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Service Tax Case Laws

 

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Showing 1 to 15 of 11288 Records

    2014 (11) TMI 714 - CESTAT MUMBAI

    COMMISSIONER OF SERVICE TAX, MUMBAI Versus SVS MARINE SERVICES PVT LTD

    Manpower Recruitment or Supply Agencys services - Penalty u/s 76 & 78 - Held that:- Period in dispute is initial period when the service tax was imposed on Manpower Recruitment or Supply Agencys Services and when the Revenue pointed out the same de ......

    2014 (11) TMI 713 - CESTAT CHENNAI

    M/s. Gopalaswamy & Company Versus Commissioner of Central Excise, Salem

    Management, maintenance or repair service - business of retreading of old and used tyres - Held that:- there is a demand of tax on the material portion alone. It is seen from the said adjudication order that the appellants contended that they are pay ......

    2014 (11) TMI 712 - CESTAT MUMBAI

    CENTRAL WAREHOUSING CORPORATION Versus COMMISSIONER OF SERVICE TAX, RAIGAD

    Reversal of CENVAT Credit - Non maintenance of separate accounts - benefit of Notification 1/2006-ST dated 01/03/2006 - Penalty u/s 76, 77 & 78 - Held that:- From the records it is seen that the appellant has been filing the details of the reversals ......

    2014 (11) TMI 711 - CESTAT CHENNAI

    M/s. Karur Vysya Bank Ltd. CCE & ST, Trichy

    Waiver of pre deposit - CENVAT Credit - Banking and other Financial Services - denial of credit on the basis of e-statement of NPCI - the availment of credit on the basis of photocopy of invoices - Held that:- demand of tax was proposed in the show ......

    2014 (11) TMI 710 - CESTAT MUMBAI

    AKSHAY ENGINEERS Versus COMMISSIONER OF CENTRAL EXCISE, NASHIK

    Waiver of pre deposit - Survey and map making services - consulting engineers service - Held that:- The activity undertaken by the appellant, as can be seen from the work orders, is soil investigation, traffic survey and pavement design. These activ ......

    2014 (11) TMI 709 - CESTAT BANGALORE

    M/s. Oracle India Pvt. Ltd. Versus Commissioner of Service Tax Bangalore

    Franchisee service - Whether it can be said that appellants have been granted representational right to the franchisor or not - Held that:- If prior to 16.05.2008, the service was correctly classifiable under franchise service and broader category wa ......

    2014 (11) TMI 696 - CESTAT BANGALORE

    M/s Laxai Avanti Life Sciences Pvt. Ltd. Versus Commissioner of Customs, Central Excise and Service Tax HYDERABAD-IV

    Waiver of pre deposit - Export of services or not - Technical Testing and Analysis Services - Proof of export - submissions made by learned counsel that they did not file Shipping Bills while sending samples is relevant and therefore, they could not ......

    2014 (11) TMI 674 - CESTAT BANGALORE

    M/s Vodafone Essar South Ltd. Versus Commissioner of Service Tax, BANGALORE

    Denial of CENVAT Credit - International roaming service - whether a mere taken of CENVAT credit facilities without actually using it, would carry interest as well as penalty - Held that:- Rule 14 of the Cenvat Credit Rules has been subsequently amend ......

    2014 (11) TMI 673 - CESTAT BANGALORE

    Jyothy Laboratories Versus Commissioner of Central Excise Puducherry

    Waiver of service tax, interest and penalty - ineligible cenvat credit - advertisement service and broadcasting services - Held that:- Appellant has availed input service credit on broadcasting services for advertising their products in the media thr ......

    2014 (11) TMI 664 - CESTAT MUMBAI

    M/s VODAFONE (I) LTD Versus COMMISSIONER OF SERVICE TAX, MUMBAI-I

    Delay in sanctioning of refund - Numerous reasons for non sanction of refund - Held that:- sanctioning authority is only gaining time to sanction the refund claim - Commissioner of the Service Tax, Pune in other proceedings against the applicant on t ......

    2014 (11) TMI 659 - CESTAT MUMBAI

    M/s INDIAN OIL CORPORATION LTD Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI - II

    CENVAT Credit - input services - Advertisement and broadcasting agency service - assessee born the incidence of service tax or not - Held that:- Broadcasting of advertisement has been done on behalf of the appellant and the bills have also been raise ......

    2014 (11) TMI 658 - CESTAT BANGALORE

    Hewlett Packard India Sales Pvt. Ltd. Versus Commissioner of Central Excise, Customs and Service Tax - BANGALORE-LTU

    Waiver of pre deposit - Classification of service - Business Support service or Commercial training and coaching service - retention of amount out of the examination fee paid by the students - Held that:- In the case of commercial training or coachin ......

    2014 (11) TMI 657 - CESTAT BANGALORE

    M/s Vodafone Essar South Ltd. Versus Commissioner of Service Tax, Bangalore

    CENVAT Credit - Imposition of interest on unutilized credit - Rule 14 - whether a mere taken of CENVAT credit facilities without actually using it, would carry interest as well as penalty - Held that:- Following decision of Strategic Engineering (P) ......

    2014 (11) TMI 631 - CESTAT BANGALORE

    Shivanssh Infrastructure Development Pvt Ltd. Versus Commissioner of Central Excise, Customs and Service Tax HYDERABAD-I

    Waiver of pre deposit - eligibility of credit taken on various services - classification of service has not been mentioned in the invoice/bill - Held that:- Even though this is not an essential requirement, to decide the nexus and the eligibility, th ......

    2014 (11) TMI 630 - CESTAT NEW DELHI

    DIPKA COAL CARRIERS PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, RAIPUR

    Condonation of delay - Non receipt of SCN - Revenue filed Misc. application for modification of an order where tribunal had condoned the delay of four years and nine months in filing appeal - Held that:- there is no evidence that the order sent by sp ......

   
 
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