Judgement

Levy of Service Tax on Access to Amusement Facilities Held to Encroach Upon State’s Exclusive Taxing Power Under Entry 62, List II

Kerala High Court Quashes Service Tax on Amusement Parks as Unconstitutional

Second SCN Issued After 30 June 2019 Not Eligible Under Sabka Vishwas Scheme Despite Link with Earlier Proceedings

SVLDR Scheme Benefit Denied for Post Cut-Off SCN; HC Allows Statutory Appeal on Merits

High Court Holds That Only Actual On-Ground Services Count; Virtual Presence Cannot Trigger Permanent Establishment Without Treaty Backing

Delhi HC Quashes Rs. 23 Crore Tax Attribution: No Service or Virtual PE for Clifford Chance Under India-Singapore DTAA

Delhi HC Quashes Rs. 23 Crore Tax Attribution: No Service or Virtual PE for Clifford Chance Under India–Singapore DTAA

SC affirms that outright sale of land does not amount to taxable service; rules transactions as genuine sales, not agency arrangements.

Supreme Court: Land Sale Transactions Not Taxable as ‘Real Estate Agent Services’ for Service Tax

High Court remands service tax dispute of Rs.1.78 crore on electricity reimbursements for fresh adjudication, noting factual verification required on metering, billing, and parity of rates.

High Court Remands Adjudication on Service Tax Demand Raised on Electricity Charges of Rs 1.78 Cr

SC upholds levy of service tax on handling of export cargo by Airports Authority of India, holding such activities taxable as “Airport Services” under Section 65(105)(zzm) of the Finance Act, 1994.

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Kerala High Court Quashes Service Tax on Amusement Parks as Unconstitutional

SVLDR Scheme Benefit Denied for Post Cut-Off SCN; HC Allows Statutory Appeal on Merits

Delhi HC Quashes Rs. 23 Crore Tax Attribution: No Service or Virtual PE for Clifford Chance Under India–Singapore DTAA

Supreme Court: Land Sale Transactions Not Taxable as ‘Real Estate Agent Services’ for Service Tax

High Court Remands Adjudication on Service Tax Demand Raised on Electricity Charges of Rs 1.78 Cr

Supreme Court: Cargo Handling of Export Goods by Airports Authority Liable to Service Tax Under “Airport Services”