2013 (5) TMI 512 - CESTAT NEW DELHI
Devi Chand Versus Commissioner of C. Ex. Lucknow
Cross-objections filed before Commissioner (Appeals) against service tax demand - whether be treated as an appeal filled? - Held that:- Favour in the argument of DR that assessee has not been able to show any provision of law indicating that cross-ob ......
2013 (5) TMI 506 - CESTAT AHMEDABAD
CCE Vapi Versus M/s. Alok Industries Ltd.
Services received from overseas commission agents - import of service - business auxiliary service - held that:- it was held that levy of service tax on a person who is resident in India and who receives services from service provider abroad who doe ......
2013 (5) TMI 505 - RAJASTHAN HIGH COURT
SARYU KAMAL BUILDERS Versus ASTT. /DY. COMMR. SERVICE TAX DIVISION, JAIPUR
Recovery of service tax while appeal is pending before tribunal - recovery notice published in Daily News Paper ‘Dainik Bhaskar’ dated 28-1-2012 - held that:- it is clear that it is only a general notice issued to all parties/service providers to d ......
2013 (5) TMI 504 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), CHENNAI
IN RE : SUNDARAM CLAYTON LIMITED
Refund of service tax paid on Courier agency service used for export of goods - export of documents and samples - held that:- the transportation of documents and samples by courier service are admitted as taxable service to claim refund but the cond ......
2013 (5) TMI 503 - CESTAT AHMEDABAD
M/s. Atwal & Associates Versus CCE Bhavnagar
First appellate authority rejected the appeal for non-compliance with the pre-deposit of 25% of the amount of service tax confirmed by the adjudicating authority. - held that:- the appellant may be covered under the services which has been classified ......
2013 (5) TMI 479 - CESTAT BANGALORE
BUHLER INDIA PVT. LTD. Versus COMMISSIONER OF SERVICE TAX, BANGALORE
Stay - Business Auxiliary Service’ (BAS) - export - exemption Notification No. 21/2003-S.T., dated 20-11-2003 - service recipient is located abroad with no office in India. - held that:- It is not in dispute that the appellant was rendering ‘Busine ......
2013 (5) TMI 478 - ALLAHABAD HIGH COURT
M/S Anil Kumar & Company Versus Union of India & Others
Levy of service tax - Electrification work of underground cabling, lightning work, external electrification, shifting work and electrification of roads - constructions of 11 KV sub stations and external electrification work. - agreement with Ghaziaba ......
2013 (5) TMI 477 - KERALA HIGH COURT
BEENA PRADEEP Versus GOVERNMENT OF INDIA
Levy of service tax on packaging activity - palletizing of cargo for export - Section 65(76b) - classification - held that:- It is common knowledge that small consignments of goods to same destination are packed in groups and loaded in containers to ......
2013 (5) TMI 453 - CESTAT AHMEDABAD
M/s. Welspun Gujarat Stahl Rohern Limited Versus Commissioner of Central Excise, Rajkot
Import of IPR - Duty of customs or service tax - Import of imported drawings and designs along with the plant and machinery and capital goods. - held that:- It is not in dispute that the appellant has paid the entire amount of service tax liability ......
2013 (5) TMI 452 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), CHENNAI
IN RE : SUKHVARSHA MANAGEMENT SERVICES PVT. LTD.
Recruitment and supply of personnel - valuation u/s 67 - inclusion of reimbursement of salary and other contributions - held that:- There is no dispute that the amount received from the clients i.e. M/s. Hutch and M/s. Zenta was reimbursable amount ......
2013 (5) TMI 451 - CESTAT BANGALORE
M/s. Interplex Electronics India Pvt. Ltd. Versus The Commissioner of Service Tax, Bangalore
Benefit of Notification No.8/2005 denied - as per department appellant should have discharged service tax on the electroplating cost including the cost of electroplating materials used by the appellant - whether electroplating of electrical contacts ......
2013 (5) TMI 450 - DELHI HIGH COURT
Commissioner of Service Tax Versus Ratan Singh Builders Pvt. Ltd.
Appropriate rate of tax - Works Contract Service - whether the applicable rate of service tax would be rate in force at the time of realisation of the consideration or would it be the rate of tax which was in force at the time of the rendition of th ......
2013 (5) TMI 426 - CESTAT NEW DELHI
M/s. Kala Digital Colour Lab Versus CCE, Jaipur
Service tax - Suppression/mis-statement - Held that: - Tribunal in the case of same appellants vide its Final Order No. ST/A/634/2012-Cus dated 1.10.2012 has held that where the decision of the Tribunal prior to the Larger Bench declaration of law we ......
2013 (5) TMI 425 - CESTAT NEW DELHI
M/s. Anant Associates Pvt. Ltd. Versus CST, Delhi
Imposition of penalty - u/s 77 & 78 - Department states that deposit of Rs. 58,656/- said deposit was towards 25% of penalty u/s 78 and Rs. 10,000/- u/s 77 of the Act. Held that:- Subject to verification of deposit particulars stay application is all ......
2013 (5) TMI 424 - CESTAT NEW DELHI
M/s. Starcom Resources India P. Ltd. Versus CCE, Ghaziabad
Refund claim in terms of notification no. 17/2009-ST dated 07.07.2009 denied - as per the dept. period of refund pertains to 08/2011 to 10.2011 whereas the Shipping Bill submitted by the appellant was dated 22.07.2011. Therefore the export document d ......