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AO cannot re-open assessment merely for non filing of ITR unless the total income is exceeding maximum amount which is not chargeable to tax    *    Goods and GST Bill passed    *    WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    determination of assessable value for job work transaction    *    CENVAT CREDIT    *    Excise Cenvat credit on Electricity Power bill    *    Applicability Of Service tax on Liquidated Damages    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    GLOW SIGN AND HOARDING    *    Service tax exemption for transportation of life saving medicines    *    Regarding cenvat credit on service tax on rent a cab    *    Potato Chips as Namkeen    *    Central Excise Exemption of ₹ 150 Lakhs    *    Cenvat credit on water treatment plant    *    Cenvat Credit - refund - export of services - The registration is not the sole criteria for granting refund, so long the other conditions are satisfied, refund shall be granted - Tri    *    CENVAT credit demo cars capital goods input nothing is demonstrated today that a demo car falls in any of the Chapters dealing with capital goods - credit cannot be allowed - Tri    *    Period of limitation - in case duty was required to be paid on the strips, the appellant was entitled to avail credit of duty paid on the granules, which would have neutralized the entire demand on the strips - in this Revenue neutrally background, there could be no malafide on the part of the appellant to evade duty - Tri    *    Validity of statutory provisions - Imposition of penalty on company and directors - he legislature while in view of such situation has granted discretion to the executive, at the same time, provided for sufficient guidelines and safeguards so that such discretion does not convert into arbitrary or discretionary exercise of powers - HC    *    Strengthening Our Debt Markets (Dr. Raghuram G. Rajan, Governor - August 26, 2016 - at Annual Day Address to Foreign Exchange Dealers Association of India, Mumbai)    *    Violation of Clause 49 of the Listing Agreement - whole Time Director chaired the Audit Committee Meeting - levy of penalty of ₹ 5 lac cannot be said to unreasonable or excessive - SAT    *    Tribunal was right in confirming the set-off of MAT Credit under Section 115JAA brought forward from earlier years against tax on total income including surcharge and education cess instead of adjusting the same from tax on total income before charging such surcharge and education cess - HC
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Service Tax - Case Laws

Showing 1 to 20 of 15214 Records

  • 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... ... ...


  • 2016 (8) TMI 945 - CESTAT NEW DELHI

    Bhilwara Scribe (P) Ltd. Versus Commissioner of Customs, Excise & Service Tax, Bhopal

    Rejection of rebate claims delay in filing declaration to claim rebate business auxiliary service - Rule 5 of Export of Service Rules, 2005 - notification No. 12/05-ST dated 11.4.05 Held that - mere late filing of declaration where the Government can... ... ...


  • 2016 (8) TMI 944 - CESTAT CHENNAI

    Ammayanayakkanur Town Panchayat Versus CCE & ST, Madurai

    Condonation of delay rent out the bus stand to petty shops tax collected by appellant but not paid lack of knowledge on the part of office bearers no intention of delay applicability of service tax - Held that - The appellant is a town panchayat and ... ... ...


  • 2016 (8) TMI 943 - CESTAT CHENNAI

    Mrs. Artemis India Pvt. Ltd. Versus CST, Chennai

    Stay application for waiver of pre-deposit - Reconciliation of the taxable value payroll processing for various financial institutes and banking companies records for the period under dispute destroyed remand matter to adjudicating authority for reco... ... ...


  • 2016 (8) TMI 897 - CESTAT BANGALORE

    M/s SKF Sealing Solutions Pvt Ltd. Versus Commissioner of Central Excise, Bangalore

    CENVAT credit manufacturer of oil seeds input services under Rule 2(l) of CENVAT Credit Rules 2004 - outdoor catering rent-a-cab hotel booking expenses car maintainance charges Held that - the issue is no more res-integra and is already covered in va... ... ...


  • 2016 (8) TMI 896 - CESTAT NEW DELHI

    M/s Simpra Agencies Pvt. Ltd. Versus CST, Delhi

    Interest on delayed refund business auxiliary services Held that - the issue has been decided in a Supreme Court judgement in Union of India and ors. vs. M/s Hamdard (Waqf) Laboratories 2016 (3) TMI 68 - SUPREME COURT. The interest for delayed paymen... ... ...


  • 2016 (8) TMI 895 - CESTAT BANGALORE

    M/s Federal Mogul TPR (India) Ltd. Versus Commissioner of Customs & Service Tax

    Imposition of penalty - Rule 15(2) of CENVAT Credit Rules 2004 - manufacture of pistons, pistons rings etc., - receive management consultancy services - payment of management fee and sole selling commission CENVAT credit on input services delay in de... ... ...


  • 2016 (8) TMI 894 - CESTAT NEW DELHI

    M/s Peregrine Security Pvt. Ltd. Versus C.S.T. Delhi

    Restoration of original order - Imposition of penalty security services - valuation benefit under section 80 of the Finance Act, 1994 - bonafide belief Held that - during the relevant period the issue as to whether the value of the security services ... ... ...


  • 2016 (8) TMI 893 - CESTAT NEW DELHI

    Commissioner, Customs & Central Excise, Raipur (C.G.) Versus M/s. Sidharth Construction & Trading (P) Ltd.

    Imposition of penalty under section 78 of the Finance Act, 1994 respondent entered in a contract for Site Formation, Clearance and Excavation Services work further sub-contracted by respondent confusion regarding the liability of service tax - servic... ... ...


  • 2016 (8) TMI 852 - CESTAT MUMBAI

    Commissioner of Central Excise And Service Tax (LTU) , Mumbai Versus The Shipping Corporation of India Ltd.

    Refund of service tax paid inadvertently on non-taxable services - Operation and Maintenance Management of Well Stimulation Vessel - period from 16.6.2005 to 31.3.2006 - Classification of service - Ship Management service or Maintenance or Repair ser... ... ...


  • 2016 (8) TMI 850 - CESTAT BANGALORE

    Commissioner of Central Excise & Service Tax, LTU Versus 3M India Ltd.

    CENVAT credit liability of assesse to pay service tax under reverse charge mechanism section 66A of the Finance Act, 1994 Management Consultancy Service self-adhesive tapes Notification No. 23/2004-CE (NT) dated 10.09.2004 states that any service tax... ... ...


  • 2016 (8) TMI 849 - CESTAT NEW DELHI

    M/s D.P. Wires Pvt. Limited, M/s Ratlam Wires Pvt. Limited, M/s Kataria Wires Pvt. Limited Versus CCE, Indore

    CENVAT credit outward transportation of final product from factory gate to customer premises contract with customer to sell final products on FOR basis - Board circular No. 97/6/2007-ST dated 23.8.2007 Held that - in case of FOR destination sales, th... ... ...


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