2016 (8) TMI 949 - CESTAT NEW DELHI
M/s. Dewsoft Overseas Pvt. Ltd. Versus Commissioner of Service Tax New Delhi
Rectification of mistake penalty demand barred by limitation - classification - online educational services commercial training or coaching services - online information and data base access or retrieval services malafide intention Held that - when t... ... ...
2016 (8) TMI 948 - CESTAT NEW DELHI
Bhatia Transport Service Versus Commissioner of Central Excise, Indore
Demand of tax, interest and penalty - classification GTA service cargo handling service clearing and forwarding agent services reverse charge mechanism Held that - mere movement or transportation of the goods from one place to another, under the dire... ... ...
2016 (8) TMI 947 - CESTAT NEW DELHI
M/s. Shree Agencies Pvt. Ltd. and M/s. Minpro Industries Versus C.C.E. Jaipur-I
Refund claim 100 EOU - the notification number 41/2007-ST terminal handling charges bill of lading charges inland haulage services transportation of empty containers from the port area to the factory Held that - All these services have been the subje... ... ...
2016 (8) TMI 946 - CESTAT NEW DELHI
M/s. Chairman Silk Mills Pvt. Ltd. Versus C.C.E. Jaipur-II
Demand of tax and penalty reverse charge mechanism manufacture of grey fabrics import of yarn from Nepal separate invoice raised for expenses like transportation, clearance expenses etc is appellant receiving GTA services from exporter? - Notificatio... ... ...
2016 (8) TMI 945 - CESTAT NEW DELHI
Bhilwara Scribe (P) Ltd. Versus Commissioner of Customs, Excise & Service Tax, Bhopal
Rejection of rebate claims delay in filing declaration to claim rebate business auxiliary service - Rule 5 of Export of Service Rules, 2005 - notification No. 12/05-ST dated 11.4.05 Held that - mere late filing of declaration where the Government can... ... ...
2016 (8) TMI 944 - CESTAT CHENNAI
Ammayanayakkanur Town Panchayat Versus CCE & ST, Madurai
Condonation of delay rent out the bus stand to petty shops tax collected by appellant but not paid lack of knowledge on the part of office bearers no intention of delay applicability of service tax - Held that - The appellant is a town panchayat and ... ... ...
2016 (8) TMI 943 - CESTAT CHENNAI
Mrs. Artemis India Pvt. Ltd. Versus CST, Chennai
Stay application for waiver of pre-deposit - Reconciliation of the taxable value payroll processing for various financial institutes and banking companies records for the period under dispute destroyed remand matter to adjudicating authority for reco... ... ...
2016 (8) TMI 897 - CESTAT BANGALORE
M/s SKF Sealing Solutions Pvt Ltd. Versus Commissioner of Central Excise, Bangalore
CENVAT credit manufacturer of oil seeds input services under Rule 2(l) of CENVAT Credit Rules 2004 - outdoor catering rent-a-cab hotel booking expenses car maintainance charges Held that - the issue is no more res-integra and is already covered in va... ... ...
2016 (8) TMI 896 - CESTAT NEW DELHI
M/s Simpra Agencies Pvt. Ltd. Versus CST, Delhi
Interest on delayed refund business auxiliary services Held that - the issue has been decided in a Supreme Court judgement in Union of India and ors. vs. M/s Hamdard (Waqf) Laboratories 2016 (3) TMI 68 - SUPREME COURT. The interest for delayed paymen... ... ...
2016 (8) TMI 895 - CESTAT BANGALORE
M/s Federal Mogul TPR (India) Ltd. Versus Commissioner of Customs & Service Tax
Imposition of penalty - Rule 15(2) of CENVAT Credit Rules 2004 - manufacture of pistons, pistons rings etc., - receive management consultancy services - payment of management fee and sole selling commission CENVAT credit on input services delay in de... ... ...
2016 (8) TMI 894 - CESTAT NEW DELHI
M/s Peregrine Security Pvt. Ltd. Versus C.S.T. Delhi
Restoration of original order - Imposition of penalty security services - valuation benefit under section 80 of the Finance Act, 1994 - bonafide belief Held that - during the relevant period the issue as to whether the value of the security services ... ... ...
2016 (8) TMI 893 - CESTAT NEW DELHI
Commissioner, Customs & Central Excise, Raipur (C.G.) Versus M/s. Sidharth Construction & Trading (P) Ltd.
Imposition of penalty under section 78 of the Finance Act, 1994 respondent entered in a contract for Site Formation, Clearance and Excavation Services work further sub-contracted by respondent confusion regarding the liability of service tax - servic... ... ...
2016 (8) TMI 852 - CESTAT MUMBAI
Commissioner of Central Excise And Service Tax (LTU) , Mumbai Versus The Shipping Corporation of India Ltd.
Refund of service tax paid inadvertently on non-taxable services - Operation and Maintenance Management of Well Stimulation Vessel - period from 16.6.2005 to 31.3.2006 - Classification of service - Ship Management service or Maintenance or Repair ser... ... ...
2016 (8) TMI 850 - CESTAT BANGALORE
Commissioner of Central Excise & Service Tax, LTU Versus 3M India Ltd.
CENVAT credit liability of assesse to pay service tax under reverse charge mechanism section 66A of the Finance Act, 1994 Management Consultancy Service self-adhesive tapes Notification No. 23/2004-CE (NT) dated 10.09.2004 states that any service tax... ... ...
2016 (8) TMI 849 - CESTAT NEW DELHI
M/s D.P. Wires Pvt. Limited, M/s Ratlam Wires Pvt. Limited, M/s Kataria Wires Pvt. Limited Versus CCE, Indore
CENVAT credit outward transportation of final product from factory gate to customer premises contract with customer to sell final products on FOR basis - Board circular No. 97/6/2007-ST dated 23.8.2007 Held that - in case of FOR destination sales, th... ... ...
2016 (8) TMI 848 - CESTAT HYDERABAD
M/s. Sree Kanya Combines Versus CCE, Visakhapatnam-II
Waiver of penalty section 77 and 78 of the Finance Act, 1994 - demand of service tax with interest and penalty Renting of immovable property sale of space for advertisement bonafide belief no intention to evade tax section 80(2) - section 80(1) - Hel... ... ...
2016 (8) TMI 847 - CESTAT MUMBAI
M/s Kolland Developers Pvt. Ltd. Versus Commissioner of Central Excise, Nagpur
Refund claim - services availed in terms of Notification No. 12/2013-ST dated 1.7.2013 in developing SEZ - receipt of specified services was not approved at the time when the said services were availed - Held that - it is found that the Notification ... ... ...
2016 (8) TMI 797 - GUJARAT HIGH COURT
UCB INDIA PVT LTD Versus UNION OF INDIA AND 2
Business auxiliary services - reverse charge mechanism sales promotion expenses pertained to business expenditure to promote its products by conducting the doctor meetings, scientific sessions with doctors, distributing physician samples, printing of... ... ...
2016 (8) TMI 796 - CESTAT CHENNAI
Chola Business Services Ltd. Versus Commissioner of Service Tax, Chennai
Self adjustment of service tax liability with excess tax paid earlier manpower recruitment and supply agency service - Held that - the adjustment of excess service tax paid by the appellant to the Central Government for the service not provided by hi... ... ...
2016 (8) TMI 795 - CESTAT NEW DELHI
The Chief General Manager South Eastern Coal Fields Ltd. Versus CCE & Cus, Raipur
Eligibility of Refund claim excess payment of service tax due to calculation mistake on the basis of some bills - goods transport agency service services of cargo handling Held that - the Tribunal after detailed examination of the factual and legal i... ... ...