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Service Tax - Case Laws

Showing 1 to 20 of 18377 Records

  • 2017 (11) TMI 941 - CESTAT CHENNAI

    Bharat Heavy Electricals Limited Versus Commissioner of Service Tax

    Valuation - Abatement - Erection, Commissioning or Installation Services - on-going contracts, at the time of introduction of new tax entry as Works Contract Service w.e.f. 1.6.2007 - Held that - the tax liability of appellant for the period 1.6.2007 will not arise in case of works contract. For the period post-1.6.2007, necessarily the tax liability is determined belatedly under works contract service. Hence the question of option has no relevan....... + More


  • 2017 (11) TMI 940 - CESTAT ALLAHABAD

    M/s Bridal Jewellery Mfg Co. Versus Commissioner of Customs, C.E. & S.T., Noida

    Refund claim - input services - export of jewellery - whether appellant are entitled to refund of input service tax on banking services claim to be utilised for the purpose of export? - Held that - it is an admitted fact that the appellant has got only one manufacturing unit at 179, NSEZ, Noida and another unit of appellant was working as Head office at 2705, Besement, Banki Street, Karol Bagh, New Delhi - It is further admitted fact that there i....... + More


  • 2017 (11) TMI 887 - CESTAT BANGALORE

    M/s. Blue Star Limited Versus The Commissioner of Central Excise, Customs & Service Tax

    CENVAT credit - services provided to Special Economic Zone - C & F Agent services - denial on the ground that it has been entirely used for trading activity? - Held that - Hon ble High Court of Madras in the case of M/s. Ruchika Global Interlinks vs. CESTAT & CCE 2017 (6) TMI 635 - MADRAS HIGH COURT has clearly held that for trading activity, appellant is not entitled to the CENVAT credit of service tax - the CENVAT credit of service tax ....... + More


  • 2017 (11) TMI 886 - CESTAT HYDERABAD

    Kovvur Municipality And Other Versus CC, CE & ST, Guntur

    Renting of immovable property Service - sale of space or time for advertisement by municipalities / corporations - Held that - reliance placed in the case of Municipal Corporation Rajahmundry. Versus Commissioner of Service Tax & Central Excise-Visakhapatnam 2017 (7) TMI 685 - CESTAT HYDERABAD , where it was held that there cannot be any dispute on taxability on this score when the said activity is not being shown to be covered by any exclusi....... + More


  • 2017 (11) TMI 885 - CESTAT BANGALORE

    Mahaveer Electro Mech (p) Ltd Versus Commissioner of Service Tax Bangalore Tax-I

    Penalties u/s 76, 77 and 78 - erection, commissioning and installation service - composite contract - Held that - as appellant is not contesting their liability of service tax, which has been paid along with interest, the provision of Section 73(3) of the FA, 1994 are invokable to the facts of this case. In that circumstance, no SCN was required to be issued to the appellant. - Penalty not invokable on appellant by invoking section 80 - penalties....... + More


  • 2017 (11) TMI 884 - CESTAT BANGALORE

    CST, Bangalore Versus Dell India Pvt Ltd

    Refund claim - input services - courier service - transportation of goods - control tower charges used in SEZ operations - denial on the ground that the services were post manufacturing expenses and some of the services were wholly consumed in SEZ - Held that - the assessee is entitled for refund of service tax paid for the services which is in relation to authorised operations in the SEZ - the refund in respect of the transportation service is a....... + More


  • 2017 (11) TMI 883 - CESTAT ALLAHABAD

    M/s Goenka Motors (P) Ltd. Versus Commissioner of Central Excise & Service Tax, Allahabad

    VCES Scheme - short payment of service tax - claim of Revenue was that the VCES declaration made by appellant was false - Held that - as required under sub Section (1) of Section 108 of Finance Act, 2013 the appellant had complied with the requirements of said sub Section (1) of Section 108 ibid and, therefore, as provided under said sub Section (1) appellant had got immunity from penalty interest and any other proceedings under the Chapter - Sec....... + More


  • 2017 (11) TMI 882 - CESTAT BANGALORE

    Shruthi Maintenance Service Versus Commissioner of Service Tax Bangalore Service Tax-I

    Penalty - cleaning services - jurisdiction of revisionary authority to impose penalty - Held that - the High Court of Karnataka in the case of CST, Bangalore Vs. Motor World 2012 (6) TMI 69 - KARNATAKA HIGH COURT has held that when the assessing authority in its discretion has held that no penalty is leviable by virtue of Section 80 of the Act, the revisionary authority cannot invoke his jurisdiction and impose penalty for the first time - appeal....... + More


  • 2017 (11) TMI 881 - CESTAT BANGALORE

    Mach Aero Components Pvt Ltd Versus Commissioner of Service Tax Bangalore Service Tax-I

    Refund of unutilized input credit - denial on the ground that they have filed the refund claim beyond period of one year from which they exported their final products - Held that - reliance placed in the case of Commissisoner of Central Excise Versus GTN Engineering 2011 (8) TMI 960 - MADRAS HIGH COURT , where it was held that the relevant date should be the date on which the export of goods was made - refund not allowed - appeal dismissed - deci....... + More


  • 2017 (11) TMI 880 - CESTAT BANGALORE

    Kems Forgings Ltd. Sree Lakshmi Industrial Forge And Engineers Ltd. Unit-1, (Now M/s. KEMS Forgings Limited) Versus Commissioner of Central Excise, Customs and Service Tax, Bangalore

    CENVAT credit - construction services - input services - principles of res-judicata - Held that - the construction was raised at Hosakote factory but the appellant has wrongly taken the credit at their Maruthalli factory and when it was pointed out during the audit the appellant paid back the credit which was appropriated by the Revenue - the period in dispute is March 2008 during that time, the construction service fall in the definition of inpu....... + More


