Service Tax weekly flashback for the period 20 to 26 April 2025.
Table of Contents
Karnataka High Court
Dept. To Issue SVLDRS Form-3 As Amount Paid Before Cut-Off Date: Karnataka High Court
The Karnataka High Court has held that the department to issue Sabka Vishwas – (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) Form-3 as amount paid before the cut-off date.
The bench of Justice S.R.Krishna Kumar has observed that the amount as quantified and estimated by the department in SVLDRS-Form 3 had already been paid by the petitioner much prior to the cut off date, the respondents ought to have issued the SLVDRS-Form 4 certificate to the petitioner and having not been issued to the petitioner till date, the petition deserves to be allowed.
CESTAT
Pharmaceutical Products Exporter Not Liable To Pay Service Tax Under RCM On Business Promotion Expenses: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that pharmaceutical products exporters are not liable to pay service tax under Reverse Charge Mechanism (RCM) on business promotion expenses.
The bench of Binu Tamta (Judicial Member) and Hemambika R. Priya (Technical Member) has observed that the tax liability under BAS cannot be sustained as the actual expenses now sought to be taxed are only with reference to setting up, running and also expenses of that branch incurred by the appellant and not relating to any expenditure in their branches with reference to Business Auxiliary Services (BAS).
No Service Tax Payable On Income From Mall Management Before 01.05.2006: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the demand of service tax on the income received by the Prime Maxi Mall Manager and recorded under the head of income from mall management cannot be subjected to service tax under the head of “business auxiliary service” before 01.05.2006.
CESTAT Quashes Rs. 1.56 Crores Demand Against IRCTC For Alleged Wrong Cenvat Credit Availment
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has quashed the Rs. 1.56 crores demand against Indian Railway Catering and Tourism Corporation Ltd. (IRCTC) for alleged wrong cenvat credit availment.
CESTAT Upholds CENVAT Credit Availment Of Service Tax Paid On Advances
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the cenvat credit availment of service tax paid on advances received, where services were not provided prior to 30.06.2017, for transition to GST regime after observing glitches in GST Portal.
SCN Can’t Be Issued When Entire the service Tax Is Deposited Along With Interest: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the show cause notice (SCN) cannot be issued when the entire service tax is deposited along with interest.
