Tax Management India .com TMI - Tax Management India. Com   
 
Case Laws
Home Case Index

Court

Law

Citation -


Showing 1 to 20 of 12563 Records

Case Laws - Case Laws

 

2015 (8) TMI 33 - CESTAT NEW DELHI

M/s Tarachand Chaudhary Versus CCE, Jaipur

Management maintenance or repair service - Extended period of limitation - management and maintenance of parks and road side plantation and maintenance - Held that - Adjudicating authority has dropped the demand pertaining to the period up to 30.4.20.....


2015 (8) TMI 32 - CESTAT NEW DELHI

M/s Suresh Jaiswal Versus Commissioner of Central Excise, Jaipur

Management maintenance or repair service - Extended period of limitation - management and maintenance of parks and road side plantation and maintenance - Held that - Adjudicating authority has dropped the demand pertaining to the period up to 30.4.20.....


2015 (8) TMI 31 - CESTAT AHMEDABAD

Shri Harishbhai R Aahir Versus Commissioner of Central Excise & S.T., Surat

Condonation of delay - Delay of 319 days - Medical illness - Held that - Reason given for delay in filing appeal is that the applicant was suffering from severe health issues since last one and half year and was admitted to Motiben Dalvi Hospital, Mu.....


2015 (8) TMI 30 - CESTAT NEW DELHI

M/s ST Microelectronics Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Noida

Denial of refund on input service credit lying unutilized in their Cenvat credit account of export of service - Various services - Held that - For outdoor catering services, the contention of the learned AR has submitted that as there is statutory re.....


2015 (8) TMI 29 - CESTAT NEW DELHI

Globe Ground India Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Delhi-IV

Denial of the Cenvat credit on inputs / input services - Credit taken on Security service, chassis of motor vehicle and exempted service to German Embassy - Held that - appellant is providing taxable as well exempted services but nowhere Revenue has .....


2015 (8) TMI 28 - CESTAT AHMEDABAD

M/s Shiv Engineering Versus Commissioner, Customs & Central Excise, Vadodara-I

Penalty of equal amount under Sections 78, 76, 77 (1)(b), 77(1)(C) of the Finance Act, 1994 and Rule 7C of Service Tax Rules, 1994 - Maintenance or Repair Service - Held that - Appellants had not taken this stand before the lower authorities. This do.....


2015 (7) TMI 1044 - CESTAT AHMEDABAD

Commissioner of Service Tax, Ahmedabad Versus M/s. Quintiles Technologies India Pvt. Limited

Denial of refund claim - Unutilized CENVAT Credit - Notification No. 5/2006-CE (NT) dated 14.03.2006 - Held that - The issue involved has been decided in favour of the appellants in earlier appeals under 2014 (4) TMI 288 - CESTAT AHMEDABAD . The same.....


2015 (7) TMI 1043 - CESTAT AHMEDABAD

M/s Bhavika Engineers Versus C.C.E. & S.T. -Vadodara-ii

Penalties under Section 76, 77 & 78 - entire service tax along with interest and 25 penalty was paid by the appellant before the issue of Show Cause Notice - Held that - It is a case of the appellant that penalties in excess of 25 penalty paid un.....


2015 (7) TMI 1042 - CESTAT AHMEDABAD

M/s Bombay Market Art Silk Co-op. Ltd Versus Commissioner, Central Excise & Service Tax, Surat-I

Levy of penalty Renting of Immovable Property Service - Demand of service tax - Club or Association Service - Held that - Demand of Service Tax on Club or Association Service is not sustainable in view of the decision of Hon ble Gujarat High Court. B.....


2015 (7) TMI 1041 - CESTAT BANGALORE

Nvidia Graphics Pvt Ltd Versus Commissioner of Service Tax, Bangalore

Denial of refund claim - Notification No. 11/2005 ST dated 19.04.2005 - Rebate claim has been filed beyond the period of one year from the date of export - Held that - appellant that they had provided promotion and marketing services to its over-seas.....


