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Service Tax Case Laws and Precedents

Description: This quiz is designed to test your knowledge on Service Tax Case Laws and Precedents. It covers various aspects of service tax laws and their interpretations by courts and tribunals.
Number of Questions: 15
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Tags: service tax case laws precedents taxation
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In the landmark case of Commissioner of Service Tax vs. McDowell & Co. Ltd., the Supreme Court held that:

  1. Service tax is not applicable on the sale of alcoholic beverages.

  2. Service tax is applicable on the sale of alcoholic beverages.

  3. Service tax is applicable on the sale of alcoholic beverages only if they are served in a restaurant or bar.

  4. Service tax is applicable on the sale of alcoholic beverages only if they are sold in a sealed bottle or can.

Show answer
Correct Option: B
Explanation:

The Supreme Court held that the sale of alcoholic beverages is a taxable service under the Service Tax Act, 1994.

In the case of CCE, Chennai vs. Hindustan Unilever Ltd., the Madras High Court held that:

  1. Input service tax credit is not available for services used in the manufacture of goods.

  2. Input service tax credit is available for services used in the manufacture of goods.

  3. Input service tax credit is available for services used in the manufacture of goods only if the goods are exported.

  4. Input service tax credit is available for services used in the manufacture of goods only if the goods are sold in the domestic market.

Show answer
Correct Option: B
Explanation:

The Madras High Court held that input service tax credit is available for services used in the manufacture of goods, irrespective of whether the goods are exported or sold in the domestic market.

The case of Commissioner of Service Tax vs. Larsen & Toubro Ltd. dealt with the issue of:

  1. Taxability of construction services.

  2. Taxability of software services.

  3. Taxability of transportation services.

  4. Taxability of advertising services.

Show answer
Correct Option: A
Explanation:

The Supreme Court held that construction services are taxable under the Service Tax Act, 1994.

In the case of CCE, Mumbai vs. Infosys Technologies Ltd., the Bombay High Court held that:

  1. Software development services are taxable under the Service Tax Act, 1994.

  2. Software development services are not taxable under the Service Tax Act, 1994.

  3. Software development services are taxable under the Service Tax Act, 1994 only if they are provided to a business entity.

  4. Software development services are taxable under the Service Tax Act, 1994 only if they are provided to an individual.

Show answer
Correct Option: A
Explanation:

The Bombay High Court held that software development services are taxable under the Service Tax Act, 1994, irrespective of the nature of the recipient of the services.

The case of Commissioner of Service Tax vs. M/s. Blue Dart Express Ltd. dealt with the issue of:

  1. Taxability of courier services.

  2. Taxability of postal services.

  3. Taxability of freight forwarding services.

  4. Taxability of warehousing services.

Show answer
Correct Option: A
Explanation:

The Supreme Court held that courier services are taxable under the Service Tax Act, 1994.

In the case of CCE, Delhi vs. M/s. Coca-Cola India Pvt. Ltd., the Delhi High Court held that:

  1. Advertising services are taxable under the Service Tax Act, 1994.

  2. Advertising services are not taxable under the Service Tax Act, 1994.

  3. Advertising services are taxable under the Service Tax Act, 1994 only if they are provided to a business entity.

  4. Advertising services are taxable under the Service Tax Act, 1994 only if they are provided to an individual.

Show answer
Correct Option: A
Explanation:

The Delhi High Court held that advertising services are taxable under the Service Tax Act, 1994, irrespective of the nature of the recipient of the services.

The case of Commissioner of Service Tax vs. M/s. Reliance Infocomm Ltd. dealt with the issue of:

  1. Taxability of telecommunication services.

  2. Taxability of internet services.

  3. Taxability of broadcasting services.

  4. Taxability of cable television services.

Show answer
Correct Option: A
Explanation:

The Supreme Court held that telecommunication services are taxable under the Service Tax Act, 1994.

