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Service Tax - Case Laws

Showing 1 to 20 of 19616 Records

  • 2018 (4) TMI 1339 - CESTAT MUMBAI

    Commissioner of Central Excise, Pune-I Versus Mangal Murti Developers

    Demand of service tax - Maintenance and Repair Service - Circular No.B1/6/2005-TRU dated 27.6.2005 - Held that - the respondent is collecting repair and maintenance charges under the statutory obligation provided in Maharashtra Ownership Flats (Regulation of the Promotion of Construction, Sale, Management and Transfer) Act, 1963. The respondent is under the obligation of the said Act, collecting the maintenance charges from the dwelling unit owne....... + More


  • 2018 (4) TMI 1338 - CESTAT MUMBAI

    Commissioner of Central Excise, Pune-III Versus Consistent Software Technologies (I) Pvt. Ltd.

    Whether the commercial training or coaching centre provides training and coaching of foreign languages such as French, German, Japanese, Spanish etc. falls under vocational training and consequently exempted under N/N. 9/2003-ST dated 20.6.2003? - Held that - very identical issue in respect of training and coaching in English language has been decided in the case of Anurag Soni 2017 (2) TMI 1220 - CESTAT, NEW DELHI , where it was held that the sa....... + More


  • 2018 (4) TMI 1337 - CESTAT MUMBAI

    Star Den Media Services Pvt. Ltd. Versus Commissioner of Service Tax, Mumbai-II

    CENVAT credit - various input services - denial on account of nexus - Held that - all the services used by the appellant are used in or in relation to providing the output service i.e. broadcasting and business auxiliary services - It is also observed that all these services have been held as input services in various judgments as cited by the appellant. - As regards the charge that the registration number was wrongly mentioned in the input servi....... + More


  • 2018 (4) TMI 1336 - CESTAT MUMBAI

    Diamond & Vishal Associates Versus Commissioner of Central Excise & Service Tax, Pune-I

    Penalty - payment of service tax and interest on being pointed out - construction of residential complex - Held that - appellant alongwith various other appellants were litigating the matter before Hon ble High Court against levy of service on the construction of residential complex. Subsequently the appellant have paid substantial amount of service tax - penalty set aside by invoking section 80 - appeal allowed - decided in favor of appellant........ + More


  • 2018 (4) TMI 1335 - CESTAT MUMBAI

    M/s. Reliance Securities Ltd. Versus Commissioner of Service Tax, Mumbai-II

    Business support services - Appellant have entered into agreement with M/s RMIL outlining the role of each of them in providing consolidate service to the investor. By virtue of agreement M/s RMIL was entrusted with the sole responsibility of collection of card fee including service tax for such consolidated service to the customer - SCN issued on the ground that Appellant is engaged in providing infrastructure services, namely its internet based....... + More


  • 2018 (4) TMI 1334 - CESTAT MUMBAI

    Vrushali Fabricators Versus Commissioner of Central Excise, Pune

    Management, Maintenance and Repair Service - non-payment of service tax - benefit of reduced penalty - Held that - though the Appellant have been disputing the computation of service tax but no evidence was produced by them before the said authority to show any anomaly in demand - the demand has been correctly made from them. Therefore we uphold the service tax demand. - However, the major demand amount already stands paid by them - the Appellant....... + More


  • 2018 (4) TMI 1333 - CESTAT NEW DELHI

    Commissioner of Service Tax, New Delhi Versus M/s. AR Airways Pvt. Ltd

    Valuation - inclusion of reimbursement of amount received from service recipient - crew accommodation, hotel expenses, local travel by crew, handling cost etc. - Held that - reliance placed in the case of INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. Versus UOI. & ANR. 2012 (12) TMI 150 - DELHI HIGH COURT , where it was held that Rule 5 (1) which provides for inclusion of the expenditure or costs incurred by the service provider in t....... + More


  • 2018 (4) TMI 1332 - CESTAT NEW DELHI

    M/s Bhansali International Versus CCE, Jaipur-II

    Refund claim - Service Tax paid on the services used for export - N/N. 17/2009-ST dated 07.07.2009 - Held that - an identical issue in the assessee - Appellants own case, M/s. Bhansali International Versus C.C.E. Jaipur-II 2017 (7) TMI 1109 - CESTAT NEW DELHI , for the earlier period, has come up for consideration before the Tribunal, where the refund was allowed - refund allowed - appeal allowed - decided in favor of appellant-assessee........ + More


  • 2018 (4) TMI 1331 - CESTAT NEW DELHI

    M/s Jyot Overseas (P) Ltd. Versus CCE, Jaipur-II

    Refund claim - N/N. 17/2009 - ST dated 07.07.2009 - Port Services - CHA Services - Sterlizing of Export Goods - denial of port services and CHA services on the ground that necessary documents not produced - Held that - in respect of port services and CHA Services, the denial of refund claim in the absence of necessary documents not tenable - refund allowed. - Fumigation/Seterlization Charges - rejected on the ground that service provider has prov....... + More


  • 2018 (4) TMI 1330 - CESTAT MUMBAI

    Shahar Sahakari Bank Ltd. Versus Commissioner of Central Excise And Customs Commissioner (AR) , Aurangabad Ahmednagar Zilla Prathamik Shikshak Sahakari Bank Ltd, Ahmednagar

    CENVAT credit - recovery of an amount of 8 of the value of exempted/ non-taxable services - appellant provided taxable as well as exempt services - non-maintenance of separate records - Rule 6 of the CCR 2004 - Held that - the appellant had already reversed the CENVAT credit and also paid interest on such reversal - Since on the date of passing of the impugned orders, there were no outstanding liability recoverable from the appellants, the demand....... + More


