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2015 (5) TMI 886 - JHARKHAND HIGH COURT

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.....


2015 (5) TMI 842 - CESTAT AHMEDABAD

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.....


2015 (5) TMI 841 - CESTAT AHMEDABAD

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.....


2015 (5) TMI 807 - CESTAT BANGALORE

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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