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𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗼𝗻𝗱𝗼𝗻𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗗𝗲𝗹𝗮𝘆 𝗶𝗻 𝗔𝗽𝗽𝗲𝗮𝗹 𝗙𝗶𝗹𝗶𝗻𝗴 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: "Each day of delay in filing an appeal must be explained. In this case, no sufficient reason was provided for an inordinate delay of almost 10 months."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗳𝗼𝗿 𝗦𝗼𝗳𝘁𝘄𝗮𝗿𝗲 𝗣𝘂𝗿𝗰𝗵𝗮𝘀𝗲𝗱 𝗳𝗿𝗼𝗺 𝗔𝗯𝗿𝗼𝗮𝗱 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "In the absence of evidence proving services rendered in India, the appellant is not liable to pay service tax under the reverse charge mechanism."

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗲𝘀𝘁𝗮𝘁 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶: 𝗢𝗰𝗲𝗮𝗻 𝗙𝗿𝗲𝗶𝗴𝗵𝘁 𝗡𝗼𝘁 𝗔 𝗦𝗲𝗿𝘃𝗶𝗰𝗲; 𝗣𝗿𝗼𝗳𝗶𝘁 𝗙𝗿𝗼𝗺 𝗕𝘂𝘀𝗶𝗻𝗲𝘀𝘀 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝗶𝗲𝘀 𝗡𝗼𝘁 𝗖𝗼𝗻𝘀𝗶𝗱𝗲𝗿𝗲𝗱 𝗖𝗼𝗻𝘀𝗶𝗱𝗲𝗿𝗮𝘁𝗶𝗼𝗻 𝗙𝗼𝗿 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 – 𝗥𝗲𝘃𝗲𝗻𝘂𝗲 𝗔𝗽𝗽𝗲𝗮𝗹 𝗗𝗶𝘀𝗺𝗶𝘀𝘀𝗲𝗱 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Ocean freight and profit from it are not subject to service tax.

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗙𝗲𝗲𝘀 𝗳𝗼𝗿 𝗕𝗮𝗻𝗸 𝗧𝗿𝗮𝗻𝘀𝗮𝗰𝘁𝗶𝗼𝗻𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Service tax cannot be proposed and confirmed under two different heads/categories for the same activity. Additionally, the extended period of limitation is not invokable for a government company without proper rebuttal of presumption."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗖𝗘𝗡𝗩𝗔𝗧 𝗖𝗿𝗲𝗱𝗶𝘁 𝗥𝗲𝘃𝗲𝗿𝘀𝗮𝗹 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Recovery of charges in the course of discharge of mandatory statutory functions is not subject to service tax. Additionally, reversal of the entire CENVAT credit amounts to non-availment of credit, negating recovery demands."

📰 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗦𝗖𝗡𝘀 𝗮𝗻𝗱 𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀 𝗨𝗻𝗱𝗲𝗿 𝗚𝗦𝗧, 𝗖𝘂𝘀𝘁𝗼𝗺𝘀, 𝗮𝗻𝗱 𝗙𝗶𝗻𝗮𝗻𝗰𝗲 𝗔𝗰𝘁𝘀 𝗖𝗮𝗻 𝗕𝗲 𝗤𝘂𝗮𝘀𝗵𝗲𝗱 𝗳𝗼𝗿 𝗜𝗻𝗼𝗿𝗱𝗶𝗻𝗮𝘁𝗲 𝗗𝗲𝗹𝗮𝘆 📢 𝗖𝗼𝘂𝗿𝘁 𝗤𝘂𝗼𝘁𝗲: “Matters which have the potential of casting financial liabilities or penal consequences cannot be kept pending for years and decades together…

𝗖𝗘𝗡𝗧𝗥𝗔𝗟 𝗘𝗫𝗖𝗜𝗦𝗘 𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝘀𝗰𝗶𝘀𝘀𝗶𝗼𝗻 𝗼𝗳 𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗡𝗼. 08/2022 📢 𝗧𝗵𝗲 𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝘀𝘁𝗮𝘁𝗲𝘀: "The Government has rescinded Notification No. 08/2022 - Central Excise, dated 30th June 2022, in public interest, effective immediately."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗡𝗼𝗻-𝗠𝗼𝗻𝗲𝘁𝗮𝗿𝘆 𝗖𝗼𝗻𝘀𝗶𝗱𝗲𝗿𝗮𝘁𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "No service tax is leviable on non-monetary consideration, such as free accommodation, medical facilities, vehicle and telephone insurance, and stationery."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗷𝗲𝗰𝘁𝗶𝗼𝗻 𝗼𝗳 𝗖𝗘𝗡𝗩𝗔𝗧 𝗥𝗲𝗳𝘂𝗻𝗱 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "A deficiency memo that does not invoke specific provisions of the CENVAT Credit Rules, such as Rule 14, cannot be treated as a show-cause notice. Refund denial based on such a memo is unsustainable."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗳𝗼𝗿 𝗘𝘅𝗽𝗼𝗿𝘁 𝗼𝗳 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Export of services must comply with Export of Service Rules to qualify for refund benefits. As the invoice was raised on 30.06.2012, the service was exported within the notification period, making the refund claim valid."