  • 2018 (4) TMI 1329 - CESTAT MUMBAI

    Commissioner of Central Excise Nagpur Versus Karamchand Thapar And Bros (CS) Ltd

    Classification of services - respondent is engaged in providing services in connection with the movement of coal for various companies as per the terms of agreement entered into between them - whether the services classifiable under clearing and forwarding agents service or not? - extended period of limitation - penalty - Held that - On a plain reading of the scope of work described in the agreement, it transpires that the respondent is not engag....... + More


  • 2018 (4) TMI 1328 - CESTAT MUMBAI

    Radico NV Distilleries Maharashtra Ltd Versus Commissioner of Central Excise, Customs And Service Tax Aurangabad

    Refund of service tax paid under reverse charge mechanism - time limitation u/s 11B of the CEA 1944 - case of assessee-appellant is that it was under no statutory obligation to pay service tax on the manpower recruitment and supply agency service and that since the said amount was deposited inadvertently, the same should be refunded by the department, without insisting for the time-limit - Held that - It is an admitted fact on record that the sai....... + More


  • 2018 (4) TMI 1327 - CESTAT MUMBAI

    MTK Tooling And Engineering Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Kolhapur

    Penalties - service tax demand along with interest was also paid by the appellant before adjudication of the matter - wrong advice of tax consultant - malafide intent - Business Auxiliary Services - Held that - Held that - due to wrong advice of the Excise Consultant, the appellant though had reflected its liability in the E R1 returns, but did not pay the service tax within the stipulated time frame - based on the records maintained by the appel....... + More


  • 2018 (4) TMI 1326 - CESTAT KOLKATA

    Prefabs Pvt. Ltd., Atul Sahay, Director Versus Commr. of Central Excise & Service Tax, Jamshedpur & Prefabs Bihar Pvt. Ltd.

    Works contract service - abatement - Held that - the appellant-assessee is provider of works contract service but, during the relevant period, had been discharging the tax liability on the service component of commercial and industrial construction service - The issue of composite contracts has since been settled by the Hon ble Supreme Court in Commissioner of Central Excise, Kerala V. Larsen & Toubro Ltd. 2015 (8) TMI 749 - SUPREME COURT . -....... + More


  • 2018 (4) TMI 1325 - CESTAT CHENNAI

    M/s. Sakthi Sugars Ltd. Versus CC& ST, Madurai

    Penalty - GTA Service - appellant had not discharged the service tax under GTA service on the freight paid exceeding ₹ 750/- and not exceeding to ₹ 1500/- and had not disclosed the same in their ST-3 returns - suppression of taxable value - Held that - The said N/N. 34/2004 dated 03.12.2004 was indeed subject matter of litigation. The Notification exempted the taxable service provided by a goods transport agency to a customer, in rela....... + More


  • 2018 (4) TMI 1324 - CESTAT KOLKATA

    Narayan Traders Versus Commissioner of Central Excise & Service Tax, Patna

    Penalty - activity rendered by the appellant is of purchasing of prepaid sim cards from M/s. TPCL and selling them to the ultimate customer - tax with interest discharged before issuance of SCN - Held that - the issue rendered in this case pertains to service tax liability on the commission received, which has been a recurring dispute before the Tribunal in various matters - the appellant could have extended the bonafide belief that there is no l....... + More


  • 2018 (4) TMI 1323 - CESTAT KOLKATA

    M/s Mackintosh Burn Ltd. Versus Commr. of Service Tax, Kolkata

    Works Contract - appellant has constructed City Centre in Tripura - Department has demanded service tax under the category of Commercial or Industrial Construction Services - Held that - the Hon ble Supreme Court in the case of Commr. of Central Excise & Customs, Kerala Vs. Larsen & Toubro Ltd. 2015 (8) TMI 749 - SUPREME COURT , has observed that prior to 2007, the service tax on works contract is not leviable. After that, the service tax....... + More


  • 2018 (4) TMI 1322 - CESTAT KOLKATA

    M/s. Nitson & Amitsu Pvt. Ltd. Versus Commissioner of Service Tax, Kolkata-II

    Woks contract service - Construction services - composite contract - abatement - composition scheme - Held that - the dispute for the period after 1st June 2007 arises merely from technical lacuna. The appellant, as provider of works contract service , is entitled to the composition scheme which has been designed to limit the tax to the service component of composite contract. The failure to intimate exercise of the option, in the face of eligibi....... + More


  • 2018 (4) TMI 1321 - CESTAT KOLKATA

    Commr. of Central Excise, Siliguri Versus M/s. Santalal & Brothers

    Commercial or industrial construction services - Repair of roads - Held that - management and maintenance and repair services has been defined in Clause (64) of Section 65 of the Finance Act, 1994. In the said definition, maintenance or management of immovable property including roads and toll plaza had also been included - there was no question of payment of service tax in respect of management, maintenance or repair of roads as per Section 97 o....... + More


  • 2018 (4) TMI 1320 - CESTAT NEW DELHI

    Superintendent of Police Versus CCE Indore

    Levy of tax on State Police - Security services - Held that - an identical issue has come - up for consideration before this Tribunal in the case of Superindent of Police Vs Commissioner of Central Excise and Service Tax, Jaipur - I 2016 (12) TMI 289 - CESTAT NEW DELHI , where it was held that police department, which is an agency of the State Govt., cannot be considered to be a person engaged in the business of running security services. Consequ....... + More


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