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Service Tax - High Court - Case Laws

Showing 1 to 20 of 2090 Records

  • 2018 (5) TMI 1474

    Declaration made under Voluntary Compliance Entitlement Scheme - rejection on the ground that they have not submitted the amended declaration in accordance with the procedure prescribed in Circular No.170/5/2013-ST dated 8.8.2013 - Held that - As per the said circular, in a case where a mistake is discovered in the declaration by the declarant, he has to approach the designated authority who, after taking into account the over all facts of the ca....... + More


  • 2018 (5) TMI 1425

    Simultaneous penalty u/s 76 and 78 - Whether simultaneous penalties under sections 76 and 78 of the Finance Act, 1994 could have been imposed? - Held that - issue is already covered by judgment of Division Bench of this Court in case of Raval Trading Company v. Commissioner of Service Tax 2016 (2) TMI 172 - GUJARAT HIGH COURT , where it was held that Section 76 of the Finance Act, 1994, would cover only the cases of nonpayment of service tax whic....... + More


  • 2018 (5) TMI 1424

    Recovery of unpaid service tax from the petitioners - transportation services - transportation of Tur Dal - Case of the petitioners is that after introduction of service tax on transportation services to be collected through reverse charge mechanism, the Central Government had exempted such tax on transportation of specified goods under N/N. 33/2004 dated 3.12.2004 - extended period of limitation - Held that - With issuance of exemption notificat....... + More


  • 2018 (5) TMI 1423

    Condonation of delay in filing appeal - power of Appellate authority to condone delay - Held that - We do not find that within the narrow compass of the jurisdiction in such kind of cases the petitioner s explanation would pass the muster - The delay is substantial as against the legislative intent that no appeal should be entertained beyond a maximum period of 90 days. The petitioner has consumed more than a year in agitating the issues - petiti....... + More


  • 2018 (5) TMI 1239

    Demand of service tax - proceeds from sale of food and beverages at the premises of the hotel of the petitioner on which value added tax liability has been discharged - validity of SCN - Held that - as it is made clear in the notice itself that further proceedings pursuant to the show cause notice will be subject to the outcome of the decision of the Apex Court in the matter pending before it as referred to in the notice, fairness demands that th....... + More


  • 2018 (5) TMI 987

    Extended period of Limitation - suppression of facts - Business Auxiliary Service - Whether the CESTAT was justified in restricting the demand of Service Tax to normal period despite holding the activity of the assessee to be classifiable under Business Auxiliary Service and liable to Service Tax, when the assessee has concealed and suppressed the said information? - Held that - the definition of Business Auxiliary Service was expanded and made m....... + More


  • 2018 (5) TMI 788

    Validity of Show Cause Notice demanding service tax - Maintainability of petition - Jurisdiction - Mega Exemption Notification dated 20.06.2012 - renting of immovable property service - Held that - what is being sought to be taxed is the renting of immovable property and not for excavation work. Therefore, if any remittance being made by the Contractor who has excavated the earth for the purpose of renting of immovable property, will not absolve ....... + More


  • 2018 (5) TMI 568

    Maintainability of appeal - alternative remedy - sole reason for bypassing the appellate remedy cited before us is that the case involves complex accounting entries which the petitioner is in a position to reconcile - Held that - the statute requires pre-deposit of 7.5% for filing appeal before the Tribunal. In other words, even if the petitioner were to file appeal against the impugned order of the Commissioner, he would have to deposit 7.5% of ....... + More


  • 2018 (5) TMI 567

    CENVAT credit - common input services - Whether the 1st respondent is correct in denying the entire common input service credit availed by the Appellant on an incorrect factual premise that the appellant has availed the option under Rule 6(2) of CCR for certain common input services and Rule 6(3) of CCR for certain other common input services? - Matter is remanded to CESTAT, Chennai for fresh consideration on merits........ + More


  • 2018 (5) TMI 566

    Whether in the facts and circumstances of the case and law, the Hon ble Tribunal has committed substantial error of law in setting aside the penalty as being unwarranted? - Held that - the present case stands concluded by a decision of this court in the case of Assistant Commissioner of Central Goods and Service Tax, DivisionIV V. Vodafone Essar Gujarat Limited, 2017 (10) TMI 82 - GUJARAT HIGH COURT arising out of the very same impugned order, wh....... + More


