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Service Tax - Case Laws


2016 (2) TMI 336 - CESTAT MUMBAI

Applied Micro Circuits India Pvt. Ltd. Versus Commissioner of Central Excise, Pune-III

Cenvat Credit - eligible input services after amendment - outdoor catering services, life insurance and premium - Held that - there is specific exclusion in respect of outdoor catering service and various other services including life insurance when such services are used for primarily or personnel use of consumption of any employee in the case as per the case records the services of outdoor catering and the life insurance services were clearly r.....

2016 (2) TMI 335 - CESTAT CHENNAI

Smt. A. Vijaya and Others Versus CCE, Salem

Demand of service tax on promotion/marketing/sale of the goods of M/s. Amway India Enterprises - appellants were not discharging service tax liability on the commissions received under multilevel marketing scheme (Direct Marketing) - extended period of limitation - Held that - service tax demand in respect of commission received by the appellants on direct retail sale is liable to be sustained and the service tax on the commission received for sa.....


M/s The Jammu And Kashmir Bank Ltd. Versus Commissioner of Central Excise, Customs And Service Tax, Noida

Delay in filing of an appeal before Commissioner (Appeals) - period of limitation - The appeal was filed after five months and sixteen days. - The ld. Commissioner (Appeals) held that in terms of Section 85 (3A) of the Finance Act, 1994, the initial period of appeal of two months is extendable by another one month by the ld. Commissioner (Appeals). However, the present appeal before him, was filed with further delay of more than three months and .....

2016 (2) TMI 333 - CESTAT KOLKATA

Bright Advertising Pvt Ltd Versus Commissioner of Service Tax, Kolkata

Condonation of delay - Period of limitation for filing an appeal - To be computed from the date of original order or from the date of modified order in original - Held that - The case laws relied upon by the appellant are not applicable to the present factual matrix as it was not a case of modification of a stay order passed by Commr (A). Secondly, the modification application before Commr (A) can not be considered as an appeal filed before a wro.....

2016 (2) TMI 332 - CESTAT KOLKATA

M/s Interstate Syndicate Versus Commissioner of Central Excise And Service Tax, JSR

Waiver of pre-deposit - Demand of service beyond the scope of show cause notice - though initially it was demanded in the SCN under the category of Mining services , but in the adjudication order, the said demand was confirmed under Business Auxiliary Service and GTA services. - Held that - At this stage, it is difficult to accept the contention of the Revenue that discharge of service tax liability for the services rendered mostly in Orissa and .....


Commissioner of Central Excise, Lucknow Versus M/s KK Telecom, M/s Surya Construction, M/s Parijat Construction, M/s S.K. Construction And Vica-Versa

Demand of service tax - Activity of Erection of Tele-communication towers for BSNL - taxability prior to 01/6/2007 - Held that - Though there is mention about making civil work of foundation, as contended by the learned AR documents to show the nature of material involved and supplied in the execution of the contract is not forthcoming. - However, he agreed that the value of the tower and other supplied materials of BSNL is not included in the gr.....

2016 (2) TMI 316 - CESTAT MUMBAI

ICICI Lombard General Insurance Company Ltd. Versus Commissioner of Service Tax, Mumbai-I

Cenvat Credit - scope of capital goods and input services for providing output services being General insurance services - credit of duty of excise paid on furniture and fixture - Revenue is of the view that they could not have availed CENVAT credit on Furniture and Fittings as they were not capital goods and on the Outdoor Catering Services it was not related to the services rendered by them which are taxable. BR BR Held that - appellant is elig.....

2016 (2) TMI 315 - CESTAT NEW DELHI

M/s Airef Engineers Pvt. Ltd. Versus Commissioner (Adjudication) Service Tax Commissionerate, New Delhi

Wavier of pre-deposit - Demand of service tax on advance received as per the balance sheet - Rate of composition tax on works contract - The appellant has contended that (i) It opted for Composition scheme for Works Contract Services when the rate of tax was 2 , and therefore the same rate should continue for the entire period of the contract - Held that - While the demands under Show cause dated 21/10/2012 and 19/10/2012 are prima facie not barr.....

2016 (2) TMI 314 - CESTAT KOLKATA

M/s. Bharat Heavy Electricals Ltd. Versus Commr. of Service Tax, Kolkata

Waiver of pre-deposit - Nature / type of payment made by the assessee - whether the amount of ₹ 82,82,956/- has been paid towards their routine service tax liability or reversal of CENVAT Credit towards their liability under Rule 6(3) of CENVAT Credit Rules, 2004 - Commissioner did not accept the said payment as reversal of credit observing that the said e-payment was in discharge of their liability towards service tax in providing taxable .....

2016 (2) TMI 313 - CESTAT MUMBAI

J.P. Morgan Services India Pvt. Ltd. Versus Commissioner of Service Tax, Mumbai

Refund of unutilized cenvat credit - export of services - distinguish between the refund claims as those prior to registration and those post-registration - Held that - In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. - Refund allowed.


