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Service Tax Case Laws

 

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Showing 1 to 15 of 11141 Records

    2014 (10) TMI 607 - CESTAT BANGALORE

    M/s NITIN MANPOWER & SECURITY SERVICES Versus Commissioner of Central Excise, Customs and Service Tax, BELGAUM

    Waiver of pre deposit - Manpower recruitment and supply agency’s service - penalties under Section 77 & 78 - Held that:- Issue involved requires consideration of the contract, decisions relating to reimbursement of expenses of various High Courts and ......

    2014 (10) TMI 606 - CESTAT NEW DELHI

    Bharat Sanchar Nigam Ltd. Versus CCE & ST, Jaipur-II

    Reversal of differential duty of 50% of CENVAT credit - Benefit of Section 80 - Held that:- Since there is direct judgement on the issue in the case of Ceolric Services [2011 (2) TMI 764 - CESTAT, BANGALORE] remanding the matter to the adjudicating a ......

    2014 (10) TMI 605 - CESTAT CHENNAI

    WIPRO LTD Versus COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, PONDICHERRY

    Waiver of pre deposit - Information Technology services - service consumed in SEZ - Held that:- In the case of Adani Power Ltd. (2014 (1) TMI 200 - CESTAT AHMEDABAD), unconditional stay was granted on the ground that the Notification No.4/2004-ST dt. ......

    2014 (10) TMI 604 - CESTAT MUMBAI

    OBEROI MALL LTD. Versus COMMISSIONER OF SERVICE TAX, MUMBAI

    Waiver of pre deposit - Eligibility of Cenvat Credit - construction of an immovable property - Held that:- in the case of Sai Sahmita Storages (P) Ltd. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] and this tribunal in the case of Navratna S.G. High ......

    2014 (10) TMI 603 - CESTAT MUMBAI

    COBRA INSTALACIONES Y. SERVICIOS SA. Versus COMMISSIONER OF C. EX., NASHIK

    Penalty u/s 78 - erection, commissioning and installation services - Held that:- During the impugned period, Service Tax was payable on receipt basis. Therefore the allegation of the ld. AR that the appellant has utilised the Service Tax is not susta ......

    2014 (10) TMI 602 - CESTAT NEW DELHI

    COMMISSIONER OF C. EX. & ST., BHOPAL Versus KK. KEDIA

    Adjustment of tax - Management and repair services - money deposited by the respondent in the old Service Tax registration code belonging to the partnership firm - Held that:- Admittedly, the Service Tax was wrongly deposited in a wrong code belongin ......

    2014 (10) TMI 601 - CESTAT NEW DELHI

    BHARAT SANCHAR NIGAM LTD. Versus COMMISSIONER OF SERVICE TAX, DELHI

    Denial of remission claim - adjustment of the excess service tax deposited - Authority rejected the claim for availing the benefit of this deposit on the ground that the assessee had filed only a photocopy of the internet banking challan dated 31-3-2 ......

    2014 (10) TMI 595 - RAJASTHAN HIGH COURT

    Sarvodaya Suitings Ltd. Versus Union of India

    Waiver of pre deposit - Business Support Service - petitioner was having two divisions, namely, Textile Division and Online Business Marketing Division (SOBM). In Textile Division, three units were engaged in multi level marketing of various types ......

    2014 (10) TMI 569 - CESTAT NEW DELHI

    CCE & ST, Meerut-II Versus Shri Krishna Swaroop Agarwal

    Valuation of service - Inclusion of cost of spare parts or accessories or consumable such as lubricants and coolants provided/used during servicing of the vehicles - Authorized Service Station service - Held that:- Board Circular No. 96/7/2007-ST dat ......

    2014 (10) TMI 568 - CESTAT NEW DELHI

    M/s CAPITAL BUILDERS Versus COMMISSIONER OF CENTRAL EXCISE, DELHI-II

    Valuation of the taxable service - inclusion of value of free supply - construction of commercial or industrial complex - abatement of 67% - exemption under Notification No. 15/2004-ST dated 10.09.2004, Notification No. 1/2006-ST dated 01.03.2006 or ......

    2014 (10) TMI 567 - CESTAT NEW DELHI

    M/s Radius Water Ltd. Versus CCE & ST, Raipur

    Waiver of pre deposit - Business Support service - Service of providing assured water infrastructure facility to the industries of Borai Industrial Growth Centre - Held that:- during the concession period the appellants will own, operate and maintain ......

    2014 (10) TMI 566 - CESTAT BANGALORE

    M/s. Inox Air Product Ltd. Versus Commissioner of Service Tax Bangalore-service Tax

    Waiver of pre deposit - Renting of equipments - right to use - appellants leased out the vacuum insulated storage tanks to the customers - Assessee paid VAT on the lease/rent received by them - Held that:- Possession has been transferred and one of ......

    2014 (10) TMI 565 - CESTAT AHMEDABAD

    M/s Sanjayraj Hotels & Resorts Pvt Ltd Versus CCE&ST., Rajkot

    Condonation of delay - Inordinate delay of 175 days - Held that:- There is no dispute as to the fact that the appellant made Sanjayraj Hotels & Resorts has received the impugned order in August 2013. We also find that the entire explanation given by ......

    2014 (10) TMI 564 - CESTAT BANGALORE

    BAL PHARMA LTD. Versus COMMR. OF C. EX., CUS. & ST., BANGALORE-I

    CENVAT Credit - Credit availed on various services - Held that:- In respect of exports, the place of removal is port and therefore the services cannot be said to have been obtained after the removal of the goods. Moreover it is also not correct to sa ......

    2014 (10) TMI 563 - CESTAT NEW DELHI

    COMMISSIONER OF SERVICE TAX, DELHI Versus AP. ENGINEERS

    Denial of refund claim - Unjust enrichment - whether the refund granted to the respondents would result in unjust enrichment or not - Held that:- The fact that the contract with the customer was inclusive of all the taxes and any change in the tax am ......

   
 
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