  • 2018 (5) TMI 490

    Validity of service tax inquiry summons - Production of documents concerning the enquiry against the first petitioner relating to their liability to pay service tax under the Finance Act, 1994 - case of petitioner is that the first petitioner Board has no liability to pay service tax in respect of its transactions under the Finance Act, 1994 - Held that - the issue to be decided in the said appeals as also in the writ petition is one and the same....... + More


  • 2018 (5) TMI 413

    Short payment of service tax - Section 73(4A) of the Finance Act, 1994 - Petitioner had accepted short payment of service tax of ₹ 20,92,42,010/-, which was voluntarily deposited along with appropriate interest and penalty - Held that - the petitioner is entitled to raise all these contentions and issues in response to the summons/notices, which are in the form of letters calling upon the petitioner to give and file their response - Issue o....... + More


  • 2018 (5) TMI 223

    Non-issuance of SCN - Oral intimation of tax liability during audit - payment of tax under protest - It is the grievance of the petitioner that no SCN was issued to the petitioner despite petitioner requesting the respondents to issue the same - Banking and other Financial Services - Held that - Much emphasis is placed on Section 73 3 of the Act and clause 3.2 of the Circular dated 18.08.2015 by the Revenue, to contend that no show cause notice i....... + More


  • 2018 (5) TMI 222

    Demand of service tax on TDR - locus standi of the petitioner - alternative remedy - Held that - TDR was neither issued in the name of the petitioner nor was the TDR owned by them in their name nor the petitioner is the title holder of TDR at any point of time during the transaction and the TDR was always in the name of the seller (land owner) of the TDR, in whose name the TDR was issued by the authorities - the petitioner acts only as a confirmi....... + More


  • 2018 (5) TMI 119

    Maintainability of petition - recovery proceedings - Held that - The disputed question of fact whether the petitioner is Goods Transport Agency or Goods Transport Operator cannot be adjudicated in the writ proceedings - No ground is made out by the petitioner to challenge the impugned order date d 30.04.2014 belatedly at this stage that too circumventing the alternative and efficacious remedy available under the Act - petition without any substan....... + More


  • 2018 (4) TMI 1408

    Doctrine of Merger - case of Revenue is that the petitioner cannot maintain the second round of litigation by challenging the impugned order-in-original - Held that - the Commissioner (Appeals) as well as the CESTAT did not decide on the merits of the issue - considering the nature of activity done by the petitioner and the quantum of service tax demanded, this Court is of the considered view that the respondent should take a decision as regards ....... + More


  • 2018 (4) TMI 1392

    Service tax liability - ex-parte order of the tribunal - the appellant at no material point of time received any notice of hearing from the Tribunal and in absence of the present appellant the Tribunal has decided the appeal - Held that - Even the order of the Tribunal shows that the appellant was not before the Tribunal and considering the fact that the appellant has deposited the entire duty under question, we are inclined to grant one more opp....... + More


  • 2018 (4) TMI 1318

    Rectification of order - works contract - Whether the order dated 12.08.2015 passed by the CESTAT deserved to be set aside since its finding that service tax is liable on works contract service prior to 01.06.2007 is vitiated? - Held that - there is a provision of Section 35EQ of the Central Excise Act,1944 for rectification of order and therefore, that the nomenclature of the application and order make no difference and prays that the aforesaid ....... + More


  • 2018 (4) TMI 1232

    Jurisdiction for investigating the service tax matter - centralized registration does not mention any place other than Chennai- transfer of files pertaining to the petitioner s case to the Jurisdictional Authorities/ Officers, viz., the respondents 3 and 4 for further proceedings - Circular No.1056/05/2017-C.X. dt. 29.07.2017 - Held that - It is settled position that summons cannot be quashed or injuncted and this court in the case of Commissione....... + More


  • 2018 (4) TMI 1175

    Rectification of mistake - Adjustment of the second installment of service tax - Held that - Though it is the contention of Ms. Dessai that this document is more of a representation than an application, we cannot overlook the fact that the proprietor of the firm, a lady was suffering from cancer when she made the representation - Further more, Section 74 does not contemplate any particular format as such, empowering the Central Excise to rectify ....... + More


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