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Export goods from other manufacturer Service tax applicability on Directors remuneration Payment Made in Wrong Code TDS Payment done 94C instead of 94J Service tax on transport of coal to bio power plant court fee for filing appeal before Commssioner (Appeals) Re: Labour of supply works Service Tax on Services provided in J & K state interest rate on vat tax paid by late Revision/amendment in Shipping Bill

Service Tax Case Laws


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Showing 1 to 15 of 10094 Records

    2014 (4) TMI 542 - CESTAT NEW DELHI

    M/s. Bain & Company India Pvt. Ltd. Versus CST  Delhi

    Demand of service tax - Management Consultancy and Business Auxiliary Services - Held that:- The major component of the service tax demand in these appeals is under manpower supply service on the payments made by the appellant to their holding compan ......

    2014 (4) TMI 541 - CESTAT MUMBAI


    Rate of tax - revenue contended that consideration amounts were received when the rate of tax was increased from 5% to 8%, therefore, the respondents are liable to pay 8% and not 5%. - Held that:- Following decision of Vistar Construction Pvt. Ltd. [ ......

    2014 (4) TMI 540 - CESTAT NEW DELHI

    CCE.  Bhopal Versus Rohit Surfactants Pvt. Ltd.

    Cenvat Credit - GTA Service - Held that:- so long as the service tax payment by the service provider has not changed and no part of the service tax paid by him has been refunded to him, the Cenvat Credit on the basis of the invoices issued by the ser ......

    2014 (4) TMI 539 - CESTAT NEW DELHI

    Commissioner Central Excise  Delhi-II Versus Orient Craft Limited

    Rejection of refund claim - Bar of limitation - Commissioner (Appeals) allowed refund claim - Held that:- in terms of Clause (e) of para 2 of the Notification No.17/09-ST dt.07.07.09 a manufacturer exporter registered with Central Excise or an export ......

    2014 (4) TMI 507 - BOMBAY HIGH COURT

    M/s Andrew Telecom (I) Pvt. Ltd. Versus Commissioner of Customs & Central Excise, Goa

    Denial of refund claim - Refund of service tax paid under the mistake of law - Appellants paid the service tax on the value of foreign agency commission which they realized - Refund claim filed on the basis of circular of February, 1999 issued by the ......

    2014 (4) TMI 505 - ALLAHABAD HIGH COURT

    Commissioner Customs, Central Excise & Service Tax Versus M/s. Monsanto Manufacturer Pvt. Ltd.

    Confirmation of demand by the tribunal on merit after concluding that extended period of limitation cannot be invoked - valuation - tribunal concluded that that since storage of goods in the cold storage was an essential part of the clearing and for ......

    2014 (4) TMI 491 - CESTAT BANGALORE

    M/s Elcon Infrastructure Versus Commissioner of Central Excise, Cus toms and Service Tax - BELGAUM

    Demand of service tax - Service of supply of tangible goods such as excavators, rollers, pavers etc. - Held that:- Commissioner selected five work orders and all of them give an impression that they are for supply of tangible goods. Further, we find ......

    2014 (4) TMI 490 - CESTAT AHMEDABAD


    GTA service recipient of services - payment of service tax by using cenvat credit Held that:- Following decision of CCE vs. Nahar Industrial Enterprises Limited [2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT] - respondents were well within the ......

    2014 (4) TMI 489 - CESTAT NEW DELHI

    M/s Alpine Modular Interiors (P) Ltd. Versus CST (Adjudication), New Delhi

    Demand of service tax - Business Auxiliary Service - Export - evaluation of market trends and identification of prospective customers in India for the overseas entity - Held that:- Following decision of M/s GAP International Sourcing (India) Pvt. Ltd ......

    2014 (4) TMI 488 - CESTAT MUMBAI


    Demand of Service tax - discrepancy in the figures in the balance sheet and service returns - Banking and financial service - Bar of limitation - Held that:- To invoke the extended period of limitation, the following ingredients are to be ascertained ......

    2014 (4) TMI 487 - CESTAT BANGALORE

    M/s Sri Lakshmi Narasimha Enterprises Versus Commissioner of Service Tax - BANGALORE-SERVICE TAX

    Demand of service tax - Work contract or site formation service - inclusion of the value of land - Held that:- one of the main grounds taken by learned counsel before the original adjudicating authority that the service rendered by the appellant is t ......

    2014 (4) TMI 447 - BOMBAY HIGH COURT

    Indian Hotels and Restaurant Association And Others Versus Union of India And Others

    Constitutional validity of levy of service tax on service provided or to be provided to any person by a restaurant having the facility of airconditioning in any part of the establishment - Sub clause (zzzzv) of clause (105) of Section 65 - power of s ......

    2014 (4) TMI 446 - PUNJAB & HARYANA HIGH COURT

    Commissioner of Central Excise Versus M/s BSNL (IUC), Ambala Cantt, Haryana

    Waiver of pre deposit - demand on account of wrongly availing the Cenvat Credit of Inter Usage connection (IUC) charges - Whether the discretion exercised by the Tribunal for complete waiver of pre-deposit is judicious - Held that:- Tribunal had reco ......

    2014 (4) TMI 445 - CESTAT AHMEDABAD

    M/s. Shreeji Shipping. Versus CCE. & ST. - Rajkot.

    Cargo Handling Agent / Port Service - scope of the term "authorized by the port" - reference to Gujarat Maritime Board (GMB) - principle of pari-materia statute - interpretation of law - non payment of service tax on lighterage and local transportat ......

    2014 (4) TMI 444 - CESTAT AHMEDABAD

    M/s Enbee Education Centre Pvt. Ltd. Versus CCE Vadodara

    Cenvat Credit - Restriction on utilizing the credit upto 20% - Rule 6(3) - Commercial training and coaching services - Exempted activities i.e. documents, applications etc -Held that:- if the provider of the output service avails CENVAT Credit of co ......

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