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... ... ...
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... ... ...