In the case of CCE, Kolkata vs. M/s. United Bank of India, the Calcutta High Court held that:

  1. Banking services are taxable under the Service Tax Act, 1994.

  2. Banking services are not taxable under the Service Tax Act, 1994.

  3. Banking services are taxable under the Service Tax Act, 1994 only if they are provided to a business entity.

  4. Banking services are taxable under the Service Tax Act, 1994 only if they are provided to an individual.

Show answer
Correct Option: A
Explanation:

The Calcutta High Court held that banking services are taxable under the Service Tax Act, 1994, irrespective of the nature of the recipient of the services.

The case of Commissioner of Service Tax vs. M/s. Indian Airlines Ltd. dealt with the issue of:

  1. Taxability of air transport services.

  2. Taxability of rail transport services.

  3. Taxability of road transport services.

  4. Taxability of water transport services.

Show answer
Correct Option: A
Explanation:

The Supreme Court held that air transport services are taxable under the Service Tax Act, 1994.

In the case of CCE, Mumbai vs. M/s. Maharashtra State Road Transport Corporation, the Bombay High Court held that:

  1. Road transport services are taxable under the Service Tax Act, 1994.

  2. Road transport services are not taxable under the Service Tax Act, 1994.

  3. Road transport services are taxable under the Service Tax Act, 1994 only if they are provided to a business entity.

  4. Road transport services are taxable under the Service Tax Act, 1994 only if they are provided to an individual.

Show answer
Correct Option: A
Explanation:

The Bombay High Court held that road transport services are taxable under the Service Tax Act, 1994, irrespective of the nature of the recipient of the services.

The case of Commissioner of Service Tax vs. M/s. Container Corporation of India Ltd. dealt with the issue of:

  1. Taxability of warehousing services.

  2. Taxability of freight forwarding services.

  3. Taxability of courier services.

  4. Taxability of postal services.

Show answer
Correct Option: A
Explanation:

The Supreme Court held that warehousing services are taxable under the Service Tax Act, 1994.

In the case of CCE, Delhi vs. M/s. DHL International (India) Pvt. Ltd., the Delhi High Court held that:

  1. Freight forwarding services are taxable under the Service Tax Act, 1994.

  2. Freight forwarding services are not taxable under the Service Tax Act, 1994.

  3. Freight forwarding services are taxable under the Service Tax Act, 1994 only if they are provided to a business entity.

  4. Freight forwarding services are taxable under the Service Tax Act, 1994 only if they are provided to an individual.

Show answer
Correct Option: A
Explanation:

The Delhi High Court held that freight forwarding services are taxable under the Service Tax Act, 1994, irrespective of the nature of the recipient of the services.

The case of Commissioner of Service Tax vs. M/s. Allcargo Logistics Ltd. dealt with the issue of:

  1. Taxability of business support services.

  2. Taxability of management consulting services.

  3. Taxability of accounting services.

  4. Taxability of legal services.

Show answer
Correct Option: A
Explanation:

The Supreme Court held that business support services are taxable under the Service Tax Act, 1994.

In the case of CCE, Mumbai vs. M/s. Ernst & Young Pvt. Ltd., the Bombay High Court held that:

  1. Management consulting services are taxable under the Service Tax Act, 1994.

  2. Management consulting services are not taxable under the Service Tax Act, 1994.

  3. Management consulting services are taxable under the Service Tax Act, 1994 only if they are provided to a business entity.

  4. Management consulting services are taxable under the Service Tax Act, 1994 only if they are provided to an individual.

Show answer
Correct Option: A
Explanation:

The Bombay High Court held that management consulting services are taxable under the Service Tax Act, 1994, irrespective of the nature of the recipient of the services.

The case of Commissioner of Service Tax vs. M/s. PricewaterhouseCoopers Pvt. Ltd. dealt with the issue of:

  1. Taxability of accounting services.

  2. Taxability of auditing services.

  3. Taxability of taxation services.

  4. Taxability of legal services.

Show answer
Correct Option: A
Explanation:

The Supreme Court held that accounting services are taxable under the Service Tax Act, 1994.

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