Service Tax Weekly Flashback: 4 To 10 May 2025

Service Tax Weekly Flashback for the period 04 to 10 May 2025.

Supreme Court

Govt. Challenges GMR Order In Delayed Adjudication Affecting 250 Cases: Supreme Court Restrains HC And CESTAT From Deciding Till Final Order

The Supreme Court has deferred the hearing on the petition filed by the government challenging the GMR Order passed by the Delhi High Court in delayed adjudication affecting 250 cases.

CESTAT

Service Recipient Liable to Pay Service Tax On Legal Fee Under RCM: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that business entities are liable to pay service tax on legal services under reverse charge mechanism (RCM).

12% Interest On Delayed Refund Of Service Tax Paid By Mistake: CESTAT

The Delhi Bench of Customs, Excise and Service tax Appellate Tribunal (CESTAT) has held that 12% interest on delayed refund of service tax paid by mistake.

Subscription And Redemption Of Liquid Mutual Fund Units Cannot Be Termed As “Trading Of Goods”: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that subscription and redemption of liquid mutual fund units cannot be termed as ‘Trading Of Goods’.

Setback To Royal Enfield: Refund of Service Tax Strictly Bound by Statutory Time Limit; Limitation Act Inapplicable: CESTAT

In a major setback to Royal Enfield, the Chennai Bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) has held that refund of service tax is strictly bound by statutory time limit and the Limitation Act is inapplicable.