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The CCPA observed that Chaayos has a substantial consumer reach and market presence as the restaurant has more than 180+ outlets in India, and levy of service charge by default on bill has the potential to affect a large number of consumers.
“The appellant had exported the services to the overseas entity/recipient, such service should be considered as ‘export of service’ and the resultant benefit of refund of the accumulated CENVAT Credit available in the books of account should be available to the appellants.”
Pal Promoters Pvt. Ltd. not liable to pay service tax on the construction services rendered to Tamil Nadu Police Housing Corporation (TNHPCL), Tsunami District Implementation Unit, Pudukkotai (TDIU) and for Peoples Development Association (PDA) and the demand is to be set aside as does not fall under Commercial or Industrial Construction Service.
“Transfer of toll collection rights through competitive bidding for commercial consideration is manifestly a business activity and not an inalienable sovereign function. Sovereign functions are those which can only be performed by the State, such as defence, legislation, policing and administration of justice sovereign functions cannot be delegated.”
Rosoboronexport, Moscow is a governmental organisation and therefore, the said entity cannot be termed as a Science or Technocrat or scientific or technology institution or organisation and hence it the activity cannot fall under the category of “Scientific and Technical Consultancy Service.”
“The term turnover is not restricted to mean turnover of only taxable service.”
The appellant stated that he filled the requisite forms for resolving the tax dispute under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. However, the designated committee rectified Form No. SVLDRS-3 and enhanced the amount payable as tax without any show-cause notice.
“The place of supply of service being the location of the service recipient, which is outside India, no service tax is leviable”
“Consideration out of surrender of tenancy right on account of immovable property cannot be considered as service as per definition under Section 65-B(44) of the Finance Act, 1994 and no service tax is payable.”
“SKY Lark Education Welfare Society is imparting education to students of Swami Vivekanand Subharti University, enrolled under the distant learning programme, as per its curriculum and it is duly recognized under the laws of the Uttar Pradesh Government/UGC.”
The Adjudication Authority stated that the appellant’s activity of receiving income from transferring temporarily or permitting the use of the right vested in the film produced by them to their clients fell under the definition of copyright service under Section 65(105)(zzzt) of the Finance Act, 1994.
by Shareen Gupta* and Rajan Mishra**
Summons and letters were issued to the appellant demanding service tax for the period from 01-07-2012 to 16-02-2014. Furthermore, a show cause notice demanding service tax of Rs. 2,07,29,576 along with interest for services during the afore-stated period was also issued.
“At the time of executing the Concession Agreements with developers, DMRC had collected “upfront fee” as a price for obtaining the respective Concession Agreements.”
For getting the films exhibited in their theatre, the owner of the said Multiplexes/theatres enter into agreements with the film distributors/producers. The purpose of the agreement and the intention of the parties is for screening of the film in the theatre, which cannot be treated as “Renting of Immovable Property Service”.
2025 SCC Vol. 5 Part 4: Explore the latest Supreme Court Cases on the Cooperative Societies, Motor Vehicles Act, Service Tax, CrPC, Contract, Constitution, Human and Civil Rights, and Public Premises Act.
A quick legal roundup to cover important stories from all High Courts this week.
Services provided by an advocate or a Partnership firm of advocates providing legal services to any person other than a business entity and a business entity with a turnover up to rupees ten lakhs in the preceding financial year are exempted from the levy of service tax.
“There being no agency and no service rendered by the respondents-assessees herein as an agent to the Government of Sikkim, service tax is not leviable.”