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Service Tax - Case Laws

Showing 1 to 20 of 17566 Records

  • 2017 (8) TMI 638 - CESTAT CHANDIGARH

    Satish Kumar Contractor Ltd. Versus CCE & ST, Panchkula

    Reverse charge mechanism - GTA service - case of appellant is that the service was new at the time as it was introduced in 2004 - Held that - reverse charge on the Goods Transport Agency was introduced under Notification No. 36/2004 dt. 31.12.2004. The plea that the appellants were not aware of the new liability is not acceptable for more than one reason. Firstly, they were registered as construction service provider. Secondly, had the non-paymen....... + More


  • 2017 (8) TMI 637 - CESTAT MUMBAI

    M/s. Heligo Charters Pvt. Ltd. Versus Commissioner of Service Tax, Mumbai

    Classification of service - taking two helicopters on lease from the two foreign lessors ADA, Abu Dhabi and BLFIL, Ireland on dry lease basis - activity is in the nature of sales (deemed sale) or service - Business Support Service or activity as supply of tangible goods for use without transfer of right of possession and effective control - Held that - for the period prior to 01.07.2012, inspite of the transactions, in question, being deemed sale....... + More


  • 2017 (8) TMI 636 - CESTAT BANGALORE

    M/s. PSI Data Systems Ltd Versus Commissioner of Service Tax Bangalore Service Tax- I

    100 EOU - Refund of unutilised CENVAT credit - denial on the ground that the appellants are providing software services to their clients in Genova and Texas etc., and the said export is software which is not brought under service tax net and not covered under Rule 2(e) of CCR, 2004 since it is not an exempted service - Held that - in the case of Apotex Research Pvt Ltd. 2015 (3) TMI 346 - CESTAT BANGALORE , the Division Bench of this Tribunal hel....... + More


  • 2017 (8) TMI 635 - CESTAT BANGALORE

    Shree Aishwarya Minerals Pvt Ltd. Versus Commissioner of Central Excise and Service Tax, Mangalore

    CENVAT credit - Club and association service - input services - case of appellant is that the Karnataka Golf Club Membership fee is related with the business of the company because the club is being used for promoting the business of the company and therefore, the same fall in the definition of input service - Held that - reliance placed in the case of Toyota Kirloskar Motor Pvt Ltd. 2017 (2) TMI 841 - CESTAT BANGALORE , where it was held that Go....... + More


  • 2017 (8) TMI 634 - CESTAT BANGALORE

    Cochin International Airport Ltd Versus Commissioner of Central Excise, Customs And Service Tax, Cochin

    CENVAT credit - input services - whether the appellant is entitled to cenvat credit of service tax paid on various services in connection with the Annual Day Celebration as well as repair and maintenance of traffic signal at Kariad? - Held that - The definition of input service as provided in Rule 2(I) of the Cenvat Credit Rules 2004 has been given a very wide interpretation by the decision in the case of M/s. Delphi Automotive System Pvt. Ltd. V....... + More


  • 2017 (8) TMI 633 - CESTAT BANGALORE

    Cochin International Airport Ltd Versus Commissioner of Central Excise Customs And Service Tax, Cochin

    CENVAT credit - Telephone charges - Airport Related services - scope of input services - Held that - the Telephone Services fall in the definition of input service and the appellant is entitled to cenvat credit of the same - appeal allowed - decided in favor of appellant........ + More


  • 2017 (8) TMI 603 - SUPREME COURT OF INDIA

    M/s. Shoeline Versus Commissioner of Service Tax & Ors.

    Belated appeal - Import of services before 1.4.2006 - Business Auxiliary Service - commission paid to overseas agents - service tax was paid but no interest and penalty - maintainability of appeal - alternative remedy of appeal - Held that - The Joint Commissioner had passed the orders on February 27, 2008. No statutory appeal was preferred by the appellant challenging that order. The writ petition was filed only in March, 2012. During this perio....... + More


  • 2017 (8) TMI 602 - MADRAS HIGH COURT

    Shanthi Traders, Rep. by its Proprietor, J. Anand Jain Versus The Deputy Commercial Tax Officer, The State of Tamil Nadu, Union of India

    Sale or service - value of SIM cards sold - Whether the value of sim card sold attracts service tax or sale tax under the sales tax act - Held that - the issue has been settled in the case of IDEA MOBILE COMMUNICATION LTD. Versus CCE. & C., COCHIN 2011 (8) TMI 3 - SUPREME COURT OF INDIA , where it was held that it is established from the records and facts of this case that the value of SIM cards forms part of the activation charges as no acti....... + More


  • 2017 (8) TMI 601 - MADRAS HIGH COURT

    M/s. Hypertherm (India) Thermal Cutting Private Limited Versus The Deputy Commissioner of Service Tax

    Alternative remedy of appeal - principles of Natural Justice - Held that - The general principles of law to be followed while entertaining a writ petition, when an alternative remedy is available, as per the decision of the Hon ble Apex Court in U.P.State Spinning Co. Ltd. Vs. R.S.Pandey and Another 2005 (9) TMI 634 - SUPREME COURT OF INDIA . - Violation of principles of natural justice can be urged before the appellate authority. If the original....... + More


  • 2017 (8) TMI 600 - CESTAT MUMBAI

    DHL Logistics Private Limited Versus Commissioner of Central Excise, Mumbai

    CHA service - charges collected as Break bulk fee - Held that - similar issue decided in the appellant own case 2009 (3) TMI 158 - CESTAT, BANGALORE , where it was held that the activity relating to one of the categories could not be subjected to service tax under any other category. In other words, the activities relating to Freight forwarding cannot be brought under CHA - the demand of service tax under the head of CHA service for the revenue e....... + More


