Service Tax Act

The Commissioner of Central Excise, Bangalore filed appeals challenging several orders of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) that had disposed of cases by merely relying on earlier judgments without a detailed examination of the facts. The central issue was whether the printing on packagi…

M/s Jyoti Ltd, a manufacturer of mechanical and electrical goods, performed installation, erection, commissioning and related civil works at customers' sites in addition to selling goods. The Revenue claimed that these activities amounted to "consulting engineer" services and demanded service tax for the period July 19…

M/S Super Poly Fabriks Ltd entered into a "Consignment Stockistship Agreement" with GAIL. The Commissioner of Central Excise issued a show‑cause notice demanding service tax, alleging that the company acted as a clearing and forwarding (C&F) agent under Section 65(25) of the Finance Act, 1994. The assessee contended th…

The Supreme Court considered a group of civil appeals challenging service‑tax assessments on composite (indivisible) works contracts that were levied for periods before the Finance Act, 2007 introduced a definition of "works contract" under s.65(105)(zzzza) of the Finance Act, 1994. The Revenue argued that service tax …