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Service Tax Case Laws

 

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Showing 1 to 15 of 10956 Records

    2014 (9) TMI 649 - CESTAT NEW DELHI

    CCE. & ST. Ludhiana Versus Ajay Kumar Gupta

    Levy of penalty for late deposit of service tax - simultaneous penalty u/s 76 and 78 - service tax was recovered from the customers - amount was deposited after initiation of inquiry proceedings - Held that:- Section 68 makes persons providing taxab ......

    2014 (9) TMI 648 - CESTAT BANGALORE

    Indian Hotels Company Ltd. Versus Commissioner of Service Tax Bangalore-service Tax

    Business support services (BSS) - customers used their business center in the hotel - Held that:- It is not known for what purpose the business center was used. In the absence of any knowledge as to what are the purposes for which the service was use ......

    2014 (9) TMI 647 - CESTAT MUMBAI

    GTL INFRASTRUCTURE LTD. Versus COMMISSIONER OF SERVICE TAX, MUMBAI

    CENVAT Credit - inputs and input services - availment of Cenvat Credit on parts of Towers, BTS Cabins etc. - output services being Passive Telecom Infrastructure - demand of interest on reversal of cenvat credit - Held that:- As per Rule 2 (k) (ii) ......

    2014 (9) TMI 646 - CESTAT NEW DELHI

    M/s LARSEN AND TOUBRO LTD. Versus COMMISSIONER OF SERVICE TAX, NEW DELHI

    Referring a matter to larger bench - Rectification of mistake - guidelines laid-down by the Constitution Bench of Supreme Court in Pradip Chandra Parija and Others vs. Pramod Chandra Patnaik and Others [2001 (12) TMI 71 - SUPREME Court] and various o ......

    2014 (9) TMI 645 - CESTAT NEW DELHI

    M/s Maruti Suzuki India Limited Versus CC, Delhi-III

    Benefit of credit of service tax - outdoor catering services - Held that:- admittedly outdoor catering services stand excluded from the definition of input services w.e.f. 01/04/11. The appellant had stopped availing the credit when such services wer ......

    2014 (9) TMI 644 - GOVERNMENT OF INDIA

    IN RE: STATE BANK OF INDIA

    Revision applicable before the Government of India - Levy of penalty u/s 77 for delayed submission of ST-3 return in violation of Section 70 - Held that:- Government observes that the issue involved in impugned case is of delayed submission of ST-3 r ......

    2014 (9) TMI 643 - DELHI HIGH COURT

    MGF DEVELOPMENT LTD. Versus COMMISSIONER OF SERVICE TAX, DELHI

    Restoration of appeal before CESTAT - tribunal directed to deposit entire tax demanded - At the stage of entertaining this appeal this Court had directed the appellant to deposit 50% of the demand without interest or penalty. It is not in dispute tha ......

    2014 (9) TMI 642 - Bombay High Court

    Commissioner Versus Mahindra & Mahindra Ltd.

    High Court has admitted the appeal on the substantial question of law (i) Whether the expenses incurred after sales service is an input service as defined in Rule 2(l) of the CENVAT Credit Rules, 2004? (ii) Whether the CESTAT was right in holding tha ......

    2014 (9) TMI 641 - Supreme Court of India

    COMMISSIONER OF CENTRAL EXCISE AHMED-III Versus Atwood Oceanics Pacific Ltd.

    Supreme Court admitted the appeal against the decision of tribunal [2012 (12) TMI 425 - CESTAT, AHMEDABAD] and [2014 (2) TMI 618 - CESTAT AHMEDABAD] involving the issues of Classification of taxable services u/s 65A - Supply of Tangible Goods servic ......

    2014 (9) TMI 640 - Supreme Court of India

    Commissioner Versus Larsen & Tourbo Ltd.

    Supreme Court has admitted an appeal against the decision of Tribunal [2006 (3) TMI 37 - CESTAT MUMBAI] - Tribunal had observed that Construction contract cannot be subject to service tax as consulting engineering service – Work contact cannot be viv ......

    2014 (9) TMI 599 - MADRAS HIGH COURT

    M/s. Kerala Roadways Pvt. Ltd. Versus The Customs, Excise and Service Tax Appellate Tribunal

    Valuation - Goods Transport Agency - inclusion of amount received towards hamaii charges and handling charges - Held that:- We are surprised and pained to note that the appellant in this case though claims that he filed an application for condonatio ......

    2014 (9) TMI 598 - CESTAT MUMBAI

    BOARD OF CONTROL FOR CRICKET IN INDIA Versus COMMISSIONER OF SERVICE TAX, MUMBAI-I

    Import of services - programme producers service - non-residents, were required to produce audio-visual coverage of the cricket matches conducted by BCCI and the digitalized images of the coverage were uploaded for broadcasting for the viewers of th ......

    2014 (9) TMI 597 - CESTAT BANGALORE

    JOSH P JOHN AND OTHERS Versus CST, BANGALORE AND OTHERS

    Refund claim - issue of taxability - period of limitation - service tax was paid as builder/developer - appellants contended that service was not taxable before 01.07.2010 and therefore they are eligible for the refund. - Held that:- prior to 01.07. ......

    2014 (9) TMI 596 - CESTAT MUMBAI

    COMMISSIONER OF CENTRAL EXCISE, RAIGAD Versus MAERSK INDIA PVT LTD

    Classification of service - incidental activity - scope of the contents of agreement - Storage and Warehousing services or not - MIPL is running a container freight station (CFS) - providing space in the warehouses by MIPL - The department was of the ......

    2014 (9) TMI 595 - Supreme Court of India

    Radius Corporation Ltd. Versus Commissioner

    Commercial or Industrial Construction Service - tribunal observed that construction of civil structure and reservoir for supply of water to industrial units are covered under ‘Commercial or Industrial Construction Service’ [2013 (9) TMI 517 - CESTAT ......

   
 
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