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Service Tax - High Court - Case Laws

Showing 1 to 20 of 2133 Records

  • 2018 (8) TMI 704

    Extended period of limitation - Section 73 of the Finance Act, 1994 - the fact of rendering of taxable service by the Respondent came to the notice of the Appellant while conducting Audit of the books and accounts of a third party - - Held that - The issue as to what would amount to wilful mis-statement or supression of fact has been dealt with by the Supreme Court in Uniworth Textiles Ltd. v CCE, Raipur 2013 (1) TMI 616 - SUPREME COURT wherein i....... + More

  • 2018 (8) TMI 629

    Works Contract Service - Construction of building or civil structure services - Commercial Building or not - Exemption to the Turnkey Projects - Whether the ld. CESTAT was right in law in extending the benefit of exemption to the Turnkey Projects which is available to the construction of building or civil structure services covered under clause (ii)(b) of Works Contract service, but is not available to Turnkey Projects covered under clause (ii)(e....... + More

  • 2018 (8) TMI 614

    Refund claim of service tax on services which were exempted with retrospective effect - Illegal action of CPWD in adjusting security deposit of the petitioner - unjust enrichment - Held that - In the execution of works contract for CPWD; as per the then prevailing law, the service tax was collected by the petitioner and deposited with the Government revenue. Subsequently, however, the law was amended by virtue of which, in relation to the constru....... + More

  • 2018 (8) TMI 564

    Adjustment of the second installment of service tax - Held that - The Petitioner had called upon the Authorities to verify the office record and rectify the error. 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 ....... + More

  • 2018 (8) TMI 563

    Commercial concern or not - demand of Service Tax - Whether, the Tribunal was justified in holding that the applicant is a commercial concern as per section 65(105)(zzb) of the Finance Act, 1944 and is liable to pay service tax for the period from 1.7.2003 to 1.3.2005 of ₹ 36,935/- whereas the appellant was working as an individual, in getting investments in mutual funds on commission basis? - Held that - Merely because the appellant has re....... + More

  • 2018 (8) TMI 562

    Whether the Hon ble Tribunal is right in dismissing the appeal even though the retrospective amendment with regard to the payment of service tax is pending before the Hon ble Apex Court? - Held that - The Order dismissing the Appeal is consequential to Order, dated 30-12-2014. It could be seen from the Memorandum of Grounds of Appeal that the appellant has failed to question Order, dated 30-12-2014, passed in the stay application. Unless the appe....... + More

  • 2018 (8) TMI 425

    Classification of services - preparation of Electoral Photo Identity Card (EPIC) - whether the service would come under the head Photography seervices or otherwise? - Clarification by a letter No. 334/4/2006-TRU dated February 28, 2006. - Whether preparation of EPIC by the petitioner attracts Service Tax? - Held that - Clarification 334/4/2006-TRU dated February 28, 2006 had noted that, often services provided consist of more than one service. In....... + More

  • 2018 (8) TMI 363

    Jurisdiction of the Commissioner of Goods and Service Tax (West) for pending matters - Petitioner submits that the Notification dated 19.06.2017 had the effect of transferring jurisdiction to the Commissioner now exercising jurisdiction over it - Held that - The impugned order of the Commissioner in this case, especially, does not disclose that the petitioner has urged an issue of jurisdiction. This Court is of the opinion that given the circumst....... + More

  • 2018 (8) TMI 362

    Interpretation of statute - agricultural and horticultural activities - Scope of Commercial or Industrial Construction Service - case of appellant is that there is absence of any levy in regard to landscape activity - Held that - What the assessee/appellant is thus contending is that the parliamentary exclusion of service in relation to agricultural, horticultural, animal husbandry etc. carved out in respect of a distinct item or subject of levy ....... + More

  • 2018 (8) TMI 239

    Time Limitation - Section 73(1) - suppression of facts or not? - Whether the CESTAT has committed an error of law in deciding the issue of limitation, especially on account of strong documentary evidence provided by the department? - Held that - In the present case the period covered by the SCN was from January 1, 2010 to March 19, 2010. The SCN was dated 31.03.2013 - Similarly, for demand pertaining to development and supply of content service t....... + More

