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Service Tax - Case Laws


2015 (10) TMI 578 - CESTAT MUMBAI

Hiranandani Constructions Pvt Ltd Versus Commissioner of Central Excise Thane-I

Management, Maintenance or Repair Service appellant had collected an amount from the prospective buyers in respect of maintenance or repairs form residential units as also the commercial units - Held That - No service tax liability arise on the appel.....

2015 (10) TMI 577 - CESTAT NEW DELHI

M/s Computer Sciences Corp India Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Noida

Refund of CENVAT Credit under Rule 5 of CENVAT Credit Rules, 2004 Assessee holds that refund should not be denied on the grounds of incomplete information given in invoice and Department should take liberal approach in such cases Further contends den.....

2015 (10) TMI 576 - CESTAT NEW DELHI

C.C.E., Allahabad Versus M/s Capital TV Service Centre

Demand for Service Tax - Business Auxiliary Service (BAS) - purchase and sale of recharge coupons and Sim cards. - Held That - CESTAT order issued in respect of several appellants fully covers the issue in Respondent s favour - Judgement of CESTAT ta.....

2015 (10) TMI 575 - CESTAT NEW DELHI

Farhat Construction Versus CCE & ST, Raipur

Waiver of pre-deposit - Appellant provides services of maintenance or repair service and manpower recruitment service and contends that service recipient paid service tax on behalf of the Appellant for the period in issue and it had no intention to e.....

2015 (10) TMI 574 - CESTAT KOLKATA

M/s. ODC Logistics (P) Ltd. Versus Commr. of Service Tax- Kolkata

Waiver of pre-deposit - GTA service reverse charge - Appellant hires vehicles for transporting goods from the premises of consignors to that of the consignees and affirms the liability of service tax to be paid by the consignor or consignee of the go.....

2015 (10) TMI 573 - CESTAT NEW DELHI

Shree Manglam Versus CCE & ST, Jaipur-I

Waiver of Pre-deposit BAS - nature of amount received - commission or discount on sale of goods Held That - Commission received by the Appellant was in relation to the material sold and would not fall within the scope of business auxiliary service - Stay Granted Decided in favour of the Appellant.

2015 (10) TMI 520 - MADRAS HIGH COURT

M/s AIM Associates Pvt. Ltd., Chennai Versus The Commissioner of Service Tax, Chennai and others

Waiver of Pre-deposit Services rendered amenable to service tax or not - Appellant facilitates Indian Railways to procure advertisements - Pay the charges directly to the railways and takes a commission Held That - Pre-deposit of tax is onerous - Ord.....

2015 (10) TMI 519 - BOMBAY HIGH COURT

Sunil Agnihotri Productions Versus Union of India And Others

Default in availing benefit of Service Tax Voluntary Compliance Encouragement Scheme 2013 Petition for seeking Writ of Certiorari Petitioner had to submit 50 of his dues within the time prescribed under the scheme and defaulted Held That - Admitted t.....


Municipal Corporation, Ludhiana Versus Commissioner of Central Excise and Service Tax, Ludhiana

Waiver of pre-deposit - Service of sale of space for time for advertisement - Dispute arises with regards to the quantum of pre-deposit - Appellant held pre-deposit as directed by the Tribunal was unfair and excessive, still deposited some amount - R.....

2015 (10) TMI 517 - CESTAT MUMBAI

Commissioner of Central Excise, Pune-III Versus M/s Computer Land UK Ltd.

Correctness of quantum of refund granted under Rule 5 of the CENVAT Credit Rules, 2004 Appeal filed by the Revenue - Revenue disputes on the quantum of refund claimed which has been sanctioned to the appellant including the amount which is not due to.....

2015 (10) TMI 516 - CESTAT DELHI

C.C.E. & S. Tax, Raipur Versus Satyam Balaji Rice Industries Pvt. Ltd.

Denial of refund claim - Notification No.41/2007-ST as amended by the Notification No. 17/2009-ST, dated 6.10.2007 and 7.7.2009 - Held that - appellate Commissioner was satisfied that all conditions for claiming refund of service tax were fulfilled, .....

2015 (10) TMI 515 - CESTAT CHENNAI

Commissioner of Central Excise, Coimbatore, Star Vision Versus Star Vision, Commissioner of Central Excise, Coimbatore

Waiver of penalty imposed under Section 76, 77 & 78 of Finance Act - Appellant contested to set aside penalties imposed under Section 76 and 78 of the Finance Act, 1944 Appellant serves as authorized distributor under the head Business Auxiliary .....

2015 (10) TMI 459 - DELHI HIGH COURT

Unitech Ltd. Versus UOI and ORS

Refund of Service Tax under reverse charge method for the period prior to 18.4.2006 - Petitioner pleads to pass an appropriate writ for quashing erstwhile explanation to clause (105) of Section 65 of the Finance Act, 1994 as well as the Rule (2)(1)(d.....

2015 (10) TMI 458 - CESTAT NEW DELHI

M/s Hans Travels Versus Commissioner of Central Excise, Indore

Business Support Service - freight charges (luggage booking charges) recovered by the appellant for transportation of goods on its buses. Held That - it quite clear that transport of goods on the buses would not come under the category of BSS merely .....

2015 (10) TMI 457 - CESTAT MUMBAI

My Car Pune Pvt Ltd Versus Commissioner of Central Excise, Pune-I

Renting of Immovable property - demand of service tax without giving credit of tax paid earlier - Held that - appellant had discharged the service tax liability as and when the rental income were received and the details of the challans for the payme.....

2015 (10) TMI 456 - CESTAT NEW DELHI

M/s Basti Sugar Mills Ltd. Versus Commissioner of Central Excise, Allahabad

Management Consultant Service - Activities of business promotion and support, customer care, product launching, customer education program and energy consultancy - Appellant contends the scope of work to be considered as Business Promotion and Suppor.....

2015 (10) TMI 455 - CESTAT MUMBAI

Commissioner of Service tax, Mumbai II Versus Group M. Media (I) P. Ltd.

Demand of service tax - Levy of tax amount received as discount and volume discounts - Held that - In the appellants own case, this bench vide final order 2014 (11) TMI 545 - CESTAT MUMBAI , allowed the appeals relying upon a decision in identical se.....

2015 (10) TMI 454 - CESTAT MUMBAI

Mahavir Transport Versus Commissioner of Central Excise, Kolhapur

Imposition of penalty - Misclassification of service - Held that - activities undertaken by the appellant can be classified into any of the services and appellant might have entertained a bonafide belief that the services rendered by them can be clas.....

2015 (10) TMI 453 - CESTAT NEW DELHI

M/s. Ajmer Auto Agencies Pvt. Ltd. Versus CCE, Ajmer

Disallowance of Cenvat credit - Input services - Trading activity - promotion of the Authorised service station - Held that - Appellants are dealers of Maruti Suzuki India Ltd and that they are also having Authorised service station for the same. The.....

2015 (10) TMI 452 - CESTAT MUMBAI

Shramik Sarva Seva Trust, Mula Parisar Sarva Seva Sangh Versus Commissioner of Central Excise, Aurangabad

Demand of service tax - Receipt of commission for supervising the harvesting and transportation of sugarcane from farmers field to the sugar factory - Held that - issue is now squarely settled by this tribunal in the case of DNYANESHWAR TRUST (2014 (.....

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