The petitioner was selling areca nuts from Karnataka to customers based in Delhi. The conveyance was intercepted, and proceedings under section 129 were 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…

The respondent assessee undertook a works contract for the supply, erection, installation, and commissioning of the project. The supply included manufactured as well as bought-out items. The revenue bifurcated the…

The petitioner is a stockbroker. It is registered with the service tax department. It received a notice for an audit to be conducted by CERA. Such notice was challenged before…