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Service Tax - Case Laws


2016 (2) TMI 392 - ITAT DELHI

Commissioner of Customs And Central Excise, Indore Versus Patel Motors

Valuation - inclusion of handling charges of 1 of the price of spares used in the repairing motor vehicles - Held that - s the Commissioner (Appeals) finding that the handling charges were in relation to sale of goods and not in relation to provision of service is sustainable; there was no service involved in sale of such spares across the counter. - such handling charges were held to be not liable to service tax. - No demand - Decided in favor of assessee.

2016 (2) TMI 370 - CESTAT NEW DELHI

C.C.E. & S. Tax, Bhopal Versus Central Industrial Security Force

Refund - unjust enrichment - the impugned amount was deducted by Revenue from the refunds of Bharat heavy electricals Ltd in terms of the powers under section 87 (d) of Finance Act 1994 and BHEL recovered the said amount from the appellant by deducting the same from the payments due to the appellant for providing security services - Held that - . It is also not in dispute that by virtue of the above referred exemption order issued by the Ministry.....

2016 (2) TMI 369 - CESTAT NEW DELHI

M/s Katiyal And Associates Versus Commissioner of Central Excise, Indore

Classification of services - Business Auxiliary Service (BAS) or not - assessee required to verify the details relating to residential address and /or employer office address or any other details in respect of the applicants seeking financial assistance from various banks and in respect of which these banks sought such verification - Held that - verification of correctness, fairness and authenticity of information furnished by those seeking loan from Bank would not be classifiable under BAS - Demand set aside - Decided in favor of assessee.

2016 (2) TMI 368 - CESTAT MUMBAI

Commissioner of Central Excise, Aurangabad Versus The Divisional Controller

Tour Operator services - whether the vehicles operated by the appellant conform to the definition of tourist vehicle as provided in terms of Section 2(43) of the Motor Vehicle Act read with Rule 128 of the Central Motor Vehicles Rules. - Held that - to be covered under the category of Tour Operator Service , the vehicles used should meet the specifications of tourist vehicle as specified under Rule 128 of the Central Motor Vehicles Rules. - the b.....


M/s Gujarat Security Guard Services Versus Commissioner, Central Excise & Service Tax, Ahmedabad-III

Security Agency Service - appellant submitted that demand was raised merely on the amount as shown in the ledger account, without taking into consideration the actual receipt. - reimbursement expenses including salaries and other expenses - Held that - The matter is remanded to the Adjudicating authority to decide afresh after considering the documents and the submissions of the Appellant. In this context, the learned Advocate undertakes to appea.....

2016 (2) TMI 366 - CESTAT NEW DELHI

Protech Galvanizer & Fabricators Pvt. Ltd. Versus CCE & ST, Jaipur

Benefit of abatement - installation/commissioning of ground based towers for BSNL - Revenue stated that the appellant was liable to pay service tax by including the value of towers and as the value was not included abatement of 67 under Notification No. 1/2006-ST was not admissible and therefore the impugned demand is sustainable. - Held that - the question of availability of 67 abatement under Notification No. 1/2006-ST loses relevance as whatev.....

2016 (2) TMI 365 - CESTAT CHENNAI

M/s. Magnum Clothing Pvt. Ltd. Versus Commissioner Of Central Excise, Chennai

Refund - service tax was paid erroneously - export of services - Period of limitation - Revenue claimed that when the appellant did not follow the route of the notification, its claim is barred by law - it had not availed exemption granted by Notification No.18/2009 - Held that - The present claim of the appellant goes to the root of section 11B which deserves consideration. Reasoning state in this order as above is fortified from the principle l.....

2016 (2) TMI 336 - CESTAT MUMBAI

Applied Micro Circuits India Pvt. Ltd. Versus Commissioner of Central Excise, Pune-III

Cenvat Credit - eligible input services after amendment - outdoor catering services, life insurance and premium - Held that - there is specific exclusion in respect of outdoor catering service and various other services including life insurance when such services are used for primarily or personnel use of consumption of any employee in the case as per the case records the services of outdoor catering and the life insurance services were clearly r.....

2016 (2) TMI 335 - CESTAT CHENNAI

Smt. A. Vijaya and Others Versus CCE, Salem

Demand of service tax on promotion/marketing/sale of the goods of M/s. Amway India Enterprises - appellants were not discharging service tax liability on the commissions received under multilevel marketing scheme (Direct Marketing) - extended period of limitation - Held that - service tax demand in respect of commission received by the appellants on direct retail sale is liable to be sustained and the service tax on the commission received for sa.....


M/s The Jammu And Kashmir Bank Ltd. Versus Commissioner of Central Excise, Customs And Service Tax, Noida

Delay in filing of an appeal before Commissioner (Appeals) - period of limitation - The appeal was filed after five months and sixteen days. - The ld. Commissioner (Appeals) held that in terms of Section 85 (3A) of the Finance Act, 1994, the initial period of appeal of two months is extendable by another one month by the ld. Commissioner (Appeals). However, the present appeal before him, was filed with further delay of more than three months and .....

