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Service Tax Case Laws

 

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Showing 1 to 15 of 11130 Records

    2014 (10) TMI 566 - CESTAT BANGALORE

    M/s. Inox Air Product Ltd. Versus Commissioner of Service Tax Bangalore-service Tax

    Waiver of pre deposit - Renting of equipments - right to use - appellants leased out the vacuum insulated storage tanks to the customers - Assessee paid VAT on the lease/rent received by them - Held that:- Possession has been transferred and one of ......

    2014 (10) TMI 565 - CESTAT AHMEDABAD

    M/s Sanjayraj Hotels & Resorts Pvt Ltd Versus CCE&ST., Rajkot

    Condonation of delay - Inordinate delay of 175 days - Held that:- There is no dispute as to the fact that the appellant made Sanjayraj Hotels & Resorts has received the impugned order in August 2013. We also find that the entire explanation given by ......

    2014 (10) TMI 564 - CESTAT BANGALORE

    BAL PHARMA LTD. Versus COMMR. OF C. EX., CUS. & ST., BANGALORE-I

    CENVAT Credit - Credit availed on various services - Held that:- In respect of exports, the place of removal is port and therefore the services cannot be said to have been obtained after the removal of the goods. Moreover it is also not correct to sa ......

    2014 (10) TMI 563 - CESTAT NEW DELHI

    COMMISSIONER OF SERVICE TAX, DELHI Versus AP. ENGINEERS

    Denial of refund claim - Unjust enrichment - whether the refund granted to the respondents would result in unjust enrichment or not - Held that:- The fact that the contract with the customer was inclusive of all the taxes and any change in the tax am ......

    2014 (10) TMI 562 - CESTAT BANGALORE

    PRIDE UTTAM METAL APPLIANCES INC Versus COMMR. OF C. EX. & ST., BANGALORE-III

    Cenvat credit of Service Tax paid - Receipt of payment for sales promotion activity - overriding commission to be treated as expenditure incurred after the removal of the goods from the factory - Held that:- LPG stoves manufactured by the appellant a ......

    2014 (10) TMI 525 - CESTAT MUMBAI

    COMMISSIONER OF CENTRAL EXCISE, PUNE-III Versus M/s AKRUTI PROJECTS

    Commercial or Industrial Construction Service - main contractor has paid Service Tax on the transaction - Whether the sub-contractor of a main contractor is liable to discharge the service tax liability on the services provided by him on the same tr ......

    2014 (10) TMI 524 - CESTAT MUMBAI (LB)

    SUNIL HI-TECH ENGINEERS LTD Versus COMMISSIONER OF CENTRAL EXCISE, NAGPUR

    Whether the sub-contractor of a main contractor is liable to discharge the service tax liability on the services provided by him - Applicability of old circulars - Denial of the benefit of exemption under Notification No. 12/2003-ST - Abatement of 67 ......

    2014 (10) TMI 523 - CESTAT MUMBAI

    UPS JETAIR EXPRESS PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI II

    Waiver of pre-deposit of service tax - Various services provided by applicant - import of courier services - Held that:- For Courier received in India, the remuneration towards service rendered received in India and they are paying the service tax on ......

    2014 (10) TMI 522 - CESTAT MUMBAI

    AB CORP LTD Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II

    Waiver of pre-deposit - Business Auxiliary Service - applicant agreed to promote, endorse NKID products through artist - Held that:- product in question are not goods as per section 2(7) of the Sale of Goods Act, 1930. Therefore, the levy of servic ......

    2014 (10) TMI 521 - CESTAT MUMBAI

    YARDSTICK TECHNOLOGIES PVT LTD Versus COMMISSIONER OF SERVICE TAX, MUMBAI-II

    Waiver of pre deposit - providing smart card based driving licence and paper based learning licence on behalf of Government of Maharashtra - Business Auxiliary Service/Business Support Service - Held that:- As issuance of the driving licence by the ......

    2014 (10) TMI 520 - CESTAT NEW DELHI

    M/s. AB. Hotels Ltd. Versus CCE, New Delhi

    Mandap Keeper service - benefit of abatement of 40% in terms of notification no.12/2001-ST dated 20.12.2001 - Held that:- As such the finding of the appellate authority that abatement was available only till 31.3.2004 is factually incorrect. Further, ......

    2014 (10) TMI 519 - CESTAT AHMEDABAD

    M/s. Rishi Kiran Logistics Pvt. Limited Versus Commissioner of Central Excise & ST., Rajkot

    Availment of CENVAT Credit - common services - payment of an amount @ 10% / 5% on the electricity sold by the appellant from their electricity generated in Tamil Nadu as per Rule 6 of the Cenvat Credit Rules, 2004 - Held that:- During the course of t ......

    2014 (10) TMI 518 - CESTAT NEW DELHI

    SHREE BALAJI TENT HOUSE Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR

    Waiver of pre deposit - Pandal or Shamiana Contractor servic - activity such as provision of furniture, barricades, matting and white side wall - Held that:- On a prima facie analysis, in view of Section 65(77a), Pandal or Shamiana is defined to mean ......

    2014 (10) TMI 517 - CESTAT CHENNAI

    SREE INFRA TECH Versus COMMR. OF C. EX., TIRUCHIRAPALLI

    Demand of interest on the amount of service tax paid wrongly which was found as not payable - Held that:- When the demand for main amount itself is not sustainable, demand for interest cannot be sustained for the reason that appellant had paid amount ......

    2014 (10) TMI 516 - CESTAT BANGALORE

    MERSEN INDIA PVT. LTD. Versus COMMR. OF C. EX., CUS. & ST., BANGALORE-I

    CENVAT Credit - input services - Credit on Rent a cab service - Credit on GTA service - Held that:- service was availed for providing cabs to the customers who are required to come and inspect the goods as regards the quality and specification befor ......

   
 
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