CESTAT Chandigarh rules that construction services for warehousing corporations are taxable under Finance Act 1994 if commercial use is possible, even for agricultural storage facilities.
CESTAT Chandigarh rules educational consultants providing services to foreign universities do not qualify as 'intermediary services' under Rule 2(f) of Place of Provision of Services Rules, 2012, making them exempt from service tax.
CESTAT Chennai rules that reimbursable expenses cannot be included in taxable value for service tax under Section 67 of Finance Act, 1994, following Supreme Court precedent.
CESTAT Chennai holds that retrospective amendment to Notification No. 41/2012-ST expands 'specified services' to include head office services for exports. Refund claims cannot be rejected on quarter-wise restrictions or pre-amendment interpretations.
The Tribunal holds that payment of VAT on hire of machinery constitutes deemed sale under Article 366(29A)(d), excluding such transactions from service tax under STGU category.
The Tribunal holds that extended limitation under Section 73(1) of the Finance Act, 1994 requires specific allegations of intent to evade tax, not mere non-payment or procedural lapses.
The CESTAT Hyderabad holds that service tax is not leviable on BE/BA studies provided to overseas clients if the benefit accrues abroad, even when all activities occur in India.
The CETAT holds that taxpayers must produce complete documentary evidence to claim exemption under Entry 14(d) of Mega Exemption Notification; mere assertions are insufficient.
CESTAT clarifies that services like hair transplant and vitiligo treatment qualify as healthcare if aimed at restoring bodily function, not mere beautification. Key exemption rules under Notification 25/2012-ST.
CESTAT Hyderabad holds service tax cannot be imposed on construction services where flats are sold with separate construction agreements for personal use, clarifying classification under Works Contract.
CESTAT Hyderabad holds that service tax cannot be levied on trade discounts and penalty is unsustainable where non-payment stems from legal ambiguity, not deliberate evasion.
CESTAT Ahmedabad holds that service tax on ocean freight under reverse charge is ultra vires Sections 64, 66B, 67 and 94 of Finance Act, 1994, following *SAL Steel* and *Mohit Mineral* precedents.
CESTAT Chennai holds that profit sharing between freight forwarders in multimodal transport constitutes business income, not taxable service under Section 65(19) of Finance Act, 1994.
The CETAT holds that cleaning and sanitation services provided to government hospitals fall under exemption Notification 25/2012-ST, clarifying statutory interpretation and limiting extended demand periods.
The CESTAT holds that domain registration and web hosting qualify as taxable Information Technology Software Services under the Finance Act, 1994, clarifying scope of OIADR and rejecting claims of mere facilitation.