2016 (2) TMI 333 - CESTAT KOLKATA

Bright Advertising Pvt Ltd Versus Commissioner of Service Tax, Kolkata

Condonation of delay - Period of limitation for filing an appeal - To be computed from the date of original order or from the date of modified order in original - Held that - The case laws relied upon by the appellant are not applicable to the present factual matrix as it was not a case of modification of a stay order passed by Commr (A). Secondly, the modification application before Commr (A) can not be considered as an appeal filed before a wro.....

2016 (2) TMI 332 - CESTAT KOLKATA

M/s Interstate Syndicate Versus Commissioner of Central Excise And Service Tax, JSR

Waiver of pre-deposit - Demand of service beyond the scope of show cause notice - though initially it was demanded in the SCN under the category of Mining services , but in the adjudication order, the said demand was confirmed under Business Auxiliary Service and GTA services. - Held that - At this stage, it is difficult to accept the contention of the Revenue that discharge of service tax liability for the services rendered mostly in Orissa and .....


Commissioner of Central Excise, Lucknow Versus M/s KK Telecom, M/s Surya Construction, M/s Parijat Construction, M/s S.K. Construction And Vica-Versa

Demand of service tax - Activity of Erection of Tele-communication towers for BSNL - taxability prior to 01/6/2007 - Held that - Though there is mention about making civil work of foundation, as contended by the learned AR documents to show the nature of material involved and supplied in the execution of the contract is not forthcoming. - However, he agreed that the value of the tower and other supplied materials of BSNL is not included in the gr.....

2016 (2) TMI 316 - CESTAT MUMBAI

ICICI Lombard General Insurance Company Ltd. Versus Commissioner of Service Tax, Mumbai-I

Cenvat Credit - scope of capital goods and input services for providing output services being General insurance services - credit of duty of excise paid on furniture and fixture - Revenue is of the view that they could not have availed CENVAT credit on Furniture and Fittings as they were not capital goods and on the Outdoor Catering Services it was not related to the services rendered by them which are taxable. BR BR Held that - appellant is elig.....

2016 (2) TMI 315 - CESTAT NEW DELHI

M/s Airef Engineers Pvt. Ltd. Versus Commissioner (Adjudication) Service Tax Commissionerate, New Delhi

Wavier of pre-deposit - Demand of service tax on advance received as per the balance sheet - Rate of composition tax on works contract - The appellant has contended that (i) It opted for Composition scheme for Works Contract Services when the rate of tax was 2 , and therefore the same rate should continue for the entire period of the contract - Held that - While the demands under Show cause dated 21/10/2012 and 19/10/2012 are prima facie not barr.....

2016 (2) TMI 314 - CESTAT KOLKATA

M/s. Bharat Heavy Electricals Ltd. Versus Commr. of Service Tax, Kolkata

Waiver of pre-deposit - Nature / type of payment made by the assessee - whether the amount of ₹ 82,82,956/- has been paid towards their routine service tax liability or reversal of CENVAT Credit towards their liability under Rule 6(3) of CENVAT Credit Rules, 2004 - Commissioner did not accept the said payment as reversal of credit observing that the said e-payment was in discharge of their liability towards service tax in providing taxable .....

2016 (2) TMI 313 - CESTAT MUMBAI

J.P. Morgan Services India Pvt. Ltd. Versus Commissioner of Service Tax, Mumbai

Refund of unutilized cenvat credit - export of services - distinguish between the refund claims as those prior to registration and those post-registration - Held that - In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. - Refund allowed.


M/s Tirupati Cylinders Ltd. Versus Commissioner of Central Excise, Meerut-I

Valuation - repair and maintenance activities - demands have been raised on the material components utilized in repair and maintenance work of LPG cylinders carried out by the appellant holding the same to be consumables, thereby not having any element of deemed transferred of property in the same. - Held that - the issue is no longer res-integra. It has been explained in the decision by the Apex Court that service tax and sales tax are mutually .....

2016 (2) TMI 259 - CESTAT NEW DELHI

M/s. Shivam Exports, M/s. Mecshot Blasting Equipment (P) Ltd. And M/s. Shree Ram Industries Versus CCE Jaipur

Refund - input services - duty paying documents - improper invoices not being in the proper form as per the provisions of Rule 4A of the Service Tax Rule 1994 as they did not contain complete details - Held that - so long as the documents (debit notes) reveal the essential details like registration no service provided, service recipient, value of taxable service, refund cannot be rejected merely because the documents are debit notes. BR BR Refund.....

2016 (2) TMI 258 - CESTAT NEW DELHI

Markers Mart And Prince Exports Versus C.C.E & S. Tax., Jaipur II

Refund - specified services requires for authorised operation in the Special Economic Zone (SEZ) - period of limitation - - Notification No. 9/2009 ST, dated 03.03.2009. - The appellant has contended that the ground of rejection namely non-submission of list of authorised operations - Held that - Refund cannot be denied merely for procedural lapse - if otherwise assessee is eligible to get refund, it should be allowed - Decision in the case of In.....


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