2015 (7) TMI 1040 - CESTAT BANGALORE

Commissioner of Customs, Central Excise And Service Tax, Guntur Versus Kusalava Finance Ltd.

Refund - determination of relevant date - Banking and other financial service - Held that - From the proceedings initiated resulting in the OIO, it is seen that the Department had reopened the assessment for the entire period from 2001 onwards. Ultim.....


2015 (7) TMI 1039 - CESTAT MUMBAI

DHL Logistics Pvt. Ltd. Versus Commissioner of Central Excise Thane-II

Utilization of excess CENVAT Credit - appellant did not maintain separate accounts - Input services - Business Auxiliary Service - Held that - cap of 20 is applicable on the service tax payable and not on the service tax credit actually availed. What.....


2015 (7) TMI 1010 - CESTAT AHMEDABAD

M/s SB Engineers Versus Commissioner Of Central Excise & Customs Service Tax - Vadodara-ii

Cenvat Credit - Reversal in case of Job work availing Exemption under Notification No. 8/2005 dated 01.03.2005 - Rule 6 of Cenvat credit Rules 2004 - held that - In various decision, it was observed that, Cenvat credit of input services was admissibl.....


2015 (7) TMI 1009 - CESTAT AHMEDABAD

M/s. Samir Construction Company Versus Commissioner of Service Tax, Ahmedabad

Condonation of delay - Non receipt of order - Whether the appeal filed by the appellant was correctly rejected as time-barred by the first appellate authority - Held that - Appeal filed by the appellant was received in the office of first appellate a.....


2015 (7) TMI 1008 - CESTAT NEW DELHI

M/s Nagar Palika Parishad Versus Commissioner of Customs And Central Excise, Service Tax, Meerut-I

Renting of immovable property service - Invocation of extended period of limitation - Held that - As said finding of the learned Commissioner (Appeals) has attained finality, wherein it has been held that there is no mens rea involved in the present .....


2015 (7) TMI 1007 - CESTAT AHMEDABAD

Commissioner of Central Excise & S.T., Vadodara Versus M/s. Century Cold Tyre Retreads

Valuation - deduction of value of material used in the retreading of tyres - Denial of benefit of Notification No. 12/2003-ST dated 20.6.2003 - Held that - Service Tax can be levied on the service component of any contract involving service with sale.....


2015 (7) TMI 1006 - CESTAT BANGALORE

M/s. Mahindra Reva Electric Vehicles Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Bangalore-I

CENVAT Credit - input services - legal services in respect of manufacture of Battery Operated Electric Cars - Held that - Admittedly, the dealers who were appointed by the assessee outside India required legal assistance, which stands given to them b.....


2015 (7) TMI 1005 - CESTAT BANGALORE

Indian School of Business Versus Commissioner of Customs, Central Excise And Service Tax, Hyderabad-IV

Waiver of pre deposit - Online Information and Data Base Access or Retrieval service, Club or association service and Manpower Recruitment or Supply Agency service - Held that - On going through the order, in our opinion, 50 payment was mentioned, pr.....


2015 (7) TMI 970 - CESTAT AHMEDABAD

Commissioner, Central Excise & Service Tax, Surat-II Versus Mi/s Kanoria Chemicals & Industres Ltd.

Denial of CENVAT Credit - Whether certain pollution control services availed by the appellant are eligible to CENVAT Credit under CENVAT Credit Rules 2004 or not - Appellant was required to maintain certain standards of effluent from Appellant s fact.....


2015 (7) TMI 969 - CESTAT AHMEDABAD

M/s Veeda Clinical Research Pvt. Ltd Versus Commissioner of Service Tax, Ahmedabad

Admissibility of CENVAT Credit - outdoor catering services - Held that - It is the claim of the Appellant that no expenses paid to the service provider is borne by the staff of the Appellant. For this purpose, Appellant filed certain documents for th.....


1....
 
 
 
what is new what is new





|| About us || Contact us || Feed Back || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Website