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  • 2018 (10) TMI 706

    Principles of Natural Justice - though personal hearing was sought for, no such opportunity of personal hearing was given to the petitioner - demand of service tax including various cess with Interest and penalty - Held that - The fact remains that before passing the impugned order, the Adjudicating Authority has not given an opportunity of personal hearing. - At this juncture, it is useful to refer Section 33A of the Central Excise Act, 1944, wh....... + More

  • 2018 (10) TMI 564

    Monetary limit involved in appeal - on account of the monetary limits in these appeals, which are lesser than the threshold limit fixed by the Board s circular dated 11.7.2018, she seeks permission to withdraw the appeals - appeal dismissed as withdrawn.

  • 2018 (10) TMI 478

    Validity of SCN - case of the petitioner is that the said show cause notice is issued on the basis of Circular No. 151/2/2012-S.T., dated 10.02.2012 issued by the Central Board of Excise and Customs and, therefore, the Authority, which has issued the notice, is bound by the same - principles of natural justice - Held that - It is required to be noted that even in the show cause notice, it is specifically observed in paragraph No. 4 that noticee i....... + More

  • 2018 (10) TMI 406

    Extended period of limitation - Section 73(1) of the Finance Act, 1994 - assessment of Service Tax - Business Auxiliary Services - Held that - The CESTAT was influenced, as is apparent from the reading of the order, by the prevailing confusion between the nature and content of the two taxable incidents i.e. the definition between business auxiliary services , which insisted from 2003 and business support services , which was a fresh levy introduc....... + More

  • 2018 (10) TMI 327

    Rejection of VCES Declaration - pending issue under in any forum of litigation - rejection on the ground that if the issue with regard to any period on any issue is pending in litigation at any Forum from the side of the assessee, no Declaration can be made by the assessee under VCES, 2013 and the same cannot be accepted by the Respondent-Authority and therefore, the present rejection of the Declaration by the concerned authority was justified - ....... + More

  • 2018 (10) TMI 326

    Power to Audit under Service Tax - Declaration sought that sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 as substituted by notification No. 23/2014-S.T., dated December 25, 2014 is arbitrary and in conflict with provisions of Section 72A of the Finance Act, 1994. - Held that - Since sub-rule 2 of Rule 5A of the Service Tax Rules, 1994, as substituted by notification dated December 25, 2014 was declared ultra vires by Mega Cabs Pvt. Ltd. ....... + More

  • 2018 (10) TMI 319

    CENVAT Credit - output service not provided - Whether the service tax paid on inputs such as electricity transmission structure etc., could be utilized to pay service tax on output service, when the Assessee had not provided any output service? - Held that - It is an undisputed fact that the Respondent herein, was granted registration by the Appellant to pay service tax on the broadcasting services being provided by it. Respondent had admittedly ....... + More

  • 2018 (10) TMI 269

    CENVAT Credit - input services - insurance services provided by the appellant to workers working at their site, as per the mandatory requirement of labour laws - denial of credit on the ground that the payment of insurance premium for availing the insurance policy stand excluded from the definition of input services , pursuant to the definition of Input Services , after 01.04.2011. - Held that - The Tribunal interpreted Clause (C) above and state....... + More

  • 2018 (10) TMI 220

    Levy of Service Tax - construction of residential flat - The Court by its judgment in Suresh Kumar Bansal & Ors. v. UOI & Ors. 2016 (6) TMI 192 - DELHI HIGH COURT , upheld the contention and declared Section 65(105)(zzzh) as unconstitutional - Held that - Having regard to the judgment in Suresh Kumar Bansal, the petitioner is clearly entitled to relief. Respondents shall process the petitioners claim on the basis of the documents particul....... + More

  • 2018 (10) TMI 170

    Condonation of delay in filing appeal - Whether in the facts and circumstances of the case and in law was the Tribunal correct and justified in dismissing the application for condonation of delay? - Held that - The Writ Petition No. 1724 of 2016, was filed against the order dated 13th January 2016 (received on 2nd March 2016) within the three months for filing an Appeal to the Tribunal under Section 35B(3) of Central Excise Act, 1944. In fact it ....... + More

