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Service Tax - Case Laws

Showing 1 to 20 of 19933 Records

  • 2018 (5) TMI 1425

    Simultaneous penalty u/s 76 and 78 - Whether simultaneous penalties under sections 76 and 78 of the Finance Act, 1994 could have been imposed? - Held that - issue is already covered by judgment of Division Bench of this Court in case of Raval Trading Company v. Commissioner of Service Tax 2016 (2) TMI 172 - GUJARAT HIGH COURT , where it was held that Section 76 of the Finance Act, 1994, would cover only the cases of nonpayment of service tax whic....... + More

  • 2018 (5) TMI 1424

    Recovery of unpaid service tax from the petitioners - transportation services - transportation of Tur Dal - Case of the petitioners is that after introduction of service tax on transportation services to be collected through reverse charge mechanism, the Central Government had exempted such tax on transportation of specified goods under N/N. 33/2004 dated 3.12.2004 - extended period of limitation - Held that - With issuance of exemption notificat....... + More

  • 2018 (5) TMI 1423

    Condonation of delay in filing appeal - power of Appellate authority to condone delay - Held that - We do not find that within the narrow compass of the jurisdiction in such kind of cases the petitioner s explanation would pass the muster - The delay is substantial as against the legislative intent that no appeal should be entertained beyond a maximum period of 90 days. The petitioner has consumed more than a year in agitating the issues - petiti....... + More

  • 2018 (5) TMI 1422

    Classification of services - Works Contract Services or Erection, Commissioning or Installation Service? - certain contracts executed by the appellant for M/s Hindustan Petroleum Corporation - the Department was of the view that the activity carried out is in the nature of installation of tanks, pumps and related jobs - Held that - the appellant has claimed that the activities are covered under the definition of Works Contract Services . Further ....... + More

  • 2018 (5) TMI 1421

    CENVAT credit - input services - Maintenance and Repair Service - On line Information - Commercial Training or Coaching Service - Scientific and Technical Consultancy Service - Erection, Commissioning and Installation Service - Consultancy Services - Held that - the Revenue has not brought on record any ground to allege that the credit availed is in respect of ineligible input services. In the absence of any such ground, the CENVAT credit availed....... + More

  • 2018 (5) TMI 1420

    Levy of Service tax - Supply of Tangible Goods Service - renting-out heavy duty cranes to various parties engaged in the construction of Delhi Metro - Held that - The facts of the present case reveal that the appellant has supplied machinery on hire along with the operators. The customer is free to make use of the equipment along with the operator for activities as per necessity - It is further evident from the record of the case that the appella....... + More

  • 2018 (5) TMI 1419

    CENVAT credit - input services used for providing taxable services as well as trading activity - Rule 6 (2) of Cenvat Credit Rules, 2004 - Held that - Tribunal in case of Commissioner of Service Tax, Delhi vs. Machine Tools India Pvt. Ltd. 2017 (8) TMI 833 - CESTAT NEW DELHI has held that on the trading activity which was not even considered even as exempted service prior to 01/04/2011, no Cenvat credit is available on any input service attributa....... + More

  • 2018 (5) TMI 1418

    Penalty - Liability of service tax - incentive received for use of AMADEUS systems - Held that - taking note of the fact that the said issue was under litigation before Tribunal, the appellant was under bonafide belief that they are not liable to pay service tax - penalties do not sustain. - Penalty - Liability of Service Tax - remuneration / commission received from insurance companies - Held that - taking into consideration that the issue being....... + More

  • 2018 (5) TMI 1417

    Demand of service tax - referral services provided to foreign universities/colleges and banks - period post 01.07.2012 - Place of Provision Rules - export of services - case of appellant is that the appellant is not intermediary, therefore, they are not liable to pay service tax post 01.07.2012 - extended period of limitation. - Whether the appellant is intermediary in terms of Rule 2(f) of POPS Rules, 2012 or not? - Held that - As the appellant ....... + More

  • 2018 (5) TMI 1415

    Refund of unutilized CENVAT credit - rejection on the ground of time limitation - Section 11B of the Central Excise Act, 1944 - rejection on the ground that the application for refund of CENVAT credit was submitted after expiry of one year from the relevant date under Section 11B of CEA - Held that - the Commissioner (Appeals) has rightly relied upon the decision of the GTN Engineering (I) Ltd. 2011 (8) TMI 960 - MADRAS HIGH COURT wherein it has ....... + More

