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Service Tax Case Laws

 

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Showing 1 to 15 of 11125 Records

    2014 (10) TMI 525 - CESTAT MUMBAI

    COMMISSIONER OF CENTRAL EXCISE, PUNE-III Versus M/s AKRUTI PROJECTS

    Commercial or Industrial Construction Service - main contractor has paid Service Tax on the transaction - Whether the sub-contractor of a main contractor is liable to discharge the service tax liability on the services provided by him on the same tr ......

    2014 (10) TMI 524 - CESTAT MUMBAI (LB)

    SUNIL HI-TECH ENGINEERS LTD Versus COMMISSIONER OF CENTRAL EXCISE, NAGPUR

    Whether the sub-contractor of a main contractor is liable to discharge the service tax liability on the services provided by him - Applicability of old circulars - Denial of the benefit of exemption under Notification No. 12/2003-ST - Abatement of 67 ......

    2014 (10) TMI 523 - CESTAT MUMBAI

    UPS JETAIR EXPRESS PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI II

    Waiver of pre-deposit of service tax - Various services provided by applicant - import of courier services - Held that:- For Courier received in India, the remuneration towards service rendered received in India and they are paying the service tax on ......

    2014 (10) TMI 522 - CESTAT MUMBAI

    AB CORP LTD Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II

    Waiver of pre-deposit - Business Auxiliary Service - applicant agreed to promote, endorse NKID products through artist - Held that:- product in question are not goods as per section 2(7) of the Sale of Goods Act, 1930. Therefore, the levy of servic ......

    2014 (10) TMI 521 - CESTAT MUMBAI

    YARDSTICK TECHNOLOGIES PVT LTD Versus COMMISSIONER OF SERVICE TAX, MUMBAI-II

    Waiver of pre deposit - providing smart card based driving licence and paper based learning licence on behalf of Government of Maharashtra - Business Auxiliary Service/Business Support Service - Held that:- As issuance of the driving licence by the ......

    2014 (10) TMI 520 - CESTAT NEW DELHI

    M/s. AB. Hotels Ltd. Versus CCE, New Delhi

    Mandap Keeper service - benefit of abatement of 40% in terms of notification no.12/2001-ST dated 20.12.2001 - Held that:- As such the finding of the appellate authority that abatement was available only till 31.3.2004 is factually incorrect. Further, ......

    2014 (10) TMI 519 - CESTAT AHMEDABAD

    M/s. Rishi Kiran Logistics Pvt. Limited Versus Commissioner of Central Excise & ST., Rajkot

    Availment of CENVAT Credit - common services - payment of an amount @ 10% / 5% on the electricity sold by the appellant from their electricity generated in Tamil Nadu as per Rule 6 of the Cenvat Credit Rules, 2004 - Held that:- During the course of t ......

    2014 (10) TMI 518 - CESTAT NEW DELHI

    SHREE BALAJI TENT HOUSE Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR

    Waiver of pre deposit - Pandal or Shamiana Contractor servic - activity such as provision of furniture, barricades, matting and white side wall - Held that:- On a prima facie analysis, in view of Section 65(77a), Pandal or Shamiana is defined to mean ......

    2014 (10) TMI 517 - CESTAT CHENNAI

    SREE INFRA TECH Versus COMMR. OF C. EX., TIRUCHIRAPALLI

    Demand of interest on the amount of service tax paid wrongly which was found as not payable - Held that:- When the demand for main amount itself is not sustainable, demand for interest cannot be sustained for the reason that appellant had paid amount ......

    2014 (10) TMI 516 - CESTAT BANGALORE

    MERSEN INDIA PVT. LTD. Versus COMMR. OF C. EX., CUS. & ST., BANGALORE-I

    CENVAT Credit - input services - Credit on Rent a cab service - Credit on GTA service - Held that:- service was availed for providing cabs to the customers who are required to come and inspect the goods as regards the quality and specification befor ......

    2014 (10) TMI 485 - CESTAT MUMBAI

    IL & FS MARITIME INFRASTRUCTURE CO LTD. Versus COMMISSIONER OF CENTRAL EXCISE

    Demand of differential service tax - difference of amount shown in figures and in words of the service provided by the appellant - Held that:- During the impugned period, service tax is payable on the amount received towards the services rendered. Th ......

    2014 (10) TMI 484 - BOMBAY HIGH COURT

    GTL Infrastructure Ltd. Versus Union of India And Another

    Maintainability of appeal - revenue contended on the ground that what the petitioner had filed was only a representation and not a refund application - Cenvat credit - tele-communication network - Held that:- Once this Court has directed that the re ......

    2014 (10) TMI 483 - MADRAS HIGH COURT

    The Commissioner of Central Excise Versus Busy Bee

    Waiver of penalty u/s 80 - levy of penalty u/s 76 and 77 and 78 - bonafide belief - Business Auxiliary service - House keeping service - Service not taxable therefore, registration surrendered - Later tax imposed under Business Auxiliary service - He ......

    2014 (10) TMI 475 - CESTAT MUMBAI

    COMMISSIONER OF SERVICE TAX, MUMBAI Versus TOYO ENGINEERING CORPORATION LTD

    Demand of interest - Delay in payment of tax - Held that:- question of payment of tax is a simple fact. Tax can be paid either in cash or by debit in the CENVAT credit account or by way of both. If the tax is paid through the CENVAT credit, it is the ......

    2014 (10) TMI 457 - CESTAT NEW DELHI

    M/s. JPs Associates Pvt. Ltd. Versus CST, Delhi-II

    Extended period of limitation - Management consultancy service - levy of service tax on sub-contractor - Held that:- It is also seen that the Trade Notice No. 53-CE/97 dated 04.07.1997 in its para 4.4 quoted earlier clearly creates an impression that ......

   
 
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