Case Laws

General Penalty under Section 125 Inapplicable When Late Fee Levied under Section 47

Government Agencies Not Liable to Service Tax Before 2012 Amendment Defining 'Person'; No service tax on the police department for security/bundobast services

Clarifications on Contours of Sections 129 and 130 of the CGST Act Post-2022 Amendment

Flavoured Milk Classified Under Tariff Heading 0402, Subject to 5% GST Rate

ITC Admissible on Other Expenses for Second-Hand Vehicle Dealers; Nil-Margin Sales are Taxable Supplies

Petitioner Providing Export Services Without Payment of IGST is Entitled to ITC Refund

Advertising Agency Incentives for Media Booking Targets are Not Leviable to Service Tax

Show-Cause Notice for Multiple Financial Years Deemed Impermissible; High Court Stays Operation

Aerated Beverages Supplied in Hotel Restaurants Constitute Composite Restaurant Service

Interest/Penalty on Delayed Chit Fund Subscriptions Exempt from GST