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Service Tax Case Laws

 

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Showing 1 to 15 of 11016 Records

    2014 (10) TMI 31 - CESTAT MUMBAI

    COMMISSIONER OF SERVICE TAX, RAIGAD Versus DUJODWALA PRODUCTS LTD

    Cenvat credit - Goods Transport Agency Services - Reverse Charge mechanism - Held that:- even though the person is not providing service but is paying service tax as per law on reverse charge basis, by the fiction of law the service on which he is di ......

    2014 (10) TMI 30 - CESTAT MUMBAI

    SUNRAJ CONSTRUCTION Versus COMMISSIONER OF CENTRAL EXCISE, NAGPUR

    Works contract service - Construction of complex - Held that:- Sufficient material is on record to show that the appellant had paid the service tax out of its own pocket in respect of exempted service and the appellant has not passed on the burden of ......

    2014 (10) TMI 29 - CESTAT NEW DELHI

    PUNJAB NATIONAL BANK Versus COMMISSIONER OF CENTRAL EXCISE, MEERUT-I

    CENVAT Credit - Whether appellant as Zonal Audit Office of PNB could take Cenvat credit on the basis of invoices issued in their name and distribute the same to the branches as input service distributor - Held that:- there is no dispute that the serv ......

    2014 (10) TMI 28 - CESTAT NEW DELHI

    RALSON CARBON BLACK LTD. Versus COMMR. OF C. EX., CHANDIGARH-I

    Imposition of penalty - Whether the penalty of ₹ 6,67,226/- imposed on the appellant under Section 76 for failure to pay the Service Tax by the due date can be waived under Section 80 of the Finance Act, 1994 - Held that:- Section 80 provides t ......

    2014 (10) TMI 27 - CESTAT AHMEDABAD

    AJITESH KAMLESH ARGAL Versus COMMR. OF C. EX., VADODARA-I

    Waiver of pre deposit - appellant has rendered Business Auxiliary Services by agreeing to play for Kings XI Punjab, under a contract with Indian Premier League (IPL) - Appellant did not play any single match - Classification of service - Brand promot ......

    2014 (10) TMI 26 - CESTAT MUMBAI

    GHATGE PATIL INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., PUNE-II

    Consulting engineering service - Penalty u/s 78 - Held that:- As per the Section 65(31) of the Finance Act, 1994 “Consulting Engineer” means “any professionally qualified engineer or an engineering firm who either directly or indirectly, renders any ......

    2014 (10) TMI 25 - CESTAT NEW DELHI

    KHANDELWAL CONSTRUCTION CO. Versus COMMISSIONER (APPEALS), JAIPUR

    Condonation of delay - Inordinate delay of 290 days - Held that:- appellants have expressed all the misfortunes met by them during the intervening period of receipt of impugned order and filing of appeal thereagainst. As regards, the first reason tha ......

    2014 (9) TMI 882 - CESTAT MUMBAI

    APL (INDIA) PVT LTD Versus COMMISSIONER OF SERVICE TAX, MUMBAI

    Valuation - inclusion of reimbursement of expenses - whether the ocean freight, currency adjustment charges, bunkering charges, advance manifest charges collected by the appellant on behalf of the shipping lines can be subjected to levy of service t ......

    2014 (9) TMI 881 - CESTAT MUMBAI

    APM TERMINALS (I) P LTD. Versus COMMISSIONER OF CENTRAL EXCISE, RAIGAD

    Inclusion of cost of material used during the provision of services - Repair and maintenance service - whether the cost of goods supplied while rendering a service can be subjected to levy of service tax - Held that:- issue has been settled by the la ......

    2014 (9) TMI 880 - CESTAT NEW DELHI

    M/s ILFS Clusters Development Initiative Ltd. Versus CCE & ST, Noida

    Discrepancy in ST-3 returns and balance sheet - Manpower Supply Service - payment made in foreign exchange to the foreign service providers - International Financial Corporation is not notified as international agency to which rendering of service is ......

    2014 (9) TMI 879 - KARNATAKA HIGH COURT

    ALP Consulting Ltd. Versus Assistant Commissioner of Service Tax

    Service Tax Voluntary Compliance Encouragement Scheme - Person who may make declaration of tax dues - Assessee filed declaration under Service Tax Voluntary Compliance Encouragement Scheme - Department rejected said declaration on ground that for per ......

    2014 (9) TMI 878 - CESTAT MUMBAI

    MAERSK INDIA PVT. LTD. Versus COMMISSIONER OF SERVICE TAX, MUMBAI

    Export of services - Receipt of commission in convertible foreign exchange from their principal - Revenue was of the view that since the dividends have been repatriated and since dividends arise out of the appellant company’s activities including exp ......

    2014 (9) TMI 877 - CESTAT CHENNAI

    SUNDARAM BRAKE LININGS Versus COMMISSIONER OF C. EX., CHENNAI-II

    Benefit of Cenvat credit scheme - Insurance service - Held that:- first part of the definition reads that “input service” means any service used by the manufacturer whether directly or indirectly, in or in relation to the manufacture of the final pro ......

    2014 (9) TMI 876 - CESTAT MUMBAI

    STATE BANK OF INDIA Versus COMMISSIONER OF SERVICE TAX, MUMBAI-I

    Interest on delayed payment of refund claim - Held that:- appellant filed the refund claim for the service tax paid in excess. This fact is not in dispute. Therefore, as per the provisions of Section 11B of the Central Excise Act, 1944 they are entit ......

    2014 (9) TMI 875 - CESTAT MUMBAI

    NOVACARE DRUG SPECIALITIES PVT. LTD. Versus COMMR. OF C. EX., MUMBAI-II

    Clearing and forwarding agent service - Activity to receive the products manufactured/purchased or otherwise acquired by the Cipal at their premises and to store and dispatch the same in such lots and in such manner and to such parties as may be dire ......

   
 
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