  • 2017 (11) TMI 837 - KARNATAKA HIGH COURT

    M/s. J.M.J Promotions Prop. Gration Anil Pinto Versus Commissioner of Central Excise & Service Tax, The Vice Chairman Settlement Commission

    Immunities granted under the Order No.18/2014-ST dated 28.3.2014 - Section 32K of the Act - Held that - this Court is of the opinion that it is not open to the Respondent-Commissioner of Central Excise and Service Tax to himself treat the order of Settlement Commission as non est because, in his opinion, the condition of granting immunity under the said order by payment of service tax dues to the extent of 2.19 crore was not satisfied. If at all ....... + More


  • 2017 (11) TMI 836 - GUJARAT HIGH COURT

    Commandant, Central Industrial Security Force Versus Union of India

    Maintainability of petition - condonation of delay in filing appeal - Held that - It is true that this Court has under rare and exceptional circumstances entertained writ petitions directly against the orders of the adjudicating authorities where by virtue of the nonextendable period of limitation prescribed by the statute has expired. While doing so, the Court has always been careful of not exercising such powers in a routine manner, virtually p....... + More


  • 2017 (11) TMI 835 - CESTAT BANGALORE

    Dear Constructions Engineers and Contractors Versus Commissioner of Central Excise, and Customs, Belgaum

    Delayed payment of service tax - demand of interest and penalty - Held that - the appellant though has not collected the service tax from their main contractor M/s. Wind World India Ltd. but still they have paid the same - the appellants have paid the interest amount of ₹ 15,56,161/- on 05.10.2015 against the demand of ₹ 15,18,104/- and the said amount has been appropriated also in the impugned order. - Penalty - Held that - in the sh....... + More


  • 2017 (11) TMI 834 - CESTAT BANGALORE

    Xerox Business Services India Pvt Ltd Versus Commissioner of Central Excise, Customs and Service Tax, Cochin-CCE

    Rebate Claim - Section 85(4) of the Finance Act, 1994 - Held that - the Commissioner(Appeals) vide her order dt. 24/08/2016 has allowed the rebate along with interest and for quantification, she has remanded the case back to the original adjudicating authority as per Section 85(4) of the Finance Act, 1994. Thereafter after three months, the Commissioner(Appeals) on her own has issued a corrigendum whereby she has deleted the interest granted by t....... + More


  • 2017 (11) TMI 833 - CESTAT BANGALORE

    Commissioner of Central Tax, Bangalore North Versus Slk Global Bpo Services Pvt Ltd

    Refund claim - invoices addressed to the premises other than the registered premises - Held that - reliance placed in the judgment of the High Court of Karnataka in the case of mPortal (India) Wireless Solutions Pvt. Ltd. 2011 (9) TMI 450 - KARNATAKA HIGH COURT wherein it has been held that there is no condition for availing CENVAT credit of input services, there is no condition for obtaining prior registration - appeal dismissed - decided agains....... + More


  • 2017 (11) TMI 832 - CESTAT BANGALORE

    M/s. N.T. Paul and Co. Versus The Commissioner of Central Excise & Service Tax, Cochin.

    Penalty - Non-payment of part of service tax - appellant case is that there was no suppression of facts with an intention to evade duty - Held that - the appellant have failed to pay the service tax during the relevant period but there was no suppression on his part because he has shown the liability of service tax in his balance sheet which has been produced on record - Further, as soon as it was pointed out by the audit, he paid the service tax....... + More


  • 2017 (11) TMI 776 - SUPREME COURT

    Commissioner of Service Tax Versus M/s. Coastal Gujarat Power Limited

    Exemption from levy of service tax on import of services - interpretation of statute - reverse charge transaction - reimbursements made over to service providers - the decision in the case of Coastal Gujarat Power Ltd Versus Commissioner of Service Tax, Mumbai-I 2016 (12) TMI 229 - CESTAT MUMBAI contested - Held that - delay condoned - appeal admitted........ + More


  • 2017 (11) TMI 775 - CESTAT MUMBAI

    M/s. Cipla Ltd Versus Commissioner of Central Excise, Mumbai-I

    Banking and Other Financial Service - services received by the appellant from the foreign collaborator - Rule 6(5) of the Cenvat Credit Rules, 2004 - Held that - all the issues such as revenue neutrality, period of service and limitation has to be considered in the facts of the present case, which have not been considered - As regard the revenue neutrality even though the Cenvat credit is available to the appellant, the fact that during the relev....... + More


  • 2017 (11) TMI 774 - CESTAT MUMBAI

    M/s. Videocon Industries Ltd Versus Commissioner of Central Excise, Aurangabad

    Reverse charge mechanism - receipt of services - in course of raising fund ECB and FCCB appellant are receiving services of various service provider based outside country like Merchant Bankers, Lead Manager, Advisors, Financial Advisors, Principle Agent, Legal Advisors, Management Consultant, Underwriters etc. - Revenue neutrality - Held that - Ld. Commissioner did not deal with the issue of Revenue neutrality in detail and the same was rejected ....... + More


  • 2017 (11) TMI 773 - CESTAT HYDERABAD

    APSRTC-Kadapa And Others Versus CCCE&ST, Tirupati

    Rent-a-Cab services - scope of the term renting and hiring - Andhra Pradesh State Road Transport Corporation (APSRTC), the appellants herein, are engaged in operation of buses in the State of Andhra Pradesh for travelling public. They were also providing buses for marriage functions, pilgrimage places etc. to private persons on commercial consideration. - Held that - under the rent-a-cab scheme, the hirer is endowed with the freedom to take the v....... + More


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