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Service Tax - Supreme Court - Case Laws

Showing 1 to 20 of 262 Records

  • 2018 (2) TMI 1057 - SUPREME COURT

    COMMISSIONER OF CGST AND CENTRAL EXCISE Versus METRO SECURITY SERVICES THR. ITS DIRECTOR

    Levy of penalty u/s 28 of the FA, 1994 at a reduced rate of 25 - decision in the case of Commissioner of CGST And Central Excise, Surat Versus Metro Security Services 2017 (7) TMI 529 - GUJARAT HIGH COURT contested - Held that - delay condoned - leave granted........ + More


  • 2018 (2) TMI 922 - SUPREME COURT

    Commissioner Versus Shipping Corporation of India Ltd.

    Refund of service tax paid inadvertently on non-taxable services - the decision in the case of Commissioner of Central Excise And Service Tax (LTU) , Mumbai Versus The Shipping Corporation of India Ltd. 2016 (8) TMI 852 - CESTAT MUMBAI - Held that - the decision in the above case upheld - appeal dismissed........ + More


  • 2018 (2) TMI 332 - SUPREME COURT

    Commissioner of Service Tax, Bangalore Versus M/s Lakshminarayana Mining Company

    GTA Service - whether the category of Goods Transport Agency is exigible to service tax as per Section 65(105) (zzp) and Section 65 (50b) of the Finance Act as well as Rule 2(1)(d)(v) of the Service Tax Rules, 1994? - Held that - the High Court was required to decide as to whether the services provided by the respondent(s)/assessee(s) herein are covered by the aforesaid definitions. The High Court has not discussed the aforesaid issue - the matte....... + More


  • 2018 (1) TMI 210 - SUPREME COURT

    Jet Airways (India) Ltd. Versus Commissioner

    Airlines business - classification - online information and database access or retrieval service service received from foreign based service provider - the decision in the case of Jet Airways (I) Ltd. Versus Commissioner of Service Tax Mumbai 2016 (8) TMI 989 - CESTAT MUMBAI contested, where it was held that the activities of CRS Companies would fall under the category of online information and database access or retrieval service - Held that - t....... + More


  • 2017 (12) TMI 969 - SUPREME COURT OF INDIA

    Union of India And Anr. Versus Naval Group Insurance Fund

    Validity of High Court order - the SCN dated 4th October, 2016 issued to the respondent proposing levy of service tax has been set aside with liberty to the appellants to issue a fresh SCN - Held that - the High Court ought not to have set aside the SCN dated 4th October, 2016 in its entirety and directed issuance of fresh SCN. The High Court ought to have kept in mind the question of limitation and on that basis ordered for adjudication of the i....... + More


  • 2017 (11) TMI 1491 - SUPREME COURT

    M/s Iris Computers Ltd. Versus Commissioner of Service Tax

    Business Auxiliary services - discount (commission) - 1 additional discount is over and above the normal trade discount - the decision in the case of M/s. IRIS Computers Ltd. Versus Commissioner of Service Tax, Jaipur 2017 (9) TMI 233 - CESTAT NEW DELHI contested - Held that - delay condoned - appeal admitted........ + More


  • 2017 (11) TMI 1044 - SUPREME COURT

    Commissioner of Central Excise And Service Tax Versus M/s. Mohan Goldwater Breweries Ltd.

    Renting of immovable property service - Reimbursement of expenses - the decision in the case of M/s Mohan Goldwater Breweries Limited Versus Commissioner of Central Excise & Service Tax, Lucknow 2017 (5) TMI 1252 - CESTAT ALLAHABAD contested - Held that - delay condoned - appeal admitted........ + More


  • 2017 (11) TMI 1043 - SUPREME COURT

    Commissioner of Central Excise And Service Tax Versus M/s Radius Water Ltd.

    Business Support Services - Revenue entertained a view that the arrangement between the appellant and the CSIDC, for such supply of water, will be covered for service tax purpose under the category of Support Services of Business or Commerce - the decision in the case of Radius Water Ltd. Versus Commissioner of Central Excise & S.T., Raipur 2017 (9) TMI 83 - CESTAT NEW DELHI contested - Held that - Application for exemption from filing certif....... + More


  • 2017 (11) TMI 776 - SUPREME COURT

    Commissioner of Service Tax Versus M/s. Coastal Gujarat Power Limited

    Exemption from levy of service tax on import of services - interpretation of statute - reverse charge transaction - reimbursements made over to service providers - the decision in the case of Coastal Gujarat Power Ltd Versus Commissioner of Service Tax, Mumbai-I 2016 (12) TMI 229 - CESTAT MUMBAI contested - Held that - delay condoned - appeal admitted........ + More


  • 2017 (11) TMI 444 - SUPREME COURT OF INDIA

    Union of India & Ors. Versus Bengal Shrachi Housing Development Limited & Anr.

    Renting of immovable property - levy of service tax - lease rentals - who is liable to bear the burden of tax i.e. the provider of services (lessor) or the recipient of services (the lassee) - scope of agreement - lease (rent) deed does not refer to service tax. - Held that - It is clear, on a conspectus of the authorities of this Court, that service tax is an indirect tax, meaning thereby that the said tax can be passed on by the service provide....... + More


  • 2017 (11) TMI 442 - SUPREME COURT

    Commissioner Versus CMS (I) Operations & Maintenance Co. Pvt. Ltd.

