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Refund - reduction in value - credit notes towards trade discount raised by the Assessee subsequent to the sale - refund allowed - SC    *    Delayed deposit of collected service tax - due to lack of funds - Such possibilities do occur in the world of business - No penalty - Tri    *    CHAIR, BENCH AND STOOL - CORRECT CLASSIFICATION    *    Classification of Commodity fuel oil" derived from waste tyres/old tyres/plastic wastes    *    WPC for bluetooth headphones.    *    CENVAT CREDIT ON CERTIFIED COPY OF BILL OF MISC. CHARGES ON FINALIZATION OF BOE    *    LTC exemption for travelling to Sri Lanka    *    DTA supplied goods at SEZ - Order receive in US $    *    Regarding Refund    *    eligibility of service tax credit    *    Removal of goods from Depot to Job worker    *    90% exemption / abatement from service tax for a period of one year for Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport. - Notification    *    Education Cess / Secondary & Higher Education Cess    *    Opinion for availment of Cenvat Credit on invoices provided by CHA against service received for Export and Import.    *    Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver    *    Filing of online return for first quarter of 2016-17 - extension of period thereof    *    Jurisdiction of income-tax authorities    *    Advisory on Introduction of Special Advanced Authorisation Scheme    *    Applicability Of Service tax on Liquidated Damages    *    Purchase from unregistered dealer    *    Disclosures on the Website    *    Cabinet approves simplification and liberalisation of the Foreign Direct Investment Policy, 2016 in various sectors
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Service Tax - Case Laws

Showing 1 to 20 of 15227 Records

  • 2016 (8) TMI 1123 - CESTAT MUMBAI

    Commissioner of Service Tax Mumbai Versus Shlok Media Pvt. Ltd. (Vice-versa)

    Non fulfilling the obligation to deposit the collected tax to the Government of India - penalty imposed - Held that - The provisions of Finance Act 1994 and the rules framed therein require deposit of tax by the 5th of the following month. There is n... ... ...

  • 2016 (8) TMI 1122 - CESTAT MUMBAI

    Idea Cellular Ltd. Versus Commissioner of Central Excise Mumbai

    Service tax liability on the appellant under the category of sponsorship services - Held that - The issue is settled in favour of the assessee in Coca Cola India Pvt. Ltd. case 2014 (12) TMI 667 - CESTAT NEW DELHI wherein held apart from noting that ... ... ...

  • 2016 (8) TMI 1121 - CESTAT MUMBAI

    J.H. Mirza (Civil & Labour Contractor) Versus Commissioner of Central Excise Aurangabad

    Commercial and Industrial Construction Services - service tax demand - Held that - The show-cause notice specifically alleges that the appellant had rendered the services of Manpower Recruitment and Supply Agency Services and directed them to show-ca... ... ...

  • 2016 (8) TMI 1056 - CESTAT MUMBAI

    BASF India Ltd. Versus Commissioner of Central Excise, Goa

    Cenvat credit - service tax paid on the freight incurred for movement of goods from their depot to another depot of their own - Held that - it is found that the place of removal in respect of the goods sold from depot is the depot from which the good... ... ...

  • 2016 (8) TMI 1055 - CESTAT HYDERABAD

    M/s S.V.R. Electricals (P) Ltd. Versus The Commissioner C & CE, Guntur

    Demand of service tax - Goods Transport Agency Service - trucks were driven by drivers of the appellant - Held that - in the light of the judgments of Hon ble High Court of Madras in CCE, Salem Vs Suibramia Siva Co-operative Sugar Mills Ltd. 2014 (11... ... ...

  • 2016 (8) TMI 1054 - CESTAT MUMBAI

    Mumbai International Airport Pvt. Ltd. Versus Commissioner of Service Tax - I Mumbai

    Taxability of collection of development fee from the passengers operational, management and development of airport - section 65(3c) of Finance Act, 1994 definition of taxable service - section 65(105)(zzm) of Finance Act, 1994 fundamental requirement... ... ...

  • 2016 (8) TMI 1031 - CESTAT BANGALORE

    Kennametal India Ltd. Versus Commissioner of Central Excise, Large Taxpayers Unit

    Recovery of CENVAT credit imposition of interest and penalty machine tool accessories, tips and Inserts CHA service for export of goods Held that - the ownership of the goods and the risk related thereto remains with the appellant up to the loading o... ... ...

  • 2016 (8) TMI 1030 - CESTAT NEW DELHI

    CCE, Raipur Versus M/s. Supreme Warehousing Corpn.

    Refund - Clearing and forwarding agent loading and unloading of cargo demand of tax and interest on cargo service payment by respondent, service provider claim of refund for the period prior to the date the service became effective - reimbursement re... ... ...