  • 2018 (10) TMI 99

    Levy of Service Tax - amount of royalty paid by the petitioner to the State of Jharkhand towards use of mineral resources - reverse charge mechanism - Held that - Neither any show cause notice nor any adjudication upon the payment of service tax amount has been done by the respondents. As and when show cause notice is issued by the respondent upon this petitioner, a reply shall be given and such show cause notice shall be adjudicated upon by the ....... + More

  • 2018 (9) TMI 1732

    Maintainability of Appeal - Section 35G of the Central Excise Act, 1944 - Imposition of penalty on accepting valuation is the issue - Held that - The Appeal as filed does not relate to valuation of excisable goods for the purpose of assessment. The valuation issue is concluded issue and accepted by the Appellant. The Appeal as being pressed only restricts itself to imposition of penalty on accepting the valuation as found by the Tribunal in the i....... + More

  • 2018 (9) TMI 1731

    Imposition of Penalty - while Service tax demand upheld, the penalty was set aside following the decision of its Coordinate Bench in South City Motors Ltd. 2011 (11) TMI 408 - CESTAT, NEW DELHI - whether penalty should be levied or not? - Held that - There was reasonable cause for non payment of service tax making Section 80 of the Act applicable. It is not as though the confirmation of demand would ipso facto lead to penalty. In fact, Section 80....... + More

  • 2018 (9) TMI 1672

    Voluntary Compliance Encouragement Scheme (VCES) - Right to appeal - CESTAT dismissed the appeal on the ground that VCES being a self contained code under Finance Act, 2013 without any appeal provision in the scheme and that the appeal is not maintainable. - Held that - The issue decided in the case of Narasimha Mills Pvt. Ltd. vs. Commissioner of C. Ex.(Appeals), Coimbatore, 2015 (6) TMI 787 - MADRAS HIGH COURT where the Madras High Court, by sp....... + More

  • 2018 (9) TMI 1599

    Substantial question of law - Held that - The questions as proposed do not give rise to any substantial questions of law as issue raised stand concluded by the decision of this Court in CST Vs. Kumar Beheray Rathi 2018 (2) TMI 1056 - BOMBAY HIGH COURT - appeal dismissed.

  • 2018 (9) TMI 1598

    Classification of Services - Whether the service provided by M/s. Rochem AG Swizerland to the Respondent herein is covered under the Intellectual Property Right Service falling under Clause (zzr) of Section 65(105)? - Held that - This question become academic as it is undisputed that the show cause notice has been issued on 1st February, 2010 seeking to recover service tax for the period 2007-08 - Supreme Court in the case of Commissioner of Cust....... + More

  • 2018 (9) TMI 1522

    Levy of service tax on Royalty - rule 64D of the Mineral Concession Rules - It was submitted that the issue regarding royalty being a tax and therefore, not being amenable to service tax as well as other issues raised in the present petition have not been raised before the Rajasthan High Court and hence, the same have not been considered in the case of Udaipur Chambers of Commerce and Industry v. Union of India 2017 (10) TMI 975 - RAJASTHAN HIGH ....... + More

  • 2018 (9) TMI 1521

    Refund claim - Business Auxiliary Services - commission received from foreign based principals for promotion of sale of its products/ goods in India. - Held that - An identical nature of services as rendered by the Respondent to its foreign clients, had come up for consideration before this Court in Commissioner of Service Tax, Mumbai v/s. ATE Enterprises (P) Ltd., 2017 (8) TMI 1233 - BOMBAY HIGH COURT , where it was held that services of procuri....... + More

  • 2018 (9) TMI 1520

    Attachment of Bank Account - recovery of amount pending adjudication - case of appellant is that this is without Jurisdiction as the impugned notice dated 30th August, 2018, has been issued when there is no amount adjudicated as payable under the Act after issuing a show cause notice under Section 73 of the Act - Section 87 (b)(i) of the Finance Act, 1994. - Held that - At the stage of adjudication, the Petitioner would have an opportunity to exp....... + More

  • 2018 (9) TMI 1421

    Refund claim - export of services or not - Whether the services provided by the Respondent herein qualify as export of service under the provisions of Export of Services Rules, 2005? - Held that - An identical nature of service as rendered by the Respondent to its foreign clients had come up for consideration before this Court in Commissioner of Service Tax, Mumbai VI Vs. ATE Enterprises (P) Ltd. 2017 (8) TMI 1233 - BOMBAY HIGH COURT , where this....... + More

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