    Tax liability - Alleged that appellant had provided various services as per agreement they had entered into with the owner and accordingly demand were made along with interest and penalty - the decision in the case of CMS (I) OPERATIONS & MAINTENANCE CO. P. LTD. Versus C. CE, PONDICHERRY 2007 (5) TMI 74 - CESTAT, CHENNAI contested, where it was held that allegation was not correct and demand, interest and penalty set aside - Held that - the d....... + More


  • 2017 (11) TMI 355 - SUPREME COURT

    The Commissioner of Service Tax, Chennai Versus Suprasesh General Insurance Services And Brokers Pvt Ltd

    Insurance as well as reinsurance broker international insurance - service providers situated abroad - import of services and / or export of services - the decision in the case of Suprasesh General Insurance Services & Brokers Pvt. Ltd. Versus The Commissioner of Service Tax, Custom, Excise And Service Tax Appellate Tribunal 2015 (9) TMI 1219 - MADRAS HIGH COURT contested, where it was held that the basis of the circular, which is clarified th....... + More


  • 2017 (10) TMI 564 - SUPREME COURT

    Air Force Auditorium Versus Commissioner of Service Tax

    Business Auxiliary service - empanelment fee - charge-ability to service tax - the decision in the case of Air Force Auditorium Versus C.S.T. Delhi 2017 (4) TMI 702 - CESTAT NEW DELHI contested, where it was held that the amounts collected as empanelment fee would be chargeable to service tax under BAS - Held that - the decision in the above case upheld - there is no merit in this appeal - appeal dismissed........ + More


  • 2017 (10) TMI 216 - SUPREME COURT

    M/s. Shapoorji Pallonji Infrastructure Capital Company Private Ltd. Versus Commissioner of Service Tax Chennai

    Condonation of delay - Services provided for maintenance and repair of power plant - Major Maintenance Reserve (MMR) - activities of operation of power plant to produce electricity - the decision in the case of M/s. Shapoorji Pallonji Infrastructure Capital Company Limited, M/s. Operational Energy Group of India Pvt. Ltd. Versus Commissioner of Service Tax, Chennai 2017 (6) TMI 225 - CESTAT CHENNAI contested - Held that - delay is condoned and ap....... + More


  • 2017 (9) TMI 1377 - SUPREME COURT

    Commissioner Versus Reliance Industries Ltd.

    Import of Intellectual Property Services (IPR services) - Reverse charge - revenue neutral exercise - the decision in the case of Reliance Industries Ltd. Versus Commissioner of Central Excise & Service Tax, LTU, Mumbai 2016 (6) TMI 1108 - CESTAT MUMBAI contested - Held that - Delay condoned - Appeal(s) admitted........ + More


  • 2017 (9) TMI 1258 - SUPREME COURT

    Commissioner of Central Excise And Service Tax Versus Western Coal Fields Ltd.

    Condonation of delay - GTA service - mining of coal in various coal fields - recipient of service - reverse charge mechanism - the decision in the case of M/s Western Coal Fields Ltd. Versus CCE, Nagpur 2017 (5) TMI 398 - CESTAT NEW DELHI contested - Held that - delay condoned - appeal admitted........ + More


  • 2017 (9) TMI 510 - SUPREME COURT

    Commissioner of Central Excise And Service Tax, Jaipur Versus M/s. BMD Pvt. Ltd.

    Classification of services - classified under research services or under Business Consultancy Services? - the decision in the case of M/s BMD Pvt. Ltd. Versus CCE, Jaipur 2016 (12) TMI 1395 - CESTAT NEW DELHI contested - Held that - In view of the fact that the order of the High Court is on the basis of the activity actually undertaken and the materials in support thereto which unmistakenly point that such activity is research activity and not co....... + More


  • 2017 (9) TMI 365 - SUPREME COURT

    M/s. Days Inn Deccan Plaza (A Unit of Deccans Park) Versus Commissioner of Service Tax (Appeals) I & Another

    Validity of challenge made against order-in-original - the appellant chose to take recourse to an appellate remedy against the order-in-original, albeit, after the prescribed period of limitation had expired - the decision in the case of M/s. Days Inn Deccan Plaza Versus Commissioner of Service Tax (Appeals) -I, Additional Commissioner of Service Tax 2017 (4) TMI 859 - MADRAS HIGH COURT contested, where it was held that It is settled law that sta....... + More


  • 2017 (9) TMI 364 - SUPREME COURT

    Commissioner of Central Excise And Service Tax, Cochin Versus M/s. Aspinwall And Co. Ltd

    Condonation of delay - Turn Key Contract - classification of services - the decision in the case of M/s Aspinwall & Company Limited Versus C.C.E., Cochin 2017 (5) TMI 149 - CESTAT BANGALORE contested - Held that - delay condoned........ + More


  • 2017 (9) TMI 288 - SUPREME COURT

    Sanket Communications Pvt. Ltd. Versus Union of India

    Review of order - issuance of pre show cause notice - decision in the case of Commissioner of Central Excise, Customs & S.T. Versus Sanket Communications Pvt. Ltd. 2017 (9) TMI 236 - ORISSA HIGH COURT contested - Held that - The entire litigation arises out of the SCN under the Central Excise Act proposing to demand the payment of certain amount of Service Tax. In the circumstances, it is open to the petitioner to participate in the inquiry p....... + More


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