Service Tax

Misclassified Tax Cannot Become A Lawful Levy: Limitation Cannot Validate An Unauthorised Tax Collection

2026-09-01

Introduction The question of whether the Government can retain an amount collected as tax despite the absence of a lawful statutory liability has repeatedly arisen under the erstwhile service tax regime. The issue becomes particularly significant where tax has been paid under an erroneous classification and the assessee subsequently establishes that the underlying activity was…

Landmark Service Tax Ruling: Supreme Court Holds BPCL & HPCL Liable as “Commission Agents” for CNG Sales to Mahanagar Gas

2026-07-21

Introduction The Hon’ble Supreme Court of India, in Commissioner of Service Tax, Mumbai v. M/s Bharat Petroleum Corporation Ltd. & Ors., C.A. No. 2471-2473 OF 2015 : 2026 INSC 723, decided on 20.07.2026, restored service tax demands exceeding ₹16 crore against Bharat Petroleum Corporation Ltd. (“BPCL“) and Hindustan Petroleum Corporation Ltd. (“HPCL“). The Hon’ble Court…

Service Tax Cannot Be Imposed On Lottery Promotion And Marketing Activities Linked To Actionable Claims

2025-07-04

Contract to be read as a Composite Whole to Determine the Nature of Services Supplied

2022-03-15