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Opinion for availment of Cenvat Credit on invoices provided by CHA against service received for Export and Import.    *    Classification - Product prawn feed - The legislature providing for exemption of such product from payment of tax does not necessarily and by itself imply that the product was otherwise exigible to tax. - HC    *    Invokation of extended period of limitation - appellant has wrongly arrived at the valuation of the pipes cleared by them on the cost construction method rather the appellant should have paid duty on the value of pipes as indicated in the contract - Having failed to raise this issue at the material time it cannot be said that the appellants had suppressed or mis-declared anything to enable the revenue to invoke extended period of limitation - Tri    *    Refund claim - reduction in value - credit notes raised by the Assessee subsequent to the sale/removal of goods - trade discounts given to its buyers including the component of excise duty - refund allowed - SC    *    Duty liability - parts of dumpers and others imported, further repacked and labelled by the appellant and sold - whether the items/parts which are repacked are parts of automobiles to fall under Third Schedule and/or Section 4A Notification or not - held yes - Tri    *    Cenvat credit - excess electricity sold to state govt. - The factum of consumption of electricity generated within the factory partly and sold out partly is an accepted proposition in the law and cenvat credit cannot be denied is also decided by various case laws - Tri    *    Classification - Lever Ayush Poshak Rasayan and Lever Rakshak Rasayan - based on the quotes from Explanatory Notes to HSN, it is clear that the subject items are in the category of food supplements and are rightly classifiable under Chapter Heading 2106.90 99. - Tri    *    The process of mixing base paint with tinter amounts to manufacture and is liable to payment of duty at the depot. - Tri    *    Goods and GST Bill passed    *    Travelling expenses incurred outside India by on duty employee whether taxable?    *    FM: Government to now focus on increasing the banks’ ability to support growth    *    service tax payament-reg    *    CBDT signs 20 Unilateral Advance Pricing Agreements with Indian taxpayers    *    CENVAT CREDIT ON CERTIFIED COPY OF BILL OF MISC. CHARGES ON FINALIZATION OF BOE    *    should i buy machinery after gst or before gst which will be benefit for me    *    Captive consuption to be shown in ER-1 Return filed through ACES system -reg    *    Rebate claim issue    *    DTA supplied goods at SEZ - Order receive in US $    *    Government to issue Fifth Tranche of Sovereign Gold Bonds: Applications for the Bonds will be accepted from 1st September to 9th September, 2016 and Bonds will be issued on 23rd September,2016    *    RBI Reference Rate for US $
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Service Tax - Case Laws

Showing 1 to 20 of 15224 Records

  • 2016 (8) TMI 1056 - CESTAT MUMBAI

    BASF India Ltd. Versus Commissioner of Central Excise, Goa

    Cenvat credit - service tax paid on the freight incurred for movement of goods from their depot to another depot of their own - Held that - it is found that the place of removal in respect of the goods sold from depot is the depot from which the good... ... ...


  • 2016 (8) TMI 1055 - CESTAT HYDERABAD

    M/s S.V.R. Electricals (P) Ltd. Versus The Commissioner C & CE, Guntur

    Demand of service tax - Goods Transport Agency Service - trucks were driven by drivers of the appellant - Held that - in the light of the judgments of Hon ble High Court of Madras in CCE, Salem Vs Suibramia Siva Co-operative Sugar Mills Ltd. 2014 (11... ... ...


  • 2016 (8) TMI 1054 - CESTAT MUMBAI

    Mumbai International Airport Pvt. Ltd. Versus Commissioner of Service Tax - I Mumbai

    Taxability of collection of development fee from the passengers operational, management and development of airport - section 65(3c) of Finance Act, 1994 definition of taxable service - section 65(105)(zzm) of Finance Act, 1994 fundamental requirement... ... ...


  • 2016 (8) TMI 1031 - CESTAT BANGALORE

    Kennametal India Ltd. Versus Commissioner of Central Excise, Large Taxpayers Unit

    Recovery of CENVAT credit imposition of interest and penalty machine tool accessories, tips and Inserts CHA service for export of goods Held that - the ownership of the goods and the risk related thereto remains with the appellant up to the loading o... ... ...


  • 2016 (8) TMI 1030 - CESTAT NEW DELHI

    CCE, Raipur Versus M/s. Supreme Warehousing Corpn.

    Refund - Clearing and forwarding agent loading and unloading of cargo demand of tax and interest on cargo service payment by respondent, service provider claim of refund for the period prior to the date the service became effective - reimbursement re... ... ...


  • 2016 (8) TMI 1029 - CESTAT HYDERABAD

    M/s IBC Ltd. Versus CC, & ST, Tirupati

    Demand of tax with interest - penalty under Sections 76, 77 and 78 of the Finance Act, 1994 non-submission of statutory returns Barites Ore and Iron Ore - mining service GTA service supply of tangible goods service - proviso to Section 73(1) of the F... ... ...


  • 2016 (8) TMI 1028 - CESTAT NEW DELHI

    M/s. Jain Grani Marmo (P) Ltd. Versus C.C.E., Jaipur

    Refund 100 EOU manufacture and export of marble and granite slabs Notification No.41/07-ST dated 06.10.2007 port service Held that - the CBEC vide Circular dated 26.02.2010 has interalia clarified that irrespective of the clarification of service pro... ... ...


  • 2016 (8) TMI 1027 - CESTAT MUMBAI

    Niranjan Suresh Bhatwal Versus Commissioner of Customs, Central Excise &Service Tax Nashik

    Demand of tax, interest and penalty non-payment of service tax - service tax registration renting of immovable property - section 65(105)(zzzz) read with section 65(98) of the Finance Act, 1994 invocation of section 80 of the Finance Act, 1994 benefi... ... ...


  • 2016 (8) TMI 991 - DELHI HIGH COURT

    Rakesh Brothers Versus The Assistant Commissioner of Service Tax

    Recovery proceedings u/s 87 of the Finance Act, 1994 - Demand of tax with interest and penalty stay of further coercive measures on payment of demanded amount Held that - there will be no further coercive measures against the petitioner under Section... ... ...


  • 2016 (8) TMI 990 - CESTAT MUMBAI

    C Bay Remote Services Private Limited Versus Commissioner of Service Tax, II

    Cenvat credit - Rejection of refund claim export of services - rule 5 CENVAT credit CCR availed before Service Tax Registration Held that - the issue is no more res-integra and is already decided in the number of cases mPortal India Wireless Solution... ... ...


  • 2016 (8) TMI 989 - CESTAT MUMBAI

    Jet Airways (I) Ltd. Versus Commissioner of Service Tax Mumbai

    Demand of tax, interest and penalty airlines business - classification - online information and database access or retrieval service service received from foreign based service provider - computer reservation system reverse charge mechanism Section 6... ... ...


  • 2016 (8) TMI 988 - CESTAT NEW DELHI

    M/s KLM Royal Dutch Airlines Versus CST, Delhi

    Valuation embarkation passenger in International Traffic - fuel surcharge administrative expenses passenger service fee airport tax Held that - The issue is already decided in number of identically situated appellant. The case referred is Lufthansa G... ... ...


  • 2016 (8) TMI 987 - CESTAT CHENNAI

    M/s. A.R.A.S. Motors Pvt. Ltd. Versus CCE, Madurai

    CENVAT credit demo cars capital goods input Held that - nothing is demonstrated today that a demo car falls in any of the Chapters dealing with capital goods. Therefore, the claim of capital goods fails. Further, plea of input is inconceivable for th... ... ...


  • 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... ... ...


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