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Service Tax Case Laws

 

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Showing 1 to 15 of 11185 Records

    2014 (11) TMI 42 - CESTAT MUMBAI

    ANAND TYRE RETREADING SERVICES Versus COMMISSIONER OF CENTRAL EXCISE, NASHIK

    Penalty u/s 77 & 78 - maintenance or repair service - Held that:- Appellants are only challenging the penalties under Sections 77 and 78 of the Finance Act and the issue involved is in respect of interpretation of law and there were conflicting views ......

    2014 (11) TMI 41 - CESTAT KOLKATA

    M/s. N. Kumar & Co. and M/s. Tata Steel Ltd. Versus Commr. of Central Excise & Service Tax Jamshedpur

    Waiver of penalty - GTA services - reverse charge mechanism - Cargo Handling services - Held that:- Applicant has paid approximately 50% of the service tax demand and the issue of levy of service tax on transportation of raw materials along with othe ......

    2014 (11) TMI 40 - CESTAT BANGALORE

    Pearlite Liners Pvt. Ltd. Versus Commissioner of Central Excise, Customs and Service Tax MYSORE

    CENVAT Credit - Extended period of limitation - Malafide intention - Suppression of facts - Held that:- The assessee company was in continuous correspondence with the Superintendent of Central Excise - Facts of the case would clearly show that there ......

    2014 (11) TMI 39 - CESTAT MUMBAI

    COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, AURANGABAD Versus NARSINHA SSK LTD

    Classification - assessee leased out their sugar factory - Business Support Service or renting of immovable property - Held that:- Respondent leased out their sugar factory to M/s Purna SSK Ltd. The case of the Revenue is that as the factory is lease ......

    2014 (11) TMI 38 - CESTAT NEW DELHI

    ATR CONSTRUCTIONS PVT. LTD. Versus COMMISSIONER OF C. EX., GHAZIABAD

    Denial of Abatement Notification No. 1/2006-S.T., dated 1-3-2006 - inclusion of value of free supply - Held that:- while the value of goods transferred or deemed to have been transferred during the course of execution of composite works contract invo ......

    2014 (11) TMI 37 - CESTAT BANGALORE

    GVS PROJECTS PVT. LTD. Versus COMMR. OF C. EX., CUS. & ST., HYDERABAD-I

    Activity of construction of sub-stations and re-conductering works and sub-contract work undertaken for APEPDCL - Exemption under Notification No. 45/2010, dated 20-7-2010 - Erection, Commissioning and Installation Service and Works Contract Service ......

    2014 (11) TMI 36 - CESTAT BANGALORE

    STERLING TRANSFORMERS Versus COMMR. OF C. EX., CUS. & ST., TIRUPATI

    Activities in relation to transmission and distribution of electricity - activity of preparation of spot bills on hand held computers by taking the meter readings of electricity consumption, distributing the bills, verifying whether there is any tamp ......

    2014 (11) TMI 35 - CESTAT BANGALORE

    WALTAIR CLUB Versus COMMR. OF C. EX., CUS. & ST., HYDERABAD-I

    Waiver of pre deposit - Club Association Service - Held that:- prima facie, the demand of service tax on penal interest is not sustainable. Having regard to the total amount payable on other aspects, we consider that the amount deposited by the appel ......

    2014 (10) TMI 817 - UTTARAKHAND HIGH COURT

    Commissioner, Customs And Central Excise, Meerut-I Versus M/s. RS. Travels

    Rent a cab scheme - principle of estoppel in law against a party - appellant has admitted the liability whereas high court has decided that the activity is not taxable in Commissioner, Customs & Central Excise Versus Sachin Malhotra, Raj Kumar Taneja ......

    2014 (10) TMI 816 - UTTARAKHAND HIGH COURT

    Commissioner, Customs & Central Excise Versus Sachin Malhotra, Raj Kumar Taneja, M/s. Shiva Travels

    Rent a cab scheme - whether the person engaged in the business of renting cabs, irrespective of the number of vehicles held by him (even if he does not own and has instead rented even a single cab) is not covered under the definition of Rent-a-Cab op ......

    2014 (10) TMI 815 - CESTAT CHENNAI

    M/s. Visshu Constructions Versus Commissioner of Central Excise, Salem

    Waiver of pre-deposit of service tax - Commercial and Industrial Construction - exemption Notification No.1/2006-ST, dated 01.03.2006 - Held that:- Prima facie, we find that the applicant availed the benefit of exemption Notification knowing fully w ......

    2014 (10) TMI 814 - CESTAT BANGALORE

    TATA HITACHI CONSTRUCTION MACHINERY CO. LTD. Versus CST., BANGALORE

    Waiver of pre deposit - valuation - Repair and maintenance service - inclusion of value of spares/parts required for repair and maintenance - Held that:- value of spares and materials used was mentioned in the main part as a summary and there was an ......

    2014 (10) TMI 813 - CESTAT MUMBAI

    COMMISSIONER OF CENTRAL EXCISE, NAGPUR Versus ADCC INFOCAD PVT. LTD.

    Classification of service - Scientific or technical consulting services or survey and map-making service - Held that:- Revenue wants to classify the service under ‘scientific and technical consultancy service’. As per the provisions of the Finance Ac ......

    2014 (10) TMI 812 - CESTAT MUMBAI

    JAIKA MOTORS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NAGPUR

    Business auxiliary service - Appellant are dealer of motor vehicles - Appellant provide table space to bank to promote their business - Held that:- Revenue had not produced any evidence by way of agreement or any guidelines from the Bank or financial ......

    2014 (10) TMI 811 - CESTAT NEW DELHI

    NV METALLICS PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX

    Non complaince of pre deposit order - Held that:- When the matter was called, none appeared from the appellant side. However, a letter dt.2.6.2014 has been received from the appellant wherein he has requested that due to bad financial condition, the ......

   
 
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