  • 2018 (5) TMI 1414

    Refund claim - time limitation - relevant date for the purpose of computation of one year in the case of export of service in terms of Section 11B - Held that - Larger Bench in the case of CCE&CST, Bangalore Vs. Span Infotech (India) Pvt. Ltd. 2018 (2) TMI 946 - CESTAT BANGALORE , after hearing of the party, has unanimously held that the relevant date for the purposes of deciding the time limit for consideration of refund claim under Rule 5 of CE....... + More

  • 2018 (5) TMI 1413

    Refund of unutilized CENVAT credit - denial on the ground of time bar as well as on lack of nexus in regard to certain services - Held that - as far as rejection of refund on time bar is concerned, by following the Larger Bench decision in the case of CCE&CST, Bangalore Vs. Span Infotech (India) Pvt. Ltd. 2018 (2) TMI 946 - CESTAT BANGALORE , where it has been held that relevant date of one year for the purpose of time limit for consideration of ....... + More

  • 2018 (5) TMI 1367

    Renting of immovable property service - whether service tax under Section 65(105)(zzzz) of the Finance Act, 1994 on renting of immovable property or any other service in relation to such renting, for use in the course of or, for furtherance of, business or commerce is within the legislative competence of the Union Parliament? - Held that - The question is directly relatable to the scope and ambit of Entry 49 of List II of the Seventh Schedule to ....... + More

  • 2018 (5) TMI 1366

    Refund claim - Relevant time - rejection on the ground that they have been filed beyond one year from the let export date as mandated under N/N. 17/2009-ST - Held that - the relevant date will have to be adjudged as per the provisions of Section 11B of the Central Excise Act, 1944. In particular portion (A)(i) of the Explanation to Section 11B ibid, namely the date on which the ship in which the goods are loaded leaves India. - Matter remanded to....... + More

  • 2018 (5) TMI 1365

    Liability of service tax of Bureau of Indian Standards (BIS) - Technical Testing and Analysis Services - excess charges received by the appellant - It appeared to the department that the amounts have been received by appellants from the customers which are in the nature of advances and the appellant is liable to pay service tax on the same - Held that - whenever any amount is received at the first instance from any client, appellant discharges th....... + More

  • 2018 (5) TMI 1364

    Refund of unutilized CENVAT credit - Rule 5 of the CCR 2004 read with N/N. 5/2006-CE (NT) dt. 14.03.2006 - Held that - The lower appellate authority has analyzed each of the issues one by one and has come to a reasoned finding. The Commissioner (Appeals) has also directed the assessee to file separate refund claims - On the issue of eligibility of various input services which the Revenue has found fault, the matter is now well settled in a number....... + More

  • 2018 (5) TMI 1363

    Non-refundable deposit, one time premium of Salami, which is not refundable - whether the said deposit is liable for Service Tax under the head of renting of immovable property? - Held that - there is a separate charge for the rent, which alone is taxable, the onetime premium charges is nonrefundable deposit, it is called as one time premium and not part of rent. Therefore, the same is not taxable - appeal allowed - decided in favor of appellant........ + More

  • 2018 (5) TMI 1362

    Business Support Services - the appellant had supplied RMC from their plant to the site of the customer through Transit Mixer Vehicle and the RMC is poured out by pumping from the special purpose vehicle and delivered at the desired location in the site - As the appellant had not discharged service tax on the service provided by them to clients in respect of RMC supplied to other manufacturers, the department was of the view that the said activit....... + More

  • 2018 (5) TMI 1361

    Refund claim - refund filed on the premise that on their activity of construction, they are not liable to pay service, therefore, amount paid by them is to be refunded - time limitation - unjust enrichment - Held that - it cannot be held that the appellant has filed refund claim with a delay. As in a case where is a dispute whether there is a liability of the assessee or not and the same has been settled by the higher forum, in that circumstances....... + More

  • 2018 (5) TMI 1360

    Demand of service tax after rejection of declaration under the Voluntary Compliance Entitlement Scheme (VCES) of the ground of limitation - validity of show cause notice - extended period of limitation - Held that - appellant provided business/service during the period April, 2008 to December, 2012 and filed declaration and VCES Scheme 2013 on 19.2.2014. Thereafter, the show cause notice has been issued on 17.02.2015 by without invoking extended ....... + More

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