M/s Tirupati Cylinders Ltd. Versus Commissioner of Central Excise, Meerut-I

Valuation - repair and maintenance activities - demands have been raised on the material components utilized in repair and maintenance work of LPG cylinders carried out by the appellant holding the same to be consumables, thereby not having any element of deemed transferred of property in the same. - Held that - the issue is no longer res-integra. It has been explained in the decision by the Apex Court that service tax and sales tax are mutually .....

2016 (2) TMI 259 - CESTAT NEW DELHI

M/s. Shivam Exports, M/s. Mecshot Blasting Equipment (P) Ltd. And M/s. Shree Ram Industries Versus CCE Jaipur

Refund - input services - duty paying documents - improper invoices not being in the proper form as per the provisions of Rule 4A of the Service Tax Rule 1994 as they did not contain complete details - Held that - so long as the documents (debit notes) reveal the essential details like registration no service provided, service recipient, value of taxable service, refund cannot be rejected merely because the documents are debit notes. BR BR Refund.....

2016 (2) TMI 258 - CESTAT NEW DELHI

Markers Mart And Prince Exports Versus C.C.E & S. Tax., Jaipur II

Refund - specified services requires for authorised operation in the Special Economic Zone (SEZ) - period of limitation - - Notification No. 9/2009 ST, dated 03.03.2009. - The appellant has contended that the ground of rejection namely non-submission of list of authorised operations - Held that - Refund cannot be denied merely for procedural lapse - if otherwise assessee is eligible to get refund, it should be allowed - Decision in the case of In.....

2016 (2) TMI 257 - CESTAT NEW DELHI

Alcatel Portugal SA Versus Commissioner Of Service Tax, Delhi

Waiver of pre-deposit - Erection, commissioning or installation service during the period prior to 1.6.2007 for Delhi Metro Rail Corporation Ltd. - ambit of Section 65(105)(zzd) of the Finance Act, 1994 and consulting engineer service enumerated under Section 65(105g) of the Finance Act, 1994 prior to 1.6.2007 - Held that - the conclusion is prima facie irresistible and compelling that the appellant had executed works contract, which is not taxable prior to 1.6.2007. - stay granted.


M/s. Rearden Commerce India Private Limited Versus Commissioner of Service Tax Bangalore-Service Tax

Refund claim for the unutilized CENVAT Credit - Export of Information Technology Software Services - Held that - It is noted that after 1.4.2011, the words in relation to business have been removed. From the facts on record and the definition of input service given above it is clear that the input services in question have got nexus with the output service viz., IT Software Services which are being exported by the appellant. BR BR Matter remanded.....



Condonation of delay in filing an appeal before Commissioner (Appeal) - writ petition - jurisdiction to entertain a writ petition under Article 226 of the Constitution - Held that - In the present case, quite apart from the petitioner presenting the appeal beyond the period what the Commissioner could condone, had simply not responded to the show-cause notice issued by the adjudicating authority. We have noticed that after receipt of show-cause n.....


CST Bangalore Versus Sitel Operating Corporation India Ltd And Dell International Services India Pvt Ltd And Vice-Versa

Refund - correlation of input services with export of services - Held that - the matter is remanded to the original adjudicating authority to examine the refund claims of these appellants in the light of the principles laid down by the CESTAT s Interim Order in the case of Apotex Research Pvt. Ltd. 2013 (9) TMI 1087 - CESTAT BANGALORE - Decided partly in favor of revenue.


M/s Essar Logistics Ltd. Versus Commissioner of Central Excise & Service Tax, Rajkot

Cargo Handling Services - handling of export cargo as part of Stevedoring services - transportation of goods through barges (sea) - whether the Appellant is liable to pay the Service Tax on Lighterage & Stevedoring services rendered by them in relation to vessel or goods at the Magdalla/Hazira port under Port Services as defined under Section 65(82) of the Finance Act, 1994. BR BR Held that - The Appellant contended that the charges were fixe.....

2016 (2) TMI 221 - CESTAT MUMBAI

DSP Merrill Lynch Limited Versus Commissioner of Service Tax, Mumbai And Vice-Versa

Management consultancy services - Merchant Banking Services - Underwriting services - Stock broker services. - Receipt of Advisory fees, Retainership fees, Advisory fees for Mergers and Acquisitions ( hereinafter referred as M&A), fees for Merchant Banking services ( hereinafter referred as MBS), Management fees earned by appellant s subsidiary, fees for underwriting Government securities and some other minor fees. BR BR Held that - what is to be.....

2016 (2) TMI 220 - CESTAT MUMBAI

Commissioner of Central Excise & Service Tax (LTU) Mumbai Versus M/s. Reliance Industries Ltd.

Place of receipt of services - within in domestic services or outside India - location of fixed establishment. - RIL was not paying service tax on the belief that the imported services are used outside the territorial waters of India viz., beyond 12 nautical miles (NM) to which provisions of the Finance Act, 1994 are not extended. - Application of provisions of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006. .....


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