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Service Tax - Case Laws



M/s Kaushal Construction Co. Versus Commissioner of Central Excise

Condonation of delay - Dismissal of the appeal before the tribunal on the ground of delay of 262 days Appellant submitted the reason of negligence of the consultants to file the appeal in time and the prolonged illness of his brother as reasons of de.....

2015 (10) TMI 862 - KERALA HIGH COURT

M/s. Muthoot Finance Limited. Versus Union of India and others

Confirmation of demand by the Commissioner ignoring the decision of Larger Bench as cited by the Appellant - Applicability of Decision in the case of Paul Merchants Ltd. v. Commissioner of C.EX., Chandigarh 2012 (12) TMI 424 - CESTAT, DELHI (LB) - Ex.....


M/s Delta Information Service Ltd., Chandigarh Versus The Commissioner of Central Excise, Chandigarh

Delay in pre-deposit Appeal dismissed by Tribunal for failure to deposit the amount in time Appellant contends that copy of order was received on the last date for pre-deposit Appellant deposited the amount within two weeks and his conduct is neither.....


Commissioner of Central Excise Service Tax Commissionerate, Bangalore Versus Navakaranataka Steels Ltd.

Jurisdiction of High Court - Demand of service tax - clearing and forwarding service - Held that - question squarely falls within the Explanation carved out under section 35G of the Act and there fore, the High Court would not have any jurisdiction t.....

2015 (10) TMI 859 - CESTAT AHMEDABAD

M/s Blossom Industries Limited Versus Commissioners of Central Excise, Customs and Service Tax-Daman

Valuation - Job work - manufacture of Alcoholic Beverages (i.e., Beer) - inclusion of surplus/profit retained by the Brand owners (BO, M/s UBL) - Held that - the amount returned to BO is in so far as surplus/profit of BO, cannot be included in the ta.....

2015 (10) TMI 858 - CESTAT MUMBAI

Reliance Clinical Research Services Pvt Ltd, Siro Clinpharm Pvt Ltd Versus Commissioner of Service Tax, Mumbai-II

Clinical Trial/Research Service from 01.07.2003 to 31.03.2006 - amendment in the nature of retrospective or not - Revenue contends that the same is taxable due to an addition of Explanation in respect of the definition of the Technical Testing and An.....

2015 (10) TMI 857 - CESTAT ALLAHABAD

(F.M.) Northern Coalfields Ltd. Versus C.C.E., Allahabad

Levy of service tax, interest and penalty - Goods Transport Agency Service - Held that - The issue is no longer res integra and is covered by the decision of this Tribunal in South Eastern Coal Fields Ltd. 2014 (8) TMI 857 - CESTAT NEW DELHI and West.....

2015 (10) TMI 856 - CESTAT ALLAHABAD

Alok Leasing (P) Ltd. Versus C.C.E. & S. Tax, Allahabad

Denial of abatement benefit - GTA service - exemption Notification Nos.32/2004-ST and 35/2004-ST, both dated 3.12.2004 - Held that - The issue is no long res integra. The decision of this Tribunal in Paliwal Home Furnishing vs. C.S.T., Delhi 2010 (12.....

2015 (10) TMI 855 - CESTAT ALLAHABAD

Gupta Academics Pvt. Ltd. Versus C.C.E., Kanpur

Demand of service tax on amount received in advance prior to introduction of levy - commercial training and coaching service - Remission of service tax - tax on admission fee - Held that - The principle is well established and is constitutionally ens.....

2015 (10) TMI 788 - DELHI HIGH COURT

Bharat Hotels Limited Versus The Commissioner Central Excise, Customs And Service Tax

Pre-deposit - Refusal to give credit for Service Tax already deposited - classification - Service provided by Petitioner is Transportation of Passengers by Air Services - Department contends that Petitioner provides services of Supply of Tangible Goo.....


M/s Indfos Industries Ltd. Versus Commissioner of Custom & Central Excise

Validity of Tribunal s order - held that - Tribunal had erred in dismissing the appeal instead of remanding the matter. - Once the Tribunal has remanded the matter to the Adjudicating Authority for a fresh decision, the same order should have been pa.....

2015 (10) TMI 786 - BOMBAY HIGH COURT

M/s. S2 Infotech Pvt. Ltd. Versus The Union of India & Ors.

Delay in passing order - Recovery of service tax - Impugned order passed after a period of 22 months Petitioner contended that any unreasonable delay to be avoided in passing adjudication order Held That - sitting on files and for months together and.....

2015 (10) TMI 785 - BOMBAY HIGH COURT

Matrix Publicities And Media (I) Pvt Ltd Versus The Union of India And Others

Order passed without an opportunity of being heard given to the Petitioner - Impugned orders were passed on the merits of the Refund Applications Letters filed by the Petitioner specifically accorded for an oral hearing which was not given Respondent.....

2015 (10) TMI 784 - CESTAT KOLKATA

M/s. Calcutta Haldia Shipping Services (P) Ltd. Versus Commr. of Service Tax- Kolkata

Demand of Service Tax Appellant provide services of dredging service, supply of tangible goods service and transport of goods by Road Service and contends that service tax pertaining to the same has already been paid by the Contractor; though the wor.....

2015 (10) TMI 783 - CESTAT KOLKATA

M/s. J.K. Engineering Pvt. Ltd. Versus Commr. of Central Excise & Service Tax-Siliguri

Waiver of Service Tax Appellant agrees with the liability of service tax; disposed certain amount further agreeing to pay the balance due in time Held That - Appellant is required to deposit the amount as directed and on compliance of the same balanc.....

2015 (10) TMI 782 - CESTAT ALLAHABAD

Managing Director of U.P. State Bridge Corporation Versus C.C.E., Lucknow

Denial of benefit of abatement - GTA service - Whether appellant is entitled to take 75 abatement as per the provisions contained in Notification No. 1/2006-ST dated 01/3/06 - Held that - under this notification transporters providing services to the.....

2015 (10) TMI 781 - CESTAT NEW DELHI

CCE, Meerut-I Versus Shri Dheeraj Kumar Mishra

Demand of service tax - Cargo handling service - Loading unloading and stacking of sugar bags in godowns within the factory premises - Held that - issue is indeed squarely covered in favour of the respondent by the judgement in the cases of Purshotta.....

2015 (10) TMI 780 - CESTAT NEW DELHI

M/s NV Marketing Pvt Ltd Versus Commissioner of Service Tax, Delhi-I

Demand of Service Tax Business Auxiliary Service - Appellant conducted the lottery business liable to service tax under Section 55 (105) (zzb) ibid Appellant contended that service is covered under Section 65 (105) (zzzzn) and the same is unconstitut.....

2015 (10) TMI 779 - CESTAT MUMBAI

Mistair Health & Hygiene Pvt. Ltd. Versus Commissioner of Central Excise, Pune-II

Job work - whether manufacturing of medicines containing alcohol amounts to manufacture and liable for service tax under business auxiliary services or not Appellant contested that medicines manufactured containing alcohol undoubtedly arise out of ma.....


The General Manager, Telecom District, B.S.N.L. Versus The Commissioner Of Central Excise

Validity of impugned order - whether the order passed by the First Appellate Authority can be set aside by the Tribunal without meeting the reasons recorded in the order of the First Appellate Authority - Held that - Except for recording that there h.....

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