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Service Tax Case Laws

 

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Showing 1 to 15 of 11310 Records

    2014 (11) TMI 834 - CESTAT MUMBAI

    COMMISSIONER OF CENTRAL EXCISE, AURANGABAD Versus SATISH NAGARE

    Business Auxiliary Service - Penalty u/s 76 & 78 - Held that:- Equal amount of penalty under Section 78 of the Finance Act has been imposed and the learned Commissioner (Appeals) has dropped the penalty under Section 76 on the ground that once penalt ......

    2014 (11) TMI 833 - CESTAT CHENNAI

    General Manager (BSNL Cellular Mobile Services) Versus Commissioner of C. Ex & Service Tax, Trichy

    Waiver of predeposit of service tax - Telecom service - Held that:- The adjudicating authority has demanded service tax on BSNL Cellular Division on the Inter-connect usage charges for BSNL Landline Division. BSNL is a PSU entity who has taken separa ......

    2014 (11) TMI 832 - CESTAT CHENNAI

    Surin Automotive Pvt. Ltd. Versus Commissioner of Central Excise(ST) Chennai

    Waiver of predeposit of tax - levy of service tax on bill discounting charges in the course of purchase and sales - Banking and Other Financial Services - Held that:- Prima facie, we are unable to accept the contention of the Commissioner (Appeals). ......

    2014 (11) TMI 831 - CESTAT MUMBAI

    M/s ZODIAC CLOTHING CO LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-I

    Denial of refund claim - scope of input services - validity of question raised in the show cause notice - reverse charge mechanism - The appellant states that the very show-cause notice is bad and illegal in terms of the directions of the Ministry of ......

    2014 (11) TMI 830 - CESTAT MUMBAI

    PROMPT PERSONNEL CONSULTANCY SERVICES PVT LTD Versus COMMISSIONER OF SERVICE TAX-II, MUMBAI

    Waiver of pre-deposit of service tax - Manpower Recruitment or Supply Agency service - Held that:- applicant informed the Revenue vide letter which was received on 19.9.2006 explaining their activity after obtaining legal opinion and this letter was ......

    2014 (11) TMI 829 - CESTAT MUMBAI

    TRIVENI COAL TRANSPORT PVT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NAGPUR

    Cargo handling service - Held that:- appellants have undertaken the activity under the work order which is for hiring of tipper for loading of coal from mines to B.G. Siding at Saoner and also hiring of loaders for loading of coal into tippers and th ......

    2014 (11) TMI 795 - CESTAT NEW DELHI

    Mott Mac Donald Pvt. Ltd. Versus Commissioner of Service Tax Noida

    Waiver of pre deposit - CENVAT Credit - consulting engineer service - Credit taken on strength of debit notes - Held that:- debit notes are serially numbered and clearly show the amount of service tax paid thereunder along with other details like des ......

    2014 (11) TMI 794 - CESTAT MUMBAI

    RAYMOND LTD Versus COMMISSIONER OF SERVICE TAX - II, MUMBAI

    Levy of tax on commission retained by other person - Reverse charge mechanism - Assessee handed over bills for collection of the export proceeds to Standard Chartered Bank - Standard Chartered Bank undertook collection of the export proceeds through ......

    2014 (11) TMI 793 - CESTAT AHMEDABAD

    M/s Gaurav Contract Co. Versus CCE Rajkot

    CENVAT Credit - Availment of credit on tippers and dumpers - Trippers and dumpers not considered as inputs or capital goods - Exemption under Notification No.25/2010-CE(NT) - Retrospective effect of amendment done in Notification - Held that:- The sa ......

    2014 (11) TMI 792 - CESTAT CHENNAI

    M/s. Krishna Constructions Versus CST, Chennai

    Waiver of pre deposit - Commercial and Industrial Complex Service - applicants had not placed any evidence in support of their stand that construction of residential dwelling single units would not come under the purview of construction of residentia ......

    2014 (11) TMI 791 - CESTAT NEW DELHI

    M/s KEHEMS ENGG PVT LIMITED Versus COMMISSIONER OF CENTRAL EXCISE, INDORE

    Erection, commissioning and installation service - works contract service - whether composite works contracts are susceptible to levy and demand of service tax prior to 01.06.2007 under existing taxable services such as commercial or industrial const ......

    2014 (11) TMI 790 - CESTAT BANGALORE

    M/s Formula Motors Versus Commissioner of Central Excise and Service Tax, Mysore

    Waiver of pre deposit - Authorized Service Station service - Held that:- Appellant’s service station is recognized because they used brand name of ‘Maruti’ and owners of vehicles manufactured by Maruti come to the appellant’s premises for obtaining s ......

    2014 (11) TMI 789 - CESTAT BANGALORE

    East Coast Engineering Company Versus Commissioner of Customs, Central Excise and Service Tax, Guntur

    Waiver of pre deposit - Survey and Map Making Service - Held that:- if an assessee makes a claim that the same service and the same transaction has already suffered the tax, levy of tax for the second time on the same transaction without even verifyi ......

    2014 (11) TMI 788 - CESTAT CHENNAI

    M/s. Coromandel Infotech India Ltd. Versus Commissioner of Service Tax, Chennai

    Waiver of pre deposit - Manpower Recruitment and Supply Agency Service - Held that:- issue is covered by the decision of the Tribunal in the case of Future Focus Infotech Vs. CCE - [2010 (3) TMI 190 - CESTAT, CHENNAI]. On the other hand, the learned ......

    2014 (11) TMI 757 - CESTAT BANGALORE

    M/s. SWARNA TOLLWAY PVT. LTD. Versus COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX GUNTUR

    Business Auxiliary Services - collection of toll charges on behalf of CIDBI or not - Held that:- The appellants relied on the various provisions of Memorandum of Agreement, Tripartite Assignment Agreement, and also adduced additional evidence in the ......

   
 
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