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2015 (7) TMI 150 - CESTAT BENGLALORE

Japan Centre Versus Commissioner of Service Tax

Waiver of pre deposit - translation service and interpretation service - whether the appellant is liable to pay service tax on translation service and interpretation service provided by them - Held that - Decision in the case of Mayflower Languages S.....


2015 (7) TMI 149 - CESTAT - AHM

M/s. Banas Steel Industries Versus Commissioner of Service Tax, Ahmedabad

Levy of penalty - Demand of service tax - Commercial Construction Services - Held that - Appellant is not contesting the issue of payment of duty and interest thereon even though according to the appellant they have an arguable case on merits. The co.....


2015 (7) TMI 142 - MADRAS HIGH COURT

Commissioner of Central Excise Versus Customs, Excise and Service Tax Appellate Tribunal, M/s. Capital Color Lab

Maintainability of appeal - photography service - exemption under Notification No.12/2003-ST dated 20.06.2003 - Monetary limit - Held that - It is seen from the records that the adjudicating authority initially imposed ₹ 52,417/- as service tax.....


2015 (7) TMI 141 - CESTAT MUMBAI

Shaper India Pvt Ltd Versus Commissioner of Central Excise, Pune-III

Penalty u/s 78 - Technical know-how - Held that - Appellant has discharged the service tax liability and the interest thereof before the issuance of the show-cause notice. In our view, this should have been considered as enough compliance by the appe.....


2015 (7) TMI 140 - CESTAT MUMBAI

Commissioner of Central Excise, Nagpur Versus Balaji Fabricators, K.K. Fabricators

Demand of service tax - Manpower Recruitment or Supply Agency - Held that - Respondents herein were charged with non-discharge of service tax liability under the category of Manpower Recruitment or Supply Agency service for the work undertaken by the.....


2015 (7) TMI 139 - CESTAT BANGALORE

ADA Cell Works Wireless Engineering Ltd Versus Commissioner of Central Excise Customs And Service Tax, Hyderabad-II

Denial of CENVAT Credit - Whether or not the appellants are entitled to CENVAT credit of service tax paid on the premium of group medi-claim and group accident policies of the employees - Held that - CENVAT credit on group accident and group mediclai.....


2015 (7) TMI 138 - CESTAT BANGALORE

Fab Engineering Versus Commissioner of Central Excise And Service Tax, Mangalore

Penalty u/s 76 - business auxiliary services - Held that - Even though there was no claim made earlier for application of Section 80, I find that this is a case where one of the partners even though was ignorant of law, has fulfilled the obligation e.....


2015 (7) TMI 100 - CESTAT MUMBAI

Amar International Versus Commissioner of Service Tax, Mumbai,

Refund of service tax - port service - Customs House Agent service - Held that - Customs House Agent in addition to handling the documentation and customs formalities, they also handle the goods in the port area and uses the services of various servi.....


2015 (7) TMI 99 - CESTAT MUMBAI

Crystalline Exports Ltd. Versus Commissioner of Service Tax, Mumbai

Denial of refund claim - Non compliance with the condition of the Notification No. 41 /2007-S.T., dated 6-10-2007 - Terminal Handling Charges - Held that - Refund to the services availed by the appellant on Terminal Handling Charges have been denied .....


2015 (7) TMI 98 - CESTAT BENGLALORE

Meta-i Technologies Pvt. Ltd Versus Commissioner of Service Tax Bangalore-Service Tax, Karnataka

Reimbursement of expenses - whether the appellant is liable to pay service tax on the amount reimbursed to them - Held that - During the audit of the accounts of the appellant that appellant had been reimbursed expenditure incurred during the period .....


2015 (7) TMI 97 - CESTAT NEW DELHI

RUCHI INFOTECH LTD. Versus COMMISSIONER OF CENTRAL EXCISE, INDORE

Services of maintenance of Computer Software - Held that - Without going into the aspect whether the said explanation expands the trajectory of the existing legislation and hence is inapplicable retrospectively, in the wake of the fact that even the .....


2015 (7) TMI 68 - CESTAT BANGALORE

Sew Infrastructure Ltd Versus Commissioner of Central Excise, Customs And Service Tax, Hyderabad-II

Interest of delayed refund claim - Held that - Appellant had filed the refund claim on 25.03.2008 and he draws my attention to the copy of the refund claim filed by them with the appeal memorandum. In fact there is no dispute on this fact also since .....


2015 (7) TMI 67 - CESTAT KOLKATA

M/s Pebco Motors Ltd. Versus Commissioner of Central Excise And Service Tax, Jsr

Service tax on vehicle registration charges - Refund rejected as time barred - Unjust enrichment - Held that - The present refund relates to the period thereafter i.e. from September, 2004 to August, 2007 on the amount of Service Tax paid on vehicle .....


2015 (7) TMI 65 - CESTAT MUMBAI

Palm Grove Beach Hotels Pvt. Ltd. Versus Commissioner of C. Ex., Mumbai

Services of Manpower on cost sharing basis to group companies - Service Tax liability for import of Intellectual Property Rights - Held that - We find that in the similar facts and circumstances of the case in another group company of the appellant, .....


2015 (7) TMI 34 - CESTAT NEW DELHI

Tricity Autos Versus Commissioner of Central Excise And Service Tax, Chandigarh -II

Cenvat credit on free service provided to customers - Held that - In this case the authorized service station is providing service on behalf of the appellant and appellant is required to pay the cost of service along with service tax to the authorize.....


2015 (7) TMI 33 - CESTAT MUMBAI

Shridhar Castings Pvt Ltd Versus Commissioner of Central Excise & Customs, Nagpur

Penalties under Sections 76, 77 and 78 - GTA services - Held that - From the records it is seen that the issue relates to short-payment of service tax on GTA services. As soon as the same was pointed out, the appellant willingly and voluntarily disch.....


2015 (7) TMI 32 - CESTAT MUMBAI

Shivprasad Construction And Others Versus Commissioner of Central Excise, Kolhapur And Others

Commercial or Industrial Constructions Services - construction of educational institutes - Held that - First appellate authority as well as the adjudicating authority have clearly recorded that construction activity undertaken by the appellant/assess.....


2015 (7) TMI 31 - RAJASTHAN HIGH COURT

KUSHI ENTERPRISES Versus UNION OF INDIA

Challenge to legality and validity of demand notice -Initiation of recovery proceedings with out relying on earlier decision on the same matter i.e Circular No.967 /01/2013-CX dated 1.1.2013 declared non east by the court 8 months back - Contempt pet.....


2015 (6) TMI 964 - CESTAT MUMBAI

M/s Sitel India Ltd. Versus Commissioner of Central Excise, Mumbai-II

Denial of refund claim - Bar of limitation - Held that - No limitation is prescribed for refund of accumulated CENVAT Credit under Rule 5 of Cenvat Credit Rules, 2004 as the said rule provides for refund of accumulated CENVAT Credit due to reasons of.....


2015 (6) TMI 958 - CESTAT MUMBAI

State Bank of India Versus Commissioner of Central Excise, Nashik

Banking and financial services - valuation - inclusion of reimbursement of expenses - appellant contends that postage and telegraph and courier services are engaged by them for correspondence and they only claim the actual amount which has been paid .....


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