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Service Tax Case Laws

 

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Showing 1 to 15 of 12009 Records

    2015 (3) TMI 964 - CESTAT CHENNAI

    M/s. Sify Technologies Ltd Versus Commissioner Of Central Excise And Service Tax, LTU Chennai

    Demand of service tax on suspense account - Amendment to section 67 will be prospective i.e. w.e.f. 10.05.2008 or retrospective - addition reading as "any amount credited or debited, as the case may be, to any account, whether called "Suspense accoun ......

    2015 (3) TMI 963 - CESTAT CHENNAI

    M/s ABT Ltd. Versus Commissioner of Central Excise, Coimbatore

    Denial of refund claim - whether the ticket issued by the appellant showing "Conducted Tour" shall ipso facto disentitle appellant to the exemption granted by Notification No. 20/2009-ST dated 7.7.2009 read with the Corrigendum issued by MF (DR) F. N ......

    2015 (3) TMI 962 - CESTAT KOLKATA

    M/s Electrosteel Steels Ltd (Formerly Known As M/s Electrosteel Integrated Ltd) Versus Commissioner of Service Tax, Kolkata

    Waiver of pre deposit - Denial of benefit of exemption Notification No.18/2002-ST dated 16.12.2002 - R& D Cess was paid after making the payment to the overseas service provider - Penalty u/s 77 & 78 - Held that:- Major portion of the demand relates ......

    2015 (3) TMI 918 - CESTAT NEW DELHI

    Atotech India Ltd. Versus Commissioner of Service Tax, Delhi-III

    Condonation of delay - Appeal filed in wrong office - whether on the basis of appeals claimed to be filed within time in another office due to oversight, could be a cause for getting their appeal hit by limitation - Held that:- on the perusal of docu ......

    2015 (3) TMI 917 - CESTAT NEW DELHI

    Shanti Electricals Versus CCE, Jaipur

    Penalty u/s 77 - abnormal delay in filing service tax returns of 163 days - Non cooperation of appeallant - Held that:- prima facie there is lack of cooperation on the part of the appellant. Simple issue has been dragging on for seven years. They are ......

    2015 (3) TMI 916 - BANGALORE CESTAT

    Mangal Industries Ltd. Versus Commissioner of Central Excise, Customs & Service Tax, Tirupati

    Penalty u/s 78 - Suppression of facts - Business Auxiliary service - Held that:- it would serve the interest of justice if the impugned order is set aside and the matter is remanded to original adjudicating authority with a direction to consider the ......

    2015 (3) TMI 875 - PATNA HIGH COURT

    M/s. Advantage Media Consultants Pvt Ltd. Versus The Union Of India Through The Commissioner Central Excise And Others

    Mainatinability of appeal - Availability of alternate remedy - Held that- authorities of the Central Excise Department have been repeatedly issuing notices despite the matter having been settled by the Tribunal without even challenging the order of t ......

    2015 (3) TMI 874 - CESTAT MUMBAI

    Raje Vijaysingh Dafale SSK Ltd. Versus Commissioner of Central Excise, Kolhapur

    Demand of service tax - manpower supply or recruitment service - M/s. Raje Vijay Singh Dafale SSK Ltd. (RVDSSK Ltd.), Sangli was a sugar factory and due to default in payment of loans, the said factory was taken over by M/s. Maharashtra State Co-oper ......

    2015 (3) TMI 873 - CESTAT MUMBAI

    Kirloskar Pneumatic Co. Ltd. Versus Commissioner of Central Excise, Pune-III

    Failure to pay service tax on the expenses recovered from the service-recipient - reimbursement of expenses - appellant had incurred travel expenses while providing output service and the said travel expenses were recovered from the service-recipient ......

    2015 (3) TMI 832 - CESTAT MUMBAI

    Sandvik Asia Ltd Versus Commissioner of Central Excise, Pune

    Service tax liability - Reverse charge mechanism - Imposition of penalty - Held that:- For the period 18.04.2006 to 31.3.2008 service tax liability along with interest gets fastened on appellant is required to discharge interest liability on the said ......

    2015 (3) TMI 831 - CESTAT MUMBAI

    Commissioner of Service Tax Mumbai-I Versus Reliance Money Express Ltd.

    Denial of refund claim - Business Auxiliary Services - no ground to pay service tax as the service rendered by them would fall under the category of ‘Export of Service' and the service tax paid by them was under protest - Held that:- The issue is ......

    2015 (3) TMI 830 - CESTAT MUMBAI

    M/s. Bharat Forge Ltd. Versus Commissioner of Central Excise, Pune-Iii

    Demand of service tax - Reverse charge mechanism - remuneration paid to the Overseas Commission Agent - held that:- Appellant is not liable to tax on reverse charge basis prior to the period 18.4.2006. Thus, the demand in appeal no. ST/86/07 is fully ......

    2015 (3) TMI 791 - CHHATTISGARH HIGH COURT

    M/s SEW Infrastructure Ltd. Versus Commissioner, Central Excise & Customs, Raipur.

    Liability of subcontractor for payment of service tax - discharge of service tax by the principal - Held that:- A reading of the circulars (Appendix-I) show that there is substance in the submission of the counsel for the Assessee. However, it is not ......

    2015 (3) TMI 790 - CESTAT MUMBAI

    Balaji Society Versus Commissioner of Central Excise, Pune - III

    Rectification of mistake - Held that:- As regards para 4.6, in the said para we have recorded the contention submitted by the learned DR during the course of arguments. So long as the same is not disputed by the DR, we cannot delete the said para. Pa ......

    2015 (3) TMI 789 - CESTAT MUMBAI

    M/s. Inox Air Products Ltd Versus Commissioner of Central Excise, Nagpur

    Demand of service tax - appellant during the material period involved in all these appeals has not included the value of supply of Electricity supplied free by the service recipient - Held that:- Departmental Representative submitted that the issue i ......

   
 
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