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Cross-objections filed before Commissioner (Appeals) against service tax demand - whether be treated as an appeal filled? - Held No - Tri Exemption under Notification No.6/2002 to the goods manufactured at site of the construction for use in the construction work at such site and the goods supplied for use by the Railways, cannot be denied. - Tri Maintainability of settlement application – Despite the assessee informing the Commissioner, that it had paid the filing fee and would file the settlement application within a week, the Commissioner proceeded to pass an order in utter haste. - HC Recovery of service tax while appeal is pending before tribunal - recovery notice published in Daily News Paper ‘Dainik Bhaskar’ dated 28-1-2012 - writ petition dismissed. - HC First appellate authority rejected the appeal for non-compliance with the pre-deposit of 25% - the appellant is directed to deposit 25% of the service tax liability confirmed by the adjudicating authority. - Tri If the goods were not intercepted, the same would have been cleared without claiming the ownership as the actual owner of the goods viz. digital cameras and wrist watches. Therefore, the goods are liable for confiscation - Tri TDS u/s 194C(2) - payments made to the labourers through the Sardars/Munshis - the provision of section 194C do not apply to the payments/expenditures incurred by the assessee. - Tri Undisclosed profit from unaccounted sales - CIT(A) was fair and reasonable while applying the G.P. Rate at 20% on the undisclosed sales. - Tri Addition u/s 68 - no person will gift 50% of his capital to a person with whom he has no relationship, blood relation or friendship. - onus is on the assessee to prove genuineness - Tri Retraction of statement - nothing has been brought on record by the assessee to substantiate its stand as to how it was prevented in making retraction immediately after survey & the retraction was made after a gap of almost 5 months. - Tri Reopening of assessment - Any inference not backed by material would only be a conjecture or surmise. Thus no merit in the Revenue's case qua denial of claim u/s.10A on account of contravention of section 10A(2)(iii) - Tri Roads, flyovers, bridges etc. constructed and owned by the assessee and utilized in its business of providing infrastructure would constitute plant and would be entitled to depreciation. - Tri Arbitration procedures - right to appointment of Arbitrator - the respondent had forfeited its right to appoint the arbitrator after the expiry of statutory period. - HC Cenvat Credit - Supply to SEZ - Amendment to rule 6 - whether retrospective or prospective - the amendment is clarificatory in nature - held as retrospective - HC Rebate claims under Rule 18 - Export - original and duplicate copies of the ARE-1 forms were lost by their CHA and the Petitioner had lodged an FIR - all other conditions met - rebate allowed - HC Levy of service tax - The petitioner has adopted a non-cooperative attitude and collected mob on the spot and sensitized them of the requirement of law and threatened the officers, while the search continued. - against the assessee. - HC Levy of service tax on packaging activity - palletizing of cargo for export - the packing done by the appellant forming part of “cargo handling service” is not the type of packing referred to in sub-section (76b). - HC Additions u/s 68 - AO could not shift the burden back onto the Assessee Company without producing any tangible material to doubt the veracity of the documents furnished by the assessee. - HC    Left Stop Right
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Service Tax
Showing 1 to 15 of 8035 Records

    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 ......

   
 
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