  • 2018 (7) TMI 1679

    CENVAT Credit - trading activities - common inputs used for providing taxable services as well as in trading activity - non-maintenance of separate records - Whether the assessee could claim the credit on input which were not services? - extended period of limitation. - Held that - Undoubtedly, there cannot be an exact correlation between one kind of input and corresponding. That is the reason the Rules cover situations where assessees provide bo....... + More

  • 2018 (7) TMI 1678

    Simultaneous penalties u/s 76 and 78 - Commercial coaching and training services - case of Revenue is that the assessee was aware about its service tax liability; despite this knowledge, it filed its returns claiming that no liabilities were attracted - Held that - The appellant, when it smelt investigation and adverse orders, it apparently approached the service tax authorities and deposited the amounts which they were admittedly liable to pay. ....... + More

  • 2018 (7) TMI 1677

    Condonation of delay in filing appeal before Commissioner Appeals - Refund of amount paid by the petitioners - refund claimed on the ground that there was no authority to collect tax on the service rendered by the developer to the petitioners who are prospective buyers of Flats by construing the payment made as deposit - Circular issued by the Board in No. 108/02/2009 dated 29.01.2009 - refund was rejected on the ground of delay. - Held that - Ad....... + More

  • 2018 (7) TMI 1676

    Pre-deposit - appeal dismissed on the ground that the assessee did not make the pre-deposit of part of disputes demand of service tax before the stipulated date - Held that - There is no dispute that the pre-deposit requirement now stands satisfied albeit with a delay and therefore the Tribunal should be directed to decide the pending Appeal on merits in accordance with law - appeal allowed - the case remitted to the learned Tribunal to decide th....... + More

  • 2018 (7) TMI 1539

    Levy of Service Tax - legal services / law firm - amounts paid to senior counsel for services rendered to third party clients in the form of representation in Courts etc. - Rule 5 of the Service Tax (Determination of Value) Rules, 2006 - Held that - Division Bench ruling of this Court in Intercontinental Consultants & Technocrats Pvt. Ltd. v. Union of India 2012 (12) TMI 150 - DELHI HIGH COURT had declared that Rule 5(1) of the Rules to the e....... + More

  • 2018 (7) TMI 1446

    Business Auxiliary Services - commission and brokerage received from the broker - Whether, without mentioned specific clause of business auxiliary services as mentioned U/s 65(19), the appellant can be held liable for all the services as mentioned in business auxiliary services for the purpose of service tax? - Held that - The Tribunal is not justified in holding that commission received from the broker would fall in the category of business auxi....... + More

  • 2018 (7) TMI 1394

    Refund of unutilized CENVAT Credit - Rule 5 of CCR 2004 - rejection of refund on the ground of non-registration of premises - Held that - Reliance was placed in the case of mPortal India Wireless Solutions Private Limited V. Commissioner of Service Tax, Bangalore 2011 (9) TMI 450 - KARNATAKA HIGH COURT , where it was held that Registration not compulsory for refund - refund cannot be denied - appeal dismissed - decided against Revenue........ + More

  • 2018 (7) TMI 1392

    Valuation - Mandap keeper service - Whether the Tribunal is correct in holding that no service tax is leviable/payable on the charges collected in the name of booking of the Rooms which were integrally used in connection with the functions organized by the organizers in the adjacent gardens/ and the payment for the entire premises was made by the organizers under a composite contract whereas the Service Tax is leviable on the gross amount charged....... + More

  • 2018 (7) TMI 1294

    Restoration of petition which was dismissed for want of prosecution - Held that - On the given date, the train had arrived late at Indore and, therefore, when the matter was called up for hearing, no one gave appearance on behalf of the applicant - this is supported by the affidavit of learned counsel for the applicant. - In the interest of justice, prayer for restoration is allowed - petition restored........ + More

  • 2018 (7) TMI 1293

    Release on Bail - non-deposit of amount which company had collected from the customers as service tax - Held that - Considering the nature of accusation and the severity of punishment in case of conviction and the nature of supporting evidence, reasonable apprehension of tampering with the witnesses and prima facie satisfaction of the Court in support of the charge, the applicant is entitled to be released on bail in this case. - Applicant is all....... + More

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