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Whether the service of a copy of the order by Speed Post, would constitute valid service under Customs Act, 1962? - Held Yes - HC    *    Donation to political party - Return filed with Election Commission, indicate the name and donor details - Deduction u/s 80GGC allowed - Tri    *    Handling of Cargo in Customs Areas (Amendment) Regulations, 2016    *    Export under GST Act    *    Cenvat credit on water treatment plant    *    Banking Sector Reforms: A Journey, Not a Destination (Shri S. S. Mundra, Deputy Governor August 24, 2016 at India Banking Reforms Conclave 2016 organized by Governance Now in Mumbai)    *    Exchange Rate Notification with effect from 27th Aug., 2016 thereby amending Notfn. 112/2016-Cus (NT)    *    Regarding appointment of CAA by M/s Nagarjuna Oil Corporation Ltd, Chennai    *    Seeks to further amend notification No.12/2012-Central Excise dated 17.03.2012 so as to levy Basic Excise Duty at a concessional rate of 2% on Aviation Turbine Fuel drawn by operators or cargo operators from the Regional Connectivity Scheme (RCS) airports for a period of 3 years    *    Amendment in Notification No.78/2014-Customs (N.T.) dated the 16th September, 2014    *    WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    Companies Act, 2013-25 Key Highlights    *    Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants - tappellants cannot be treated as recipients of GTA services in terms of Notification No. 35/04-S.T. appellant not liable to pay service tax - Tri    *    Method of valuation - the food processor basic unit along with the accessories are to be assessed together as electric mechanical domestic appliance with self contained electric motor and are chargeable to duty on MRP basis. - Tri    *    Invokation of extended period of limitation - willful misstatement/ suppression of facts - something more must be shown to construe the acts of the appellant as fit for the applicability of the proviso. - Tri    *    To take a view that the benefit of exemption can be extended only to those pipes which physically carry water and deny it to those which are used as Casing Pipes (which are also needed for delivery of water) would defeat very purpose of the Exemption Notification meant for giving the benefit to water treatment plants - Tri    *    Refund claim - period of limitation - In fact there is no time limit prescribed for issue of show-cause notice under Section 11B and thus it is open to Revenue to point out the short comings in the refund claim - Tri    *    Housing' made of plastic is not eligible for exemption available to the 'connector's. However many of such small consignments have been cleared under claim for exemption. - levy of penalty confirmed, though reduced - Tri    *    Regarding cenvat credit on service tax on rent a cab    *    Revised guidelines for disposal of confiscated goods - regarding    *    RBI Reference Rate for US $    *    Retrospective amendment - curtailment of the sales tax incentives by way of deferral constitutional validity - impact on completed assessment - The amended provisions cannot be invoked and applied in the present factual controversy. - HC
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Service Tax - Case Laws

Showing 1 to 20 of 15208 Records

  • 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... ... ...


  • 2016 (8) TMI 848 - CESTAT HYDERABAD

    M/s. Sree Kanya Combines Versus CCE, Visakhapatnam-II

    Waiver of penalty section 77 and 78 of the Finance Act, 1994 - demand of service tax with interest and penalty Renting of immovable property sale of space for advertisement bonafide belief no intention to evade tax section 80(2) - section 80(1) - Hel... ... ...


  • 2016 (8) TMI 847 - CESTAT MUMBAI

    M/s Kolland Developers Pvt. Ltd. Versus Commissioner of Central Excise, Nagpur

    Refund claim - services availed in terms of Notification No. 12/2013-ST dated 1.7.2013 in developing SEZ - receipt of specified services was not approved at the time when the said services were availed - Held that - it is found that the Notification ... ... ...


  • 2016 (8) TMI 797 - GUJARAT HIGH COURT

    UCB INDIA PVT LTD Versus UNION OF INDIA AND 2

    Business auxiliary services - reverse charge mechanism sales promotion expenses pertained to business expenditure to promote its products by conducting the doctor meetings, scientific sessions with doctors, distributing physician samples, printing of... ... ...


  • 2016 (8) TMI 796 - CESTAT CHENNAI

    Chola Business Services Ltd. Versus Commissioner of Service Tax, Chennai

    Self adjustment of service tax liability with excess tax paid earlier manpower recruitment and supply agency service - Held that - the adjustment of excess service tax paid by the appellant to the Central Government for the service not provided by hi... ... ...


  • 2016 (8) TMI 795 - CESTAT NEW DELHI

    The Chief General Manager South Eastern Coal Fields Ltd. Versus CCE & Cus, Raipur

    Eligibility of Refund claim excess payment of service tax due to calculation mistake on the basis of some bills - goods transport agency service services of cargo handling Held that - the Tribunal after detailed examination of the factual and legal i... ... ...


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