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Service Tax - Supreme Court - Case Laws

Showing 1 to 20 of 323 Records

  • 2018 (8) TMI 906

    Demand of service tax under BAS and GTA - Held that - The present appeal not entertained and are accordingly dismissed........ + More


  • 2018 (8) TMI 826

    Commercial training and coaching centre services - Extended period of limitation - effect of amendment, retrospective or prospective - N/N. 9/2003-ST dated 20.06.2003 as amended by N/N. 24/2003-ST dated 10.09.2004 - Held that - There is no merit in these appeals - Admission is refused and the civil appeals are, accordingly, dismissed........ + More


  • 2018 (8) TMI 616

    Condonation of delay in filing appeal - Held that - There is a delay of 365 days in filing this civil appeal which is not satisfactorily explained - appeal dismissed on the ground of delay........ + More


  • 2018 (8) TMI 289

    Mining lease - levy of service tax - royalty - whether the royalty under the Act of 1957 is a consideration or not and further if that is consideration , then what would be the effect pertaining to payment of service tax? - Held that - Issue notice. - Until further orders payment of service tax for grant of mining lease/royalty by the petitioners shall remain stayed........ + More


  • 2018 (8) TMI 287

    Mining lease - levy of service tax - royalty - whether the royalty under the Act of 1957 is a consideration or not and further if that is consideration , then what would be the effect pertaining to payment of service tax? - Held that - Issue notice. - Until further orders payment of service tax for grant of mining lease/royalty by the petitioners shall remain stayed........ + More


  • 2018 (8) TMI 222

    Outdoor catering service - only premise on which the impugned order came to a conclusion regarding non-liability to the service tax is on the basis of payment arrangement for the facilities like space, infrastructure provided by the club to the respondent - Held that - There is no merit in the present appeal - The appeal is accordingly dismissed........ + More


  • 2018 (8) TMI 214

    Taxability of club membership fees - Society registered under Society Registration Act, 1860 - service rendered by club to its members - Held that - The appeal is dismissed on the ground of delay in terms of the signed order........ + More


  • 2018 (8) TMI 155

    Cargo handing service - Movement of coal from mine surface to tip head within the mine area - Held that - There is no merit in the appeal - Admission is refused and the civil appeal is, accordingly, dismissed........ + More


  • 2018 (8) TMI 149

    Classification of services - Cargo Handling Services - Held that - There is no merit in the appeal - Admission is refused and the civil appeal is, accordingly, dismissed........ + More


  • 2018 (8) TMI 147

    Condonation of delay in filing appeal before the Commissioner (Appeals) - condonable period of limitation - Held that - There is no merit in the appeal - The Special Leave Petition is dismissed........ + More


  • 2018 (8) TMI 146

    Valuation - inclusion of certain materials used in the execution of the contract of service - Held that - There is no merit in the appeal - Admission is refused and the civil appeal is, accordingly, dismissed........ + More


  • 2018 (8) TMI 143

    Valuation - commercial construction services - value of free supply of the goods to appellant by their customers for rendering output services - Held that - There is no merit in the appeal - SLP dismissed........ + More


  • 2018 (8) TMI 142

    Service of repairing of footwear - sale or service? - Held that - Appeal admitted - There shall be stay of the operation of the impugned judgment........ + More


  • 2018 (8) TMI 108

    Benefit of N/N. 25/2012 dated 20.06.2012 - transportation of timber/wooden logs, which are used by them as raw materials in their manufacture - Held that - The petitioner case is that that after the order of the Commissioner which was in favour of the petitioner, the amount of duty was refunded to the petitioner which the department is demanding back - Till the next date of hearing such a demand is stayed........ + More


  • 2018 (8) TMI 107

    Intellectual property service - consideration for affixing of brand name - whether constitutes Business Auxiliary services of intellectual property services? - Held that - There is no merit in the appeal - Admission is refused and the civil appeal is, accordingly, dismissed........ + More


  • 2018 (7) TMI 1658

    Valuation - CHA service or C & F Agent service - inclusion of reimbursement of expenses - Held that - The appeal is dismissed........ + More


  • 2018 (7) TMI 1657

    Business Support Services - Held that - There is no legal and valid ground for interference - appeal dismissed........ + More


  • 2018 (7) TMI 1647

    Discharge of service tax liability - Business Auxiliary Service - Held that - The appeal is dismissed on the ground of limitation........ + More


  • 2018 (7) TMI 1582

    Cargo Handling service - Held that - There is no merit in the appeal - The civil appeal is, accordingly, dismissed on ground of delay as well as on merits........ + More


  • 2018 (7) TMI 1581

    Business Auxiliary Services - Held that - There is no legal and valid ground for interference - Admission is refused and the civil appeal(s) are, accordingly, dismissed........ + More


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