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Service Tax |
Showing 1 to 15 of 8119 Records |
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2013 (6) TMI 389 - CESTAT AHMEDABAD M/s. C. Metric Solutions Pvt. Limited Versus Commissioner of Service Tax Ahmedabad Cenvat Credit - Input services - prior to date of registration - export of services - The second ground taken for rejection of the refund claim is that refund under Rule 5 of Cenvat Credit Rules, 2004 is permissible only if the dutiable goods are ex ...... 2013 (6) TMI 388 - CESTAT AHMEDABAD M/s. Powerband Versus Commissioner of Central Excise Daman Cenvat Credit - Input services - commission agent services - Rule 2(l) of CCR - Held that:- the appellant has been taking the services of the Commission Agent for sale of the final products which is an activity relating to business. - Credit allowed ...... 2013 (6) TMI 387 - CESTAT NEW DELHI DIRECTORATE OF MARKETING AND INSPECTION VERSUS CCE, JAIPUR-I Condonation of delay - appeal by DIRECTORATE OF MARKETING AND INSPECTION (DMI) - Held that:- There is no explanation for such long gaps in between various actions of the applicant. The appreciation of the entire consequence of events, as reflected in ...... 2013 (6) TMI 384 - CESTAT CHENNAI Bharti Televentures Ltd. Versus Commissioner of Service Tax, Chennai Sale of SIM Cards - bonafide belief - extended period of limitation - Held that:- following the decision in f Bharti Hexacom Ltd. Vs CCE Jaipur [2013 (6) TMI 369 - CESTAT NEW DELHI] levy of service tax for the normal period is confirmed annulling t ...... 2013 (6) TMI 369 - CESTAT NEW DELHI BHARTI HEXACOM LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, JAIPUR Sale of SIM Cards - bonafide belief - Held that:- Considering above fair proposition of appellant and also looking to the journey the litigations have traveled to reach to the finality, it would not be proper to impose penalty for disputed question o ...... 2013 (6) TMI 368 - CESTAT CHENNAI Babu Industrials Works Versus Commissioner of Central Excise, Puducherry Appeal before commissioner appeals - delay in filing an appeal - Held that:- It is now well settled that the lower appellate authority has no power to condone the delay in filing the appeal if such delay is beyond the condonable period, which in res ...... 2013 (6) TMI 367 - CESTAT BANGALORE The Commissioner of Customs and Central Excise Guntur Versus M/s. Cholayil (P) Ltd. ISD - Input service distributor - The credit has been taken in respect of services like Group Insurance of Employees, Health Insurance of employees, Rent-a-cab services, Air Travel Services, etc. Revenue was of the view that these services did not ha ...... 2013 (6) TMI 366 - CESTAT MUMBAI VODAFONE ESSAR CELLULAR LTD. Versus COMMR. OF C. EX. & S. T., PUNE-III Cenvat Credit on input services availed without actually paying for the input services received in violation of the provisions of Rule 4(7) of the CENVAT Credit Rules, 2004. - Non payment of interest on delayed payment of service tax - Removal of c ...... 2013 (6) TMI 361 - CESTAT MUMBAI MY CAR PUNE PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-I Business Support Services - collected of excess amount to undertook the activity of registration of the car on behalf of the buyers with the RTO authorities - Dealer of Maruti Cars - Held that:- To qualify within this definition of “Support services ...... 2013 (6) TMI 341 - CESTAT MUMBAI PAGARIA AUTO PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & ST, AURANGABAD Appeal dismissed as time bared - Held that:- When the case came up for hearing last time, the department was directed to produce evidence towards service of the order dated 29/03/2010 to the appellant. Now, the Commissionerate has reported that they ...... 2013 (6) TMI 340 - CESTAT NEW DELHI M/s. Daya Shankar Kailash Chand Versus CCE& ST, Lucknow Levy of ST on sale of SIM Cards of BSNL - extended period of limitation - held that:- activity of purchase and sale of SIM card belonging to BSNL where BSNL has discharged the service tax on the full value of the SIM cards, does not amount to providi ...... 2013 (6) TMI 339 - CESTAT NEW DELHI G. R. Movers Versus Commissioner of Central Excise, Lucknow Levy of ST on sale of SIM Cards of BSNL - extended period of limitation - Held that:- Interestingly the services of selling agent or a distributor of SIM cards or recharge coupon vouchers have been exempted from service tax vide entry No. 29 in Noti ...... 2013 (6) TMI 338 - CESTAT AHMEDABAD RELIANCE PORTS & TERMINALS LTD. Versus COMMISSIONER OF C. EX., RAJKOT Provision of services to SEZ - exemption by way of refund mechanism - non payment of service tax - Notification no. 9/2009-ST dated 3-3-2009 - Held that:- when only during the gap of 2 months the appellant did not pay the Service Tax and it was avai ...... 2013 (6) TMI 318 - MADRAS HIGH COURT M/s ALUMINIUM & GLAZING, CHENNAI VERSUS COMMISSIONER OF CENTRAL EXCISE (APPEALS) CHENNAI & OTHERS. Benefit of abatement of 67% denied - Service tax demanded under the category of "commercial or industrial construction services and construction of residential complex services" - writ petition against the order of the learned Single Judge [2013 (3) ...... 2013 (6) TMI 317 - CESTAT NEW DELHI CCE, Meerut Versus M/s. Virendra Electric Works and M/s. Bist Engineers Levy of ST on sale of SIM Cards of BSNL - extended period of limitation - held that:- activity of purchase and sale of SIM card belonging to BSNL where BSNL has discharged the service tax on the full value of the SIM cards, does not amount to provid ...... |
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