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Service Tax - Case Laws

Showing 1 to 20 of 18772 Records

  • 2018 (1) TMI 996 - Chhattisgarh High Court

    Navdurga Ispat Private Limited Versus Commissioner, Customs, Central Excise and Service Tax, Raipur

    Whether the imposition of 50 penalty is just and reasonable on the totality of the facts and circumstances of the cases in hand as the substantial question of law arising for decision in these appeals? - Held that - it had been the consistent case of the Appellant before the authorities that the non-payment of the service tax was on account of payment of entire service tax by the service provider - the penalty component ought to have been reduced....... + More


  • 2018 (1) TMI 994 - RAJASTHAN HIGH COURT

    Union of India Versus J.K. Laxmi Cement :Ltd.

    Refund of unutilized CENVAT credit - circular dated 23-8-2007 - case of Revenue is that in view of the circular as well as provisions of law, the assessee cannot be permitted to reverse the entries and in fact should have applied for refund of the amount due to him - Held that - somewhat similar controversy came up before the Gujarat High Court in case of S. Subrahmanyan & Co. v. Commissioner 2011 (3) TMI 396 - CESTAT, AHMEDABAD , where it wa....... + More


  • 2018 (1) TMI 981 - CESTAT MUMBAI

    M/s Gupta Coal India Pvt. Ltd. Versus CCE, Nagpur

    Classification of services - transportation service charged Service Tax in the invoice under the category of Goods Transport Agency Services - The case of the Department is that the service provider by the appellant is not classifiable under GTA services but correctly classifiable under Clearing and Forwarding Agency Services - Held that - on identical issue of the appellant itself, Gupta Coal India Ltd Versus Commissioner of Central Excise, Nagp....... + More


  • 2018 (1) TMI 964 - CESTAT ALLAHABAD

    M/s Anil Sharma And M/s Sunil Sharma Versus Commissioner, Customs & Central Excise, Noida

    GTA Service - It appeared to Revenue that activity of transport of foodgrains, sugar etc., comes under the purview of taxable service namely Goods Transport Service as defined under Section 65 (50b) of the Finance Act, 1994 and taxable under Section 65 (105) (zzp) - Held that - there is neither any allegation nor any finding that the appellants were issued a consignment note - in the facts of the present case, both the consignor and the consignee....... + More


  • 2018 (1) TMI 962 - CESTAT ALLAHABAD

    Virola International (Unit-II) Versus C.C.E. - Kanpur

    Penalty u/s 76, 77 and 78 of FA - Commission paid to foreign commission agents - reverse charge mechanism - Held that - during relevant period law was not clear and was subject matter of litigation before various courts. It is only with a declaration of law by the Hon ble Bombay High Court decision in the case of Indian National Shipowners Association Vs. Union of India 2008 (12) TMI 41 - BOMBAY HIGH COURT , that the levy on reverse charge basis ....... + More


  • 2018 (1) TMI 920 - DELHI HIGH COURT

    Airports Authority of India Versus Union of India, Department of Revenue And Ors

    Rectification of Mistake application - grievance was that the adjudication order did not take into account the fact that AAI had discharged all its liabilities towards non-traffic revenue including the rent on Scope Complex which was in terms of the Finance Act, 1994 - Held that - it is significant that the order dated 8th January 2008, passed by the CST rejecting the rectification application itself notes that AAI had filed a revised return on 2....... + More


  • 2018 (1) TMI 919 - ALLAHABAD HIGH COURT

    Bhootpurva Sainik Security Gurad Thru. Partner Komal Singh Versus Commissioner Custom & Central Excise And Service Tax And Ors.

    Recovery of alleged dues pursuant to a contractual work - outstanding dues of service tax - jurisdiction under Article 226 - Held that - The question has been considered specifically in Hindustan Petroleum Corporation Limited and another Vs. Dolly Das 1999 (4) TMI 615 - SUPREME COURT wherein Court said that in absence of any constitutional or statutory rights being involved, a writ proceeding would not lie to enforce contractual obligations even ....... + More


  • 2018 (1) TMI 872 - DELHI HIGH COURT

    Max LIFE Insurance Company Ltd. Versus Commissioner of Central Excise & Service Tax

    Maintainability of petition - requirement of pre-deposit - Held that - entire service tax payable on reverse charge basis on the commission paid to the agents, has been paid. The said position is admitted and accepted by the respondents and is also not challenged and contested in the order-in-original. The contention of the respondent is that the petitioner must also pay in addition and over and above 12 service tax, the amount received from the ....... + More


  • 2018 (1) TMI 827 - CESTAT CHENNAI

    Ascendas IT Park (Chennai) Ltd. Versus Commissioner of Service Tax, Chennai

    CENVAT credit - input service - construction service - Held that - Prior to 16.6.2005 ₹ 5,16,774/-, Appellant is not contesting this portion of the demand. The same is upheld - Between 16.6.2005 and 01.06.2007, the impugned input services availed by appellant are included in Rule 6 (5) of CCR, 2004, and as the appellants were also using these services partly for rendering MMR services, availment of impugned input service credits availed dur....... + More


  • 2018 (1) TMI 771 - CESTAT NEW DELHI

    Commissioner, ST, New Delhi Versus M/s Swadeshi Construction Co.

