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2015 (7) TMI 273 - CESTAT BANGALORE

Commissioner of Central Excise, Customs And Service Tax, Hyderabad-III Versus Hyderabad Detective & Security Services

Power of revisionary authority - Option to pay 25 service tax, interest and penalty - Held that - The provisions relating to extension of option and availability of option in respect of Commissioner (Appeals) and the Tribunal cannot be applied to the.....


2015 (7) TMI 272 - CESTAT NEW DELHI

Resonance Eduventures Pvt. Ltd. Versus CCE & ST, Jaipur-I

Waiver of pre deposit - Disallowance of CENVAT Credit - service tax was not paid on the amount of scholarships /fee discounts/fee concessions - Held that - Appellant has paid service tax on the entire amount received for providing commercial training.....


2015 (7) TMI 271 - CESTAT NEW DELHI

Allen Carreer Institute Versus CCE & ST, Jaipur-I

Valuation - Service tax on the amount of scholarship/fee discounts/fee concessions given to certain students - Deduction from assessable value - Held that - Prima facie find that the appellant has paid service tax on the entire amount received for pr.....


2015 (7) TMI 270 - CESTAT AHMEDABAD

Cosmos Impex India Pvt Ltd Versus Commissioner of Central Excise, Customs And Service Tax, Vadodara-I

Waiver of pre deposit - Appeal previously dismissed for non compliance with pre deposit order - Held that - Imposing 100 duty and penalty as pre deposit is too harsh a measure, especially when the merits of the issue are not considered. Rejecting the.....


2015 (7) TMI 234 - CESTAT MUMBAI

Kaytee Corporation Pvt Ltd Versus Commissioner of Service Tax, Mumbai-I

Commission agent service - Applicability of Section 66A - whether the lower authorities are correct in holding that the commission agent service received by the appellant is covered under Section 66A for discharging the service tax liability by the r.....


2015 (7) TMI 233 - CESTAT MUMBAI

Israni Networking Versus Commissioner of Central Excise, Mumbai

Manpower Recruitment Agency - service rendered by the appellant of supplying models for advertising purposes and catering for TV serials/films - Held that - Appellant is only supplying models for advertising of products or TV serials/films and to oth.....


2015 (7) TMI 232 - CESTAT NEW DELHI

CCE, Lucknow Versus M/s Distributors India

Valuation - Inclusion of warehousing charges and other reimbursables - Held that - Issue of includibility of warehousing and other reimbursables in the value of C&F agent service has been a subject matter of several judicial pronouncements. In the ca.....


2015 (7) TMI 231 - CESTAT MUMBAI

RELIANCE INDUSTRIES LTD. Versus COMMR. OF C. EX. & S.T. (LTU) , MUMBAI

Denial of CENVAT Credit - insurance auxiliary services - Cenvat credit of Service Tax paid on premium paid to insurance companies for group insurance/insurance - Held that - Karnataka High Court in the case of Millipore India Ltd. (2008 (11) TMI 97 -.....


2015 (7) TMI 221 - CESTAT BANGALORE

JJ Exporters Ltd (EOU Unit 1 & Unit 2) Versus Commissioner of Customs And Service Tax, Bangalore

Refund of accumulated Cenvat credit - documents are not in the name of the appellant - no nexus between input services and the final product - distribution of credit by the ISD - held that - In the impugned orders other than saying that bills are not.....


2015 (7) TMI 197 - CESTAT NEW DELHI

Jaipur Municipal Corporation Deen Dayal Versus Commissioner of Central Excise And Service Tax, Jaipur-I

Service Tax on lease of land for 99 years - whether in nature of Renting of Immovable Property or sale - invocation of extended period of limitation - Held that - As per Rule 3, the outright sale of the land is actually abandoned and it allows only l.....


2015 (7) TMI 189 - CESTAT MUMBAI

Commissioner of Central Excise, Pune-I Versus Elaars Pools Pte. Ltd.

Penalty u/s 70 & 78 - whether, in the facts and circumstances of the case, penalties under Sections 70 and 78 should be imposed or otherwise - Held that - Commissioner (Appeals) has very consciously considered the facts of the case, interpreted t.....


2015 (7) TMI 188 - CESTAT NEW DELHI

M/s Hindustan Steel Works Constructions Ltd. Versus Commissioner of Central Excise, Raipur

Extension of stay order - Power of Tribunal - Held that - Sub-section (1) of section 35B did not grant any power to grant stay; it only sought to put fetters on the power of the Tribunal to grant stay beyond a certain period. Consequently its aboliti.....


2015 (7) TMI 187 - CESTAT CHENNAI

M/s Arkkay Construction Versus Commissioner of Central Excise, Trichy

Penalty u/s 78 - Held that - suppression of facts with intention to evade payment of duty by the appellant has been established beyond doubt, the adjudicating authority has rightly invoked extended period and imposed equal penalty under Section 78 of.....


2015 (7) TMI 150 - CESTAT BENGLALORE

Japan Centre Versus Commissioner of Service Tax

Waiver of pre deposit - translation service and interpretation service - whether the appellant is liable to pay service tax on translation service and interpretation service provided by them - Held that - Decision in the case of Mayflower Languages S.....


2015 (7) TMI 149 - CESTAT - AHM

M/s. Banas Steel Industries Versus Commissioner of Service Tax, Ahmedabad

Levy of penalty - Demand of service tax - Commercial Construction Services - Held that - Appellant is not contesting the issue of payment of duty and interest thereon even though according to the appellant they have an arguable case on merits. The co.....


2015 (7) TMI 142 - MADRAS HIGH COURT

Commissioner of Central Excise Versus Customs, Excise and Service Tax Appellate Tribunal, M/s. Capital Color Lab

Maintainability of appeal - photography service - exemption under Notification No.12/2003-ST dated 20.06.2003 - Monetary limit - Held that - It is seen from the records that the adjudicating authority initially imposed ₹ 52,417/- as service tax.....


2015 (7) TMI 141 - CESTAT MUMBAI

Shaper India Pvt Ltd Versus Commissioner of Central Excise, Pune-III

Penalty u/s 78 - Technical know-how - Held that - Appellant has discharged the service tax liability and the interest thereof before the issuance of the show-cause notice. In our view, this should have been considered as enough compliance by the appe.....


2015 (7) TMI 140 - CESTAT MUMBAI

Commissioner of Central Excise, Nagpur Versus Balaji Fabricators, K.K. Fabricators

Demand of service tax - Manpower Recruitment or Supply Agency - Held that - Respondents herein were charged with non-discharge of service tax liability under the category of Manpower Recruitment or Supply Agency service for the work undertaken by the.....


2015 (7) TMI 139 - CESTAT BANGALORE

ADA Cell Works Wireless Engineering Ltd Versus Commissioner of Central Excise Customs And Service Tax, Hyderabad-II

Denial of CENVAT Credit - Whether or not the appellants are entitled to CENVAT credit of service tax paid on the premium of group medi-claim and group accident policies of the employees - Held that - CENVAT credit on group accident and group mediclai.....


2015 (7) TMI 138 - CESTAT BANGALORE

Fab Engineering Versus Commissioner of Central Excise And Service Tax, Mangalore

Penalty u/s 76 - business auxiliary services - Held that - Even though there was no claim made earlier for application of Section 80, I find that this is a case where one of the partners even though was ignorant of law, has fulfilled the obligation e.....


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