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2015 (8) TMI 1193 - CESTAT MUMBAI

Vidharbha Iron & Steel Co. Ltd. Versus Commissioner of CE & Customs, Nagpur

Manpower recruitment and supply agency services - Held that - Issue involved in this case is now squarely settled by the Hon ble High Court of Gujarat in the case of Arvind Mills Ltd. as reported in 2013 (10) TMI 821 - CESTAT AHMEDABAD upholding the .....


2015 (8) TMI 1192 - CESTAT MUMBAI

Sociedade de Fomento Industrial Pvt. Ltd. Versus Commissioner of CE Customs, Goa

Business Auxiliary Services - Denial of refund claim - Unjust enrichment - Held that - Iron ore, which was purchased by appellant as a merchant exporter, was exported. If the appellant has exported the consignment, it is a settled law that any tax pa.....


2015 (8) TMI 1191 - CESTAT MUMBAI

M/s Ghanshyam P. Choudhari Versus Commissioner of Central Excise, Aurangabad

Construction Service of Residential Complex - Penalty u/s 76 - Held that - Appellant having accepted before the adjudicating authority that they are rending the service and the said findings are not contested before first appellate authority, we are .....


2015 (8) TMI 1190 - CESTAT KOLKATA

M/s. Paharpur Cooling Towers Ltd. Versus Commissioner of Service Tax, Kolkata

Waiver of pre deposit - Penalty u/s 77 & 78 - Commercial or Industrial Construction Services - Held that - Appellant had neither filed reply to the show cause notice nor appeared for personal hearing before the adjudicating authority in spite of .....


2015 (8) TMI 1189 - CESTAT MUMBAI

M/s Reward Construction Pvt. Ltd. Versus Commissioner of CE & Service Tax, Pune III and vice versa

Denial of CENVAT Credit - Capital goods - Free issue of material - Held that - Claim of the appellant before the adjudicating authority was free of issue of material cannot be considered for inclusion in value for discharging service tax liability an.....


2015 (8) TMI 1188 - CESTAT CHENNAI

M/s G.E.T. Engineering Constructions Pvt Ltd Versus Commissioner of Service Tax, Chennai

Erection, Commissioning and Installation service - Penalty u/s 76 - Held that - Appellants are rendering Erection, Commissioning and Installation service to various customers under turnkey projects across India and to arrive monthly service tax liabi.....


2015 (8) TMI 1187 - CESTAT CHENNAI

M/s City Travels Versus CCE, Coimbatore

Tour operators service - whether the appellants are liable for service tax for the contract carriage operated for carrying passengers from one city to the other - Held that - The Govt. exempted the contract carriage permit operators under tour operat.....


2015 (8) TMI 1186 - CESTAT MUMBAI

M/s. Mahindra Ugine Steel Co. Ltd. Versus Commissioner of Central Excise, Raigad

Denial of CENVAT Credit - Goods Transport Agency Service - Invocation of extended period of limitation - Held that - There is no suppression in taking of credit. I also hold that under the facts and circumstances, construction of hostel/quarters for .....


2015 (8) TMI 1138 - CESTAT ALLAHABAD

Motilal Nehru National Institute of Technology Versus C.C. Ex. & S. Tax, Allahabad

Demand of service tax - Manpower Recruitment or Supply Agency service - placement charges are collected from students and not from an employer or a prospective employer - Held that - From the definition and the enumeration of this activity as a taxab.....


2015 (8) TMI 1137 - CESTAT ALLAHABAD

Gemini Mobiles Pvt Ltd, Sunny Motors Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Lucknow

Demand of service tax - Business Auxiliary Service - Appellants were also facilitating availment of loans by customers from Banks and financial institutions - Receipt of commission - Held that - In the light of the Larger Bench ruling clarifying cont.....


2015 (8) TMI 1136 - CESTAT MUMBAI

Commissioner of Central Excise, Nashik Versus M/s Bhagwati Steel Cast Ltd.

