: Delhi HC [Read Order]")
Non-Contest in Proceedings relating to Non-Payment of Service Tax can’t be a Ground for Levying Penalty: Delhi HC [Read Order]
In a major relief to M/s Indian Railway Finance Corporation, a division bench of the Delhi High Court held that penalty under section 78 of the Finance Act, 1994 cannot be levied merely on ground that...
![Non-Contest in Proceedings relating to Non-Payment of Service Tax can’t be a Ground for Levying Penalty: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Service-Tax-Taxscan.jpg "Non-Contest in Proceedings relating to Non-Payment of Service Tax can’t be a Ground for Levying Penalty: Delhi HC [Read Order]")
SMS Aggregator Services provided to Facebook constitute ‘Export of Service’: CESTAT Allows Cenvat Credit [Read Order]
While granting relief to M/s Gupshup Technology India Pvt. Ltd, the CESTAT Mumbai bench allowed Cenvat Credit of input services used for SMS Aggregator Services provided to Facebook holding that the...
![SMS Aggregator Services provided to Facebook constitute ‘Export of Service’: CESTAT Allows Cenvat Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Facebook-Taxscan.jpg "SMS Aggregator Services provided to Facebook constitute ‘Export of Service’: CESTAT Allows Cenvat Credit [Read Order]")
Government, as a Lessee, is liable to pay Service Tax despite Liability of Lessor: Supreme Court [Read Judgment]
A two-judge bench of the Supreme Court of India on Tuesday held that the Government, though in the capacity of a lessor is liable to pay service tax on the rental income as per section 66B of the...
Dept cannot Extend Time Limit for Recovery of Service Tax when Assessee has Valid Explanation for Its Default: Delhi HC [Read Order]
A division bench of the Delhi High Court, last week, held that the time limit for recovery of Service Tax under section 73 of the Finance Act, 1994 cannot be extended by the Department if the assessee...
![Dept cannot Extend Time Limit for Recovery of Service Tax when Assessee has Valid Explanation for Its Default: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/06/Delhi-High-Court-Tax-Scan-1.jpg "Dept cannot Extend Time Limit for Recovery of Service Tax when Assessee has Valid Explanation for Its Default: Delhi HC [Read Order]")