  • 2017 (8) TMI 599 - CESTAT MUMBAI

    The Executive Engineer (Mech) , Water Resource Dept. Versus CCE, Aurangabad/Nagpur/Pune

    Erection commission and installation Services - appellants are carrying out erection of gates with Govadari Marathwada Irrigation Development Corporation - departments case is that the erection of gate is the taxable service of erection commission and installation which is liable to service tax - Held that - similar issue decided in the appellant own case THE EXECUTIVE ENGINEER (MECHANICAL) WATER RESOURCES DEPARTMENT Versus COMMISSIONER OF CENTRA....... + More


  • 2017 (8) TMI 598 - CESTAT BANGALORE

    Byond Global Outsourcing Private Limited Versus Commissioner of Service Tax, Bangalore

    100 EOU - Refund of unutilised CENVAT credit - Export of Services - case of appellant is that he has produced all the documents along with the reconciliation statement for each quarter but the Commissioner (Appeals) has wrongly observed that the appellants have failed to provide proper evidence to their availment of credit and their eligibility of refund to the original authority - Held that - this case needs to be remanded back to the original a....... + More


  • 2017 (8) TMI 597 - CESTAT KOLKATA

    M/s. Maithan Ceramic Ltd. Versus Commr. of Central Excise & Service Tax-Ranchi

    Return u/s 70 - effect of amendment, retrospective or prospective? - invocation of section 73 of the Finance Act, 1993 - demand - Held that - the Hon ble Supreme Court in the case of CCE, Vadodara-I Vs. Gujrat Carbon & Industries Ltd. 2008 (8) TMI 4 - SUPREME COURT dismissed the appeal filed by the Revenue, and held that the amended Section 73 covers the case of assesses who are liable to file return under Section 70. In respect of GTA, the l....... + More


  • 2017 (8) TMI 592 - MADRAS HIGH COURT

    The Commissioner of Central Excise Versus M/s. JSW Steels Ltd., The Customs, Excise and Service Tax Appellate Tribunal,

    CENVAT credit - duty paying documents - Rule 9(1)(b) of the 2004 CCR - Whether the Tribunal was right in holding that the service tax credit taken by M/s.JSW Steel Ltd., Salem on the basis of supplementary invoices/bills/challans issued by the service provider? - Whether in view of the suppression, detection of evasion of service tax and registration of offence case against the respondent, the Tribunal was right in law to allow the availment of c....... + More


  • 2017 (8) TMI 554 - CESTAT CHENNAI

    Arafaath Travels Private Ltd. Versus Commissioner of Service Tax

    Business Auxiliary Services - Export of services or not - Overriding commission and incentives - the amount payable as ORC was deducted by the appellant from the proceeds and the balance amount only was remitted to Saudia - whether the service rendered by the appellant can indeed be treated as Export of Services or otherwise? - Held that - Business Auxiliary Services being taxable in terms of Section 65 (105) (zzb) were thus governed by the condi....... + More


  • 2017 (8) TMI 553 - CESTAT MUMBAI

    Spiderlogic India Pvt. Ltd. Versus Commr. of Service tax, Pune

    Refund of CENVAT credit - re-credit of amount - N/N. 27/12-CE(NT) dated 18.06.2012 - Held that - for the purpose of refund, the net cenvat credit means the total cenvat credit availed on inputs and input services by the manufacturer or output service provider reduced by the amount reversed in terms of sub-rule 5(c) of Rule 3, during the relevant period - In the facts of the present case, there is no dispute that the credit of ₹ 231,688/- wa....... + More


  • 2017 (8) TMI 552 - CESTAT ALLAHABAD

    M/s Beriwal Constructions Co. Versus Commissioner of Central Excise & Service Tax, Agra

    Construction of residential complex - Section 65(30a) of the Act - whether under the admitted fact that they have constructed individual residential flats/units/houses? - whether they are liable to pay service tax under the provisions of Finance Act read with the Rules under the period in dispute 2010-11 and 2014-15? - Held that - both for the period prior to 01 July, 2012 and subsequent to that date, that construction of residential complex havi....... + More


  • 2017 (8) TMI 551 - CESTAT CHENNAI

    M/s. Naveen Advertisers Versus Commissioner of Service Tax, Chennai

    Sale of space or time for advertisement - activity rendered by the appellant is for display of advertisements in the bus panels in the space available in buses and also by hoardings and railway glow etc - extended period of limitation - Held that - In the present case, the Metropolitan Transport Corporation (MTC) provides a place in the rear of the busses or inside the buses for display of the advertisement. It is not established that the appella....... + More


  • 2017 (8) TMI 550 - CESTAT CHENNAI

    M/s. Hi-Tech Publicities Versus Commissioner of Central Excise, Madurai

    Advertisement Agency Service - job-work - case of appellant is that the activity undertaken by them did not involve any designing, visualizing or conceptualizing in fabricating and erecting sing boards and therefore such activities would not fall under the category Advertisement Agency Service - Held that - there is no evidence before us to establish that the appellants are involved in any making or preparation of an advertisement such as designi....... + More


  • 2017 (8) TMI 549 - CESTAT MUMBAI

    Wizcraft International Entertainment Pvt. Ltd. Versus Commissioner of Service Tax

    Event Management Service - pure agent service - The case of the department is that the appellant are collecting additional amount on account of various expenses in the name of reimbursement of certain expenses and claimed the said reimbursement is not liable to service tax - whether reimbursement recovered by the assesee from their clients, which is over and above the service charge is liable to be charged service tax or otherwise? - Held that - ....... + More


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