Power of commissioner to remand back the matter - Denial of CENVAT Credit - GTA Service - Held that - powers flowing from sub-Section (4) of Section 85 clothe, the Commissioner (Appeals) with power to even remand the proceedings. If proper inquiry is.....


2015 (8) TMI 1135 - CESTAT BANGALORE

M/s. Deloitte support services (I) P. Ltd Versus. C.C.E. & S.T. Hyderabad-IV

Waiver of pre deposit - Manpower recruitment or supply agency service - Reverse charge of mechanism - Held that - Payments made to local vendors for purchase of foreign currency to facilitate foreign stay of petitioner s employees abroad, on which th.....


2015 (8) TMI 1134 - CESTAT KOLKATA

Mr. Shankar Paul Versus Commr. of Central Excise & Service Tax, JSR

Condonation of delay - Delay of more than 300 days - Held that - From the conduct of the applicant that they are not serious in prosecuting the application before this Forum. Also, from the records we find the averments made by the applicant seeking .....


2015 (8) TMI 1133 - CESTAT AHMEDABAD

M/s Garden Silk Mills Ltd. Versus Commissioner, Central Excise & Service Tax, Surat-I

Denial of CENVAT Credit - whether a manufacture having CENVAT Credit balance in the CENVAT account and utilize the credit for payment of Service Tax on Goods Transport by Road on inward freight and Technical Assistance Service received from a foreign.....


2015 (8) TMI 1103 - CESTAT MUMBAI

KING METAL WORKS Versus COMMISSIONER OF SERVICE TAX, MUMBAI

Denial of refund claim - Notification No. 41/2007-S.T., dated 6-10-2007 - non-fulfilment of conditions regarding furnishing of contract and non-mentioning of the amount paid to commission agent in the shipping bills - Held that - The appellant had no.....


2015 (8) TMI 1102 - CESTAT CHENNAI

Commissioner of Central Excise, Madurai Versus TVS Interconnect Systems Ltd.

Power of Commissioner to remand back the matter - Held that - Gujarat High Court in the case of Medico Labs (2004 (9) TMI 108 - HIGH COURT OF GUJARAT AT AHMEDABAD) dismissed the appeal filed by Revenue on the identical issue. Respectfully following t.....


2015 (8) TMI 1074 - GUJARAT HIGH COURT

MESSRS RONAK SHIPPING AND 1 Versus UNION OF INDIA & 3

Condonation of delay - delay in appeal before the Commissioner (appeals) - whether the case would fall under any of the clarifications made in Answer no.3 by larger bench in the case of Panoli Intermediate (India) Pvt. Ltd. 2015 (7) TMI 303 - GUJARAT.....


2015 (8) TMI 1073 - CESTAT AHMEDABAD

Commissioner, Central Excise & Service Tax, Ahmedabad-II Versus M/s Cadila Healthcare Ltd.

Denial of CENVAT Credit - Courier service and CHA service - Rule 2 (l) of CENVAT Credit Rules 2004 - Held that - Service tax paid by the service provider under some different services (i.e. other than CHA), cannot be considered to be paid under CHA s.....


2015 (8) TMI 1072 - CESTAT BANGALORE

VRK & Company Versus Commissioner of Central Excise, Customs And Service Tax, Visakhapatnam-I

Waiver of pre deposit - Service tax paid by principal-contractor - Double taxation - Held that - in catena of judgments, the Tribunal has taken a view that where the principal contractor has deposited the entire service tax, the demand against the su.....


2015 (8) TMI 1071 - CESTAT BANGALORE

Island Aviation Services Ltd. Versus Commissioner of Central Excise, Customs And Service Tax, Trivandrum

Air transportation services - Issue of round trip tickets - Held that - Such activity would not call for confirmation of any service tax inasmuch as, air journey has originated from Maldives and not in India. By taking the decision in assessee s subs.....


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