2013 (5) TMI 593 - CESTAT NEW DELHI
M/s. Modern Automobiles Versus CCE, Panchkula
Demand of duty – Clearing and forwarding agent - Demand is dropped by the adjudicating authority on the ground that by temporarily storing the vehicles cleared by M/s. Maruti Udyog Ltd for DGS&D, they are not providing the services of clearing and fo ......
2013 (5) TMI 592 - DELHI HIGH COURT
M/s Indian Institute of Aircraft Engineering Versus Union of India & Ors
Commercial coaching or training center – u/s 65(27) – Notification No.33/2011-ST - Whether Flying Training Institutes providing training for obtaining Commercial Pilot License (CPL) and Aircraft Engineering Institutes for obtaining Basic Aircraft Mai ......
2013 (5) TMI 591 - CESTAT NEW DELHI
M/s BSNL Versus CCE, Jaipur
Late deposit the service tax - Interest and imposition of penalty - assessee's submission that they are collecting the service tax from their customers and are depositing the same on tentative basis to Revenue there are sometimes shortages and someti ......
2013 (5) TMI 564 - CESTAT AHMEDABAD
M/s. Kalpena Industries Ltd. Versus CST Vapi
Claiming abatement - Notification No. 32/2004-ST - The issue involved in this case is regarding the differential service tax liability that has been demanded and confirmed against the appellant for availing ineligible abatement of 75% of the value o ......
2013 (5) TMI 563 - CESTAT CHENNAI
M/s. Elgi Equipments Ltd. Versus CCE, Coimbatore
Refund claim rejected - Time barred u/s 11B - Appellant erroneously paid service tax on rents received from the Central Excise Department for their finding, which is exempted from Service Tax. As per appellant this is a mere deposit and it cannot be ......
2013 (5) TMI 562 - CESTAT CHENNAI
M/s. Bharat Sanchar Nigam Ltd. Versus CCE (ST), Madurai
Cenvat credit denied - Demand of interest/penalty - Reversal of entire credit by appellant before issuance of SCN - Held that:- Perusing the records, it is seen that the appellant availed CENVAT credit and the amount was paid by the service provider. ......
2013 (5) TMI 538 - CESTAT AHMEDABAD
M/s. Euro Ceramics Ltd. Versus Rajkot
Penalty u/s 78 - Changeability of service tax on rent income classifiable under the category of Renting of Immovable Property.
Held that:- Appellant has discharged the service tax liability and interest which has been appropriated in the o ......
2013 (5) TMI 537 - CESTAT AHMEDABAD
Indofil Chemicals Co. Versus CCE, Vapi
Refund claim - GTA services – Rejection of refund claim as appellant has not produced the documentary evidences in respect of taxable services being provided to SEZ and consumed partially or wholly outside the SEZ.
Held that:- Perusing of ......
2013 (5) TMI 536 - CESTAT AHMEDABAD
M/s. Aaryan Mines and Minersla Corpn. Versus CCE Rajkot
Refund of service tax - export of goods - notification No.41/2007-ST dated 6.10.07 - The appellants have submitted that there was gross violation of principles of natural justice in this case and therefore they are required to be given another oppor ......
2013 (5) TMI 535 - CESTAT NEW DELHI
ARIHANT CONSTRUCTION Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II
Construction of complex - several quarters for Kendriya Vidyalaya - These residential quarters were distributed in different buildings in the same compound. None of the buildings had more than 12 flats in each building. - held that:- The definition ......
2013 (5) TMI 534 - CESTAT CHENNAI
GEM TYRE RETREADERS Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI
Retreading of old tyres - Maintenance and Repair service - benefit of Notification No. 12/2003-S.T., dated 20-6-2003 - held that:- This issue is covered in favour of Revenue in [2012 (6) TMI 719 - CESTAT], whereby the Tribunal denied the benefit of t ......
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 ......