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2015 (8) TMI 1249 - CESTAT MUMBAI

Goel Nitron Constructions, Goel Ganga Promoters, Goeal Ganga Associates Versus Commissioner of Central Excise, Pune- III

Demand of service tax - maintenance and repair services - They were collecting corpus for maintenance, etc., and the said balance of funds along with account of utilisation, are transferred to the newly formed society, in terms of Sections 5 & 6 .....


2015 (8) TMI 1248 - CESTAT NEW DELHI

M/s. Phoenix International Ltd. Versus C.C.E. -& S.T. -Noida

Renting of Immovable Property Service - Valuation - Inclusion of notional interest - Penalty u/s 77 - Held that - Appellants have received a huge sum of Rs, 20 crores, interest free as security deposit at the time of execution of the agreement. The m.....


2015 (8) TMI 1247 - CESTAT ALLAHABAD

CCE, Kanpur Versus M/s Cross Road Auto Pvt. Ltd.

Authorised service station service - Free services during warranty period - Whether respondent is liable to pay service tax on free own services provided by the dealers - Hed that - it has not been brought out by Revenue whether any consideration is .....


2015 (8) TMI 1246 - CESTAT DELHI

C.S.T. -Service Tax-Delhi Versus Ishida India Pvt. Ltd.

Denial of refund claim - Export of service - Goods used in India - Erection, Commission & Installation and Business Auxillery Services - Held that - On analyzation of the activity of the respondents it can be seen that the respondents procure ord.....


2015 (8) TMI 1245 - CESTAT NEW DELHI

Commissioner of Central Excise, Panchkula Versus Duli Chand Narender Kumar Exports Pvt Ltd, Best Food International, Tanna Agro Impex Pvt Ltd, Modern Dairies Ltd, Muskan Overseas

Power of Commissioner (Appeals) to remand the matter - Held that - under section 85(4) the language is used in wider context. It does not restrict the type of order which the Commissioner (Appeals) may pass. Rather it states that the Commissioner (Ap.....


2015 (8) TMI 1244 - CESTAT BANGALORE

Akme Projects Ltd. Versus Commissioner of Service Tax, Bangalore

Collection of amount in the name of service tax - Amount received from several purchasers of flats - Held that - the original authority also observed that in many cases the works used was service charges and not service tax; moreover original authori.....


2015 (8) TMI 1243 - CESTAT AHMEDABAD

M/s Electrical Research & Development Association Versus CCE Vadodara-II

Denial of CENVAT Credit - Rent-a-cab service and Gardening service - Held that - Rent-a-cab Operator service or Bus operator services was utilized by them for transportation of their staff members, officers and employees from their residence to the f.....


2015 (8) TMI 1242 - CESTAT BANGALORE

NA Enterprises Versus Commissioner of Central Excise, Customs And Service Tax, Mysorefta

Services of maintenance and repair - Assessee discharged their service tax liability on 30 of the gross value of the contract for repairing the transformers - As the balance 70 of the contract value was in relation to the value of the parts replaced .....


2015 (8) TMI 1193 - CESTAT MUMBAI

Vidharbha Iron & Steel Co. Ltd. Versus Commissioner of CE & Customs, Nagpur

Manpower recruitment and supply agency services - Held that - Issue involved in this case is now squarely settled by the Hon ble High Court of Gujarat in the case of Arvind Mills Ltd. as reported in 2013 (10) TMI 821 - CESTAT AHMEDABAD upholding the .....


2015 (8) TMI 1192 - CESTAT MUMBAI

Sociedade de Fomento Industrial Pvt. Ltd. Versus Commissioner of CE Customs, Goa

Business Auxiliary Services - Denial of refund claim - Unjust enrichment - Held that - Iron ore, which was purchased by appellant as a merchant exporter, was exported. If the appellant has exported the consignment, it is a settled law that any tax pa.....


2015 (8) TMI 1191 - CESTAT MUMBAI

M/s Ghanshyam P. Choudhari Versus Commissioner of Central Excise, Aurangabad

Construction Service of Residential Complex - Penalty u/s 76 - Held that - Appellant having accepted before the adjudicating authority that they are rending the service and the said findings are not contested before first appellate authority, we are .....


2015 (8) TMI 1190 - CESTAT KOLKATA

M/s. Paharpur Cooling Towers Ltd. Versus Commissioner of Service Tax, Kolkata

Waiver of pre deposit - Penalty u/s 77 & 78 - Commercial or Industrial Construction Services - Held that - Appellant had neither filed reply to the show cause notice nor appeared for personal hearing before the adjudicating authority in spite of .....


2015 (8) TMI 1189 - CESTAT MUMBAI

M/s Reward Construction Pvt. Ltd. Versus Commissioner of CE & Service Tax, Pune III and vice versa

Denial of CENVAT Credit - Capital goods - Free issue of material - Held that - Claim of the appellant before the adjudicating authority was free of issue of material cannot be considered for inclusion in value for discharging service tax liability an.....


2015 (8) TMI 1188 - CESTAT CHENNAI

M/s G.E.T. Engineering Constructions Pvt Ltd Versus Commissioner of Service Tax, Chennai

Erection, Commissioning and Installation service - Penalty u/s 76 - Held that - Appellants are rendering Erection, Commissioning and Installation service to various customers under turnkey projects across India and to arrive monthly service tax liabi.....


2015 (8) TMI 1187 - CESTAT CHENNAI

M/s City Travels Versus CCE, Coimbatore

Tour operators service - whether the appellants are liable for service tax for the contract carriage operated for carrying passengers from one city to the other - Held that - The Govt. exempted the contract carriage permit operators under tour operat.....


2015 (8) TMI 1186 - CESTAT MUMBAI

M/s. Mahindra Ugine Steel Co. Ltd. Versus Commissioner of Central Excise, Raigad

Denial of CENVAT Credit - Goods Transport Agency Service - Invocation of extended period of limitation - Held that - There is no suppression in taking of credit. I also hold that under the facts and circumstances, construction of hostel/quarters for .....


2015 (8) TMI 1138 - CESTAT ALLAHABAD

Motilal Nehru National Institute of Technology Versus C.C. Ex. & S. Tax, Allahabad

Demand of service tax - Manpower Recruitment or Supply Agency service - placement charges are collected from students and not from an employer or a prospective employer - Held that - From the definition and the enumeration of this activity as a taxab.....


2015 (8) TMI 1137 - CESTAT ALLAHABAD

Gemini Mobiles Pvt Ltd, Sunny Motors Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Lucknow

Demand of service tax - Business Auxiliary Service - Appellants were also facilitating availment of loans by customers from Banks and financial institutions - Receipt of commission - Held that - In the light of the Larger Bench ruling clarifying cont.....


2015 (8) TMI 1136 - CESTAT MUMBAI

Commissioner of Central Excise, Nashik Versus M/s Bhagwati Steel Cast Ltd.

Power of commissioner to remand back the matter - Denial of CENVAT Credit - GTA Service - Held that - powers flowing from sub-Section (4) of Section 85 clothe, the Commissioner (Appeals) with power to even remand the proceedings. If proper inquiry is.....


2015 (8) TMI 1135 - CESTAT BANGALORE

M/s. Deloitte support services (I) P. Ltd Versus. C.C.E. & S.T. Hyderabad-IV

Waiver of pre deposit - Manpower recruitment or supply agency service - Reverse charge of mechanism - Held that - Payments made to local vendors for purchase of foreign currency to facilitate foreign stay of petitioner s employees abroad, on which th.....


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