    Construction project of Delhi Haat in INA and Pitampura - commercial nature of the construction undertaken by the respondent - whether classified under Commercial or Industrial Construction Service or otherwise? - Held that - the constructions undertaken by the appellant are in pursuance of composite works contracts and were not liable to be taxed prior to 01.06.2007. - The SCN was issued on 27.05.2011. On that date, both the tax entries, namely,....... + More


  • 2018 (1) TMI 717 - CESTAT NEW DELHI

    CCE & ST, New Delhi Versus M/s Lease Plan India Limited

    Classification of services - nature of lease - operating lease of finance lease - Banking and Other Financial Services or otherwise? - business in operating lease with reference to motor vehicle given to the clients - Revenue entertained a view that the terms and conditions governing both types of leases, namely financial lease and operating lease are similar and as such the consideration received in such business transaction is liable to be taxe....... + More


  • 2018 (1) TMI 680 - CESTAT MUMBAI

    Santosh P. Deshmukh Versus Commissioner of Central Excise, Nagpur

    Classification of services - activity carried out for loading and unloading at a particular place - whether classified as supply of manpower and recruitment service or works contract service? - Held that - terms of the contract does not have character of mere supply of manpower or recruitment thereof - adjudication fails to sustain - appeal allowed........ + More


  • 2018 (1) TMI 678 - CESTAT BANGALORE

    M/s. Bharat Sanchar Nigam Ltd (telecom) Gulbarga, Karnataka Versus Commissioner of Central Excise and Service Tax, Mangalore

    Classification of services - Interconnectivity user charges - Revenue held that such charges are liable to service tax under telecommunication service - Board clarification dated 12.3.2007 - Held that - the matter stands settled that prior to the amendment carried out in the definition for telecommunication service through Finance Act, 2007 such interconnectivity user charges cannot be charged under telecommunication service - demand not sustaina....... + More


  • 2018 (1) TMI 650 - CESTAT NEW DELHI

    M/s. Doon’s Caterers Versus CST, Delhi

    Business Auxiliary Services - Support Services for business or commerce - scope of SCN - Held that - the Commissioner (Appeals) has gone beyond the scope of the show cause and in the appellant s own case Doon s Caterers Versus Commissioner of Service Tax, Delhi 2015 (9) TMI 1470 - CESTAT NEW DELHI , on identical set of facts, where it was held that The principle is well settled that a classification of taxable service which is not alleged in the ....... + More


  • 2018 (1) TMI 649 - CESTAT NEW DELHI

    M/s Datasoft Computers Services (P) Limited Versus CCE, New Delhi

    Benefit of N/N. 14/2004 dated 10.09.2004 - whether the education service is exempted from the BAS? - Held that - it appears that N/N. 14/2004 dated 10.09.2004 provides the exemption for the activities in relation to agriculture, printing and textile processing or education - From the agreement between the Education Board Chhattisgarh Madhyamik Shiksha Mandal and the appellant, it appears that the service is rendered by the appellant are in relati....... + More


  • 2018 (1) TMI 648 - CESTAT HYDERABAD

    Shri G. Karunakar Reddy Versus Commissioner of Central Excise, Customs And Service Tax, Hyderabad

    Business Auxiliary Service - whether the amounts received by the appellant as consideration for hiring out the buses to APSRTC during the period 2005-06, 2006-07 (prior to 01.06.2007) would amount to taxable services under business auxiliary services or otherwise? - Held that - Board vide circular No 137/155/2007 CX.4 dated 02.08.2007 has categorically clarified that mere renting of buses prior to 1.6.2007 will not be taxable under business auxil....... + More


  • 2018 (1) TMI 647 - CESTAT MUMBAI

    Dr. Yashwant Dhume Versus Commissioner of Central Excise And Customs, Goa

    Maintainability of appeal - rejection of VCES declaration - Held that - there is no appellate remedy provided therein as enacted by the Finance Act, 2013. In absence of such remedial provision, the appeal is not maintainable in Tribunal for which, that is dismissed. Chief Commissioner is requested to examine the cases of false declarations under Section 111 of the VCES, 2013 for appropriate action at his end - appeal dismissed........ + More


  • 2018 (1) TMI 646 - CESTAT BANGALORE

    Commissioner of Central Excise, Customs and Service Tax Cochin-cce, Kerala Versus AB Mauri India Pvt. Ltd.

    Refund claim - invoice without signature - services provided to SEZ unit - no proper documents is required to indicate that the tax liability has been discharged by the respondent who is registered in the Cochin Special Economic Zone - Held that - It is a common knowledge that any such computer generated invoice by the banks does not require signature as the said invoice mentions specifically that this being a computer generated invoice, no signa....... + More


  • 2018 (1) TMI 645 - CESTAT NEW DELHI

    Choudhary Cotton Ginning And Pressing Factory Versus C.C.E., Jaipur-I

    Claim of small service provider exemption - Notification no. 6/2005-ST dated 01.03.2005 as amended by Notification no. 4/2007-ST dated 01.02.2007 - denial on the ground that the option to avail the exemption cannot be exercised in the middle of the Financial year, where the appellant had already opted for payment of service tax from beginning of the Financial year - Held that - The notification dated 01.02.2007 in clear and unambiguous terms prov....... + More


  • 2018 (1) TMI 565 - MADRAS HIGH COURT

    The Commissioner, Komarapalayam Municipality Versus The Commissioner (Appeals-I) , The Joint Commissioner of Central Excise, The Assistant Commissioner of Central Excise, The Superintendent of Central Excise, The Branch Manager, State Bank of India, The Branch Manager, Canara Bank

    Condonation of delay in filing appeal - power to condone the delay than what is prescribed under Section 85(3A) of the Finance Act, 1994 - Held that - There can be no quarrel about the legal position that when a statute prescribes a outer time limit for the purpose of condonation of delay then the statutory authority exercising jurisdiction under particular statute cannot suo motu extend the period of limitation prescribed in the statute. This be....... + More


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