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Section 73(1) of the Finance Act 1994
Service Tax Leviable on Service Received by Samsung India Electronics from Associate Enterprises on Taxable Value u/s 67 of Finance Act: CESTAT [Read Order]
May 26, 2024
7 Years Time For Adjudication Proceedings u/s 73(1) of Finance Act Not a Reasonable Period: Jharkhand HC [Read Order]
November 9, 2023
Service Tax Demand issued for one year Period Beyond date of SCN not valid: CESTAT [Read Order]
August 23, 2023
No Service Tax on Value of Sale of Books Separately Identifiable from Audited Financial Statement and sold to Third Parties: CESTAT [Read Order]
May 20, 2023
Designing and Execution of Stalls on Customer’s Request Amounts to Work Contract Service: CESTAT sets aside Demand under ‘Interior Decorator’
April 27, 2023
Mere registration under particular Category and Filing Service Tax Returns would not mean providing service: CESTAT quashes Service Tax demand [Read Order]
February 20, 2023
No Demand can be made for Extended period of Limitation When no intention to evade Payment of Service Tax: CESTAT [Read Order]
October 12, 2022
Profit and Loss Accounts can’t be relied for Determination of Service Tax Liability: Madras HC [Read Judgment]
April 13, 2018
Larger Period of Limitation for Demand of Service Tax can’t be invoked without satisfying Sec 73(1) of the Finance Act 1994: CESTAT [Read Order]
April 11, 2018
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