The petitioner provided services of preparation of Detailed Project Report for the purpose of development of Metro Rail Project for the City of Surat, Gujarat. The said service was exempt…

The petitioner is a former director of a company. He had resigned. His account came to be attached under Section 83 of the CGST Act by the State Tax Officer…

The petitioner was selling Areca nuts from Karnataka to customer based in Delhi. The conveyance was intercepted and proceedings under section 129 was initiated on the basis that there was…

The petitioner is a works contractor. Refund claims were filed. Refund orders were passed against the petitioner. Appeals were filed before appellate authority. The appellate authority allowed the appeals (partly…

The appellant is a dealer. It purchases heavy vehicles from Tata Motors and cars from Hyundai Motors. The said vehicles are sold to customers. A demand of service tax of…

The appellant constructed a mall. It availed credit of tax paid on input services. The Commissioner disallowed such input credit on the ground that it is not "input service" as…