  • 2016 (8) TMI 1029 - CESTAT HYDERABAD

    M/s IBC Ltd. Versus CC, & ST, Tirupati

    Demand of tax with interest - penalty under Sections 76, 77 and 78 of the Finance Act, 1994 non-submission of statutory returns Barites Ore and Iron Ore - mining service GTA service supply of tangible goods service - proviso to Section 73(1) of the F... ... ...

  • 2016 (8) TMI 1028 - CESTAT NEW DELHI

    M/s. Jain Grani Marmo (P) Ltd. Versus C.C.E., Jaipur

    Refund 100 EOU manufacture and export of marble and granite slabs Notification No.41/07-ST dated 06.10.2007 port service Held that - the CBEC vide Circular dated 26.02.2010 has interalia clarified that irrespective of the clarification of service pro... ... ...

  • 2016 (8) TMI 1027 - CESTAT MUMBAI

    Niranjan Suresh Bhatwal Versus Commissioner of Customs, Central Excise &Service Tax Nashik

    Demand of tax, interest and penalty non-payment of service tax - service tax registration renting of immovable property - section 65(105)(zzzz) read with section 65(98) of the Finance Act, 1994 invocation of section 80 of the Finance Act, 1994 benefi... ... ...

  • 2016 (8) TMI 991 - DELHI HIGH COURT

    Rakesh Brothers Versus The Assistant Commissioner of Service Tax

    Recovery proceedings u/s 87 of the Finance Act, 1994 - Demand of tax with interest and penalty stay of further coercive measures on payment of demanded amount Held that - there will be no further coercive measures against the petitioner under Section... ... ...

  • 2016 (8) TMI 990 - CESTAT MUMBAI

    C Bay Remote Services Private Limited Versus Commissioner of Service Tax, II

    Cenvat credit - Rejection of refund claim export of services - rule 5 CENVAT credit CCR availed before Service Tax Registration Held that - the issue is no more res-integra and is already decided in the number of cases mPortal India Wireless Solution... ... ...

  • 2016 (8) TMI 989 - CESTAT MUMBAI

    Jet Airways (I) Ltd. Versus Commissioner of Service Tax Mumbai

    Demand of tax, interest and penalty airlines business - classification - online information and database access or retrieval service service received from foreign based service provider - computer reservation system reverse charge mechanism Section 6... ... ...

  • 2016 (8) TMI 988 - CESTAT NEW DELHI

    M/s KLM Royal Dutch Airlines Versus CST, Delhi

    Valuation embarkation passenger in International Traffic - fuel surcharge administrative expenses passenger service fee airport tax Held that - The issue is already decided in number of identically situated appellant. The case referred is Lufthansa G... ... ...

  • 2016 (8) TMI 987 - CESTAT CHENNAI

    M/s. A.R.A.S. Motors Pvt. Ltd. Versus CCE, Madurai

    CENVAT credit demo cars capital goods input Held that - nothing is demonstrated today that a demo car falls in any of the Chapters dealing with capital goods. Therefore, the claim of capital goods fails. Further, plea of input is inconceivable for th... ... ...

  • 2016 (8) TMI 949 - CESTAT NEW DELHI

    M/s. Dewsoft Overseas Pvt. Ltd. Versus Commissioner of Service Tax New Delhi

    Rectification of mistake penalty demand barred by limitation - classification - online educational services commercial training or coaching services - online information and data base access or retrieval services malafide intention Held that - when t... ... ...

  • 2016 (8) TMI 948 - CESTAT NEW DELHI

    Bhatia Transport Service Versus Commissioner of Central Excise, Indore

    Demand of tax, interest and penalty - classification GTA service cargo handling service clearing and forwarding agent services reverse charge mechanism Held that - mere movement or transportation of the goods from one place to another, under the dire... ... ...

  • 2016 (8) TMI 947 - CESTAT NEW DELHI

    M/s. Shree Agencies Pvt. Ltd. and M/s. Minpro Industries Versus C.C.E. Jaipur-I

    Refund claim 100 EOU - the notification number 41/2007-ST terminal handling charges bill of lading charges inland haulage services transportation of empty containers from the port area to the factory Held that - All these services have been the subje... ... ...

  • 2016 (8) TMI 946 - CESTAT NEW DELHI

    M/s. Chairman Silk Mills Pvt. Ltd. Versus C.C.E. Jaipur-II

    Demand of tax and penalty reverse charge mechanism manufacture of grey fabrics import of yarn from Nepal separate invoice raised for expenses like transportation, clearance expenses etc is appellant receiving GTA services from exporter? - Notificatio... ... ...

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