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M/s. TA Enterprises, Chandrapura Versus The Union of India And 5 Others

Condonation of delay - filing of appeal before the Commissioner (Appeals) - Applicability of Limitation Act - Revenue argued that, Normally, the assesses are taking a chance by filing a matter directly in the High Court which is always at the peril a.....

2015 (5) TMI 885 - CESTAT MUMBAI

Sun-Area Real Estate Pvt Ltd Versus Commissioner of Service Tax, Mumbai-I

Denial of refund claim - Payment received in export of service in Indian rupees from Deutsche Bank - Held that - FIRCs were issued and there is a specific certification that the payment has not been received in non-convertible rupees, which establish.....

2015 (5) TMI 884 - CESTAT MUMBAI

M/s Oracle Financial Services Software Ltd Versus Commissioner of Service Tax, Mumbai

Extended period of limitation - Maintenance or repair of computer software service - Period of levy of tax - held that - Service Tax is not payable by the appellant for the period 9.7.2004 to 6.11.2005 under the category of Maintenance or Repair serv.....


The Gujarat Tea Depot Co. Versus C.S.T. -Service Tax, Ahmedabad

CENVAT Credit - input services - whether Packaging Services, Security Services, Telephone Services & Chartered Account Services would be considered as input services for of Lending of trademark to others - Payment of service tax on royalty receiv.....


M/s. Dic Fine Chemicals Pvt. Limited Versus Commissioner of Central Excise & S.T., Vadodara

Denial of refund claim - Bar of limitation - Determination of relevant date for filing refund claim - Held that - Regarding the relevant date for deciding the refund claim on limitation, the issue is no more res-integra as the Hon ble Delhi High Cour.....

2015 (5) TMI 840 - CESTAT MUMBAI

Commissioner of Central Excise & Customs, Nagpur Versus Noble Grains India Pvt Ltd

Refund claim - jurisdiction of sanctioning such refund - Export made from Akola factory - Revenue contends that jurisdiction of sanctioning such refund would arose only at Indore Commissionerate as the documents i.e., export documents were prepared f.....


Visakhapatnam Stevedores Association Versus Commissioner of Central Excise, Customs And Service Tax, Visakhapatnam-I

Manpower Recruitment and Supply service - principle of mutuality - Invocation of extended period of limitation - Held that - issue is prima facie covered by the Gujarat High Court 2013 (7) TMI 510 - GUJARAT HIGH COURT and Jharkhand High Court 2012 (6.....

2015 (5) TMI 806 - CESTAT NEW DELHI

M/s Shree Venkatesh Medical Agencies Versus Commissioner of Central Excise And Service Tax, Raipur

Demand of service tax - Invocation of extended period of limitation - Held that - Revenue has not filed any appeal against the impugned Order-in-Appeal for dropping the penalty under Section 78 ibid. The period involved in this case is October, 2002 .....

2015 (5) TMI 805 - CESTAT MUMBAI

Reach Network India Pvt Ltd Versus Commissioner of Service Tax, Mumbai-II

Waiver of pre deposit - Online Information and Database Access and/or Retrieval Services - Held that - Inter-connection charges paid by one ISP to another ISP are not liable to service tax - on 01.05.2006, appellant on their own, to avoid any further.....

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.....

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