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2015 (5) TMI 776 - CESTAT NEW DELHI

Bharti Airtel Ltd Versus Commissioner of Central Excise, Chandigarh

Denial of refund claim - Unjust enrichment - documents had not been produced to show that the amount charged to the foreign network operator was as per agreement and also to show that no service tax was charged - Held that - principle of unjust enric.....


2015 (5) TMI 775 - CESTAT MUMBAI

First Flight Couriers Ltd Versus Commissioner of Service Tax, Mumbai

Penalty u/s 76 & 78 - short payment of service tax - Held that - that there is no such allegation on the appellant and the escapement of tax as alleged seems to be short paid due to some mis-calculation. We also find strong force in the contentio.....


2015 (5) TMI 774 - CESTAT MUMBAI

Commissioner of Central Excise, Pune Versus Emerson Innovation Center

Denial of refund claim - Notification No. 5/2006-CE (NT) dated 14/03/2006 - nexus between the exported output service and the input services utilised - Held that - Nowhere in Rule 5 of the CCR, 2004, is there any condition of establishing a nexus bet.....


2015 (5) TMI 773 - CESTAT NEW DELHI

Uttam Toyota Versus Commissioner of Central Excise And Service Tax, Ghaziabad

Waiver of pre deposit - Non inclusion of value of spares - Free service during warranty period - Held that - In the case of free service provided by the applicant on behalf of M/s TKML to the customers of M/s TKML is reimbursing whole of the expenses.....


2015 (5) TMI 742 - BOMBAY HIGH COURT

The Commissioner of Service Tax Mumbai Versus M/s Maersk India Pvt Ltd.

Export of serveries - Non-availabity of exemption notification during the period 1.3.2003 to 19.11.2003 - Contravention of the provisions of Section 68 - Penalty u/s 76 & 78 - exemption granted under Notification No. 21/2003-ST - Held that - It i.....


2015 (5) TMI 741 - CESTAT NEW DELHI

M/s Canvasm Technologies Ltd. Versus Commissioner of Central Excise And Service Tax, Noida

Waiver of pre deposit - Business Auxiliary Service - Reverse charge mechanism - Revenue neutrality - Held that - CAI were providing the services to the customers of the appellants as per the agreement between CAI and the appellants and the payment fo.....


2015 (5) TMI 740 - CESTAT NEW DELHI

M/s Shriram General Insurance Co Ltd Versus Commissioner of Central Excise And Service Tax, Jaipur-I

Waiver of pre deposit - Denial of CENVAT Credit - Reinsurance business - Held that - Prima facie, when the applicant undertake the insurance, i.e. the insurance date of commencement of risk by the insurance company for covering the insurance of Polic.....


2015 (5) TMI 739 - CESTAT MUMBAI

Atlas Copco (I) Ltd. Versus Commissioner Of Central Excise, Pune

Export of service or not - Business Auxiliary Services or export transaction - Held that - service recipient is situated abroad and the payments for the services rendered was received in convertible foreign exchange and the service has been delivered.....


2015 (5) TMI 705 - CESTAT NEW DELHI

Amway India Enterprises Pvt. Ltd. Versus C.S.T., Delhi

Intellectual property Right services - Non speaking order - Held that - Paras 28 and 29 of the impugned order which dealt with the impugned demand relating to intellectual property are clearly and admittedly non-speaking. Indeed, the first 6 lines of.....


2015 (5) TMI 704 - CESTAT MUMBAI

Lear Automotive (I) Pvt. Ltd. Versus Commissioner of Central Excise, Pune-I

Classification of service - whether the appellant herein is liable to discharge the service tax liability under the reverse charge mechanism under the category of Manpower Recruitment or Supply Agency Services , on payments made by them to Lear Corpo.....


2015 (5) TMI 703 - CESTAT MUMBAI

Hafeez Contractor Versus Commissioner of Service Tax, Mumbai

Architectural services - Receipt of professional fees - Failure to provide details of fees received - appellant were not collecting and paying service tax on the value of taxable services - Held that - Appellant having discharged the service tax liab.....


2015 (5) TMI 702 - CESTAT MUMBAI

Commissioner of Service Tax-II, Mumbai Versus M/s Pulcra Chemicals (India) Pvt Ltd

Denial of refund claim - marketing support services - Service provided and consumed in India - Held that -Even though the services provided in India but on behalf of foreign entity and payment is made in convertible foreign exchange, it is clear that.....


2015 (5) TMI 670 - CESTAT NEW DELHI

M/s. Uttam Toyota Versus C.C.E. &S. T., Ghaziabad

Waiver of pre deposit - value of the spare parts used in providing authorised service station service has not been included - Held that - For a similar (impugned) demand of service tax in the appellant s own case 2011 (1) TMI 728 - CESTAT, NEW DELHI .....


2015 (5) TMI 668 - CESTAT MUMBAI

CCE, Nashik, Hindustan Aeronautics Ltd Versus Hindustan Aeronautics Ltd, CCE, Nashik

Scientific and technical consultancy services - Reverse charge mechanism - nature of intellectual property services (IPR) rendered by foreign firms - Held that - The terms of the relevant agreements indicate that these agreements were intended primar.....


2015 (5) TMI 667 - CESTAT MUMBAI

S.K. Electro Engineers Versus Commissioner of Central Excise

Penalty u/s 76, 77 & 78 - Levy of late fee for delayed filing of return - Delay in payment of service tax - Held that - Appellant had discharged the service tax liability along with interest thereon much before the issue of show-cause notice and .....


2015 (5) TMI 666 - CESTAT NEW DELHI

M/s. Craftex India Versus Commissioner of Central Excise, Allahabad

Refund - Bar of limitation - Lack of documentary evidence - Held that - Original adjudicating authority as well as appellate authority have clearly noted that the appellants have not submitted the evidence of payment of service tax on the specified s.....


2015 (5) TMI 665 - CESTAT NEW DELHI

M/s Gail India Ltd Versus Commissioner of Central Excise And Service Tax, LTU Delhi

Waiver of pre deposit - service to self - transport of goods, other than water, through Pipelines or other Conduit Services - The adjudicating authority records inter alia that the appellant charges the marketing margin from its customer for providin.....


2015 (5) TMI 636 - CESTAT MUMBAI

Commissioner of Central Excise & Customs, Aurangabad Versus M/s. B.M. Constructions

Admissibility of CENVAT credit - Penalty u/s 78 - non inclusion of value of steel, cement and other materials received free of cost by respondent from their customers while arriving at the value of construction service for payment of service tax on t.....


2015 (5) TMI 635 - CESTAT MUMBAI

Janata Sahakari Bank Ltd Versus Commissioner of Central Excise, Pune-III

Receipt of commission for disbursement of govt. teacher s salary - Business Auxiliary Services - Penalty u/s 78 - Held that - lower authorities were error in holding that appellant would fall under the category of commission agent and the amount rece.....


2015 (5) TMI 634 - CESTAT MUMBAI

M/s. Klaus Multiparking Systems Pvt. Ltd. Versus CCE Pune III

Rejection of the refund claim - Erection, Commissioning or Installation service - benefit of Notification No. 19/03 - claim of rebate / abatement of 67 - Held that - Vivisection of Works Contract was permissible before the introduction of service tax.....


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