Feedback   New User   Subscription   Demo   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Case Laws
Home Case Index All Cases Service Tax Tri Service Tax - Tri
Law
Court
Citation -
Landmark
Order by
 

 

Service Tax - Tribunal - Case Laws

Showing 1 to 20 of 16634 Records

  • 2018 (2) TMI 1497 - CESTAT HYDERABAD

    Liability of interest and penalty - payment of tax prior to issuance of SCN - respondent had not reflected the correct value of the services rendered according to the exchange rate prescribed by RBI reference rate - Held that - the Adjudicating Authority has erred in not demanding the interest on the amount of service tax liability confirmed of ₹ 12,53,138/- - the interest liability arises even if the service tax liability is discharged by ....... + More


  • 2018 (2) TMI 1448 - CESTAT NEW DELHI

    Applicability of decision in the case Suresh Kumar Bansal and Others 2016 (6) TMI 192 - DELHI HIGH COURT - claim of Revenue is that impugned order is not legal and proper, inasmuch as the said judgment was not in rem , rather it was in-personnem - Construction services - Held that - the ld. Commissioner (Appeals) has taken the correct stand in deciding the appeals of the appellants - From the operative part of the impugned order, it transpires th....... + More


  • 2018 (2) TMI 1447 - CESTAT NEW DELHI

    Refund of service tax - rejection on the ground of time limitation - Section 11 B of the Central Excise Act, 1944 - Held that - The statutory provisions contained in Section 11 B ibid provides the time limit of one year for filing the refund application - In this case, as per the explanation (B) (f) appended to Section 11 B, the relevant date should be reckoned from the date of payment of the Service Tax. Since, the refund application was filed b....... + More


  • 2018 (2) TMI 1446 - CESTAT HYDERABAD

    Refund of service tax paid - input services - gardening services - Held that - in the permission granted by the Pollution control Board to appellant, there is no clause which requires the appellant to maintain a green belt of approximately 33 of the area for which they have sought permission for construction of Research and Development facility - refund allowed. - Fencing of the land leased out by the appellant - Held that - the lower authorities....... + More


  • 2018 (2) TMI 1445 - CESTAT CHENNAI

    Validity of subsequent SCN - Intellectual Property Right Service - it was the contention of appellant that the Revenue having raised their earlier SCN was debarred from raising a subsequent SCN by invoking the larger period of limitation in respect of the said facts and circumstances - Held that - There is no dispute about the fact that in respect of the same set of proceedings, an earlier SCN was issued under a different category of services. Ho....... + More


  • 2018 (2) TMI 1444 - CESTAT HYDERABAD

    GTA service - Benefit of N/N. 32/2004-ST, dated 03.12.2004 - appellant were discharging service tax liability on 25 of the total freight charges paid by them - Department took the view that notification exemption is not available to appellant as there was no evidence to show that the conditions of the notification were fulfilled - Held that - circular No.137/154/2008-CDA, dated 21.08.2008, clarifies that it is but evident that even for the past c....... + More


  • 2018 (2) TMI 1443 - CESTAT HYDERABAD

    GTA service - Benefit of N/N. 32/2004-ST, dated 03.12.2004 - appellant were discharging service tax liability on 25 of the total freight charges paid by them - Department took the view that notification exemption is not available to appellant as there was no evidence to show that the conditions of the notification were fulfilled - Held that - circular No.137/154/2008-CDA, dated 21.08.2008, clarifies that it is but evident that even for the past c....... + More


  • 2018 (2) TMI 1415 - CESTAT HYDERABAD

    Levy of sales tax/VAT or service tax? - Hire Agreement - appellants had entered into Hire Agreement with parties for supply of Diesel Generators - Department took the view that the said services rendered by appellants to their customers i.e. supply of diesel generators are classifiable under the category of supply of tangible goods and that appellants are liable for payment of service tax on the consideration received for such services from 16-05....... + More


  • 2018 (2) TMI 1414 - CESTAT NEW DELHI

    Packaging Service - the appellant received charges for carrying out the activity of blending and packing of tea on behalf of M/s TATA Tea Ltd. - Department were of the opinion that the lease agreement by which the appellant made premises available on lease to M/s TATA Tea Ltd. was nothing but a camouflage for receiving additional consideration for the activity of packing - cum duty benefit. - Cum duty benefit - Held that - the appellant has carri....... + More


  • 2018 (2) TMI 1413 - CESTAT NEW DELHI

    Real estate agent service - consideration received by them to change the name of the allottee/owner of a unit in the building and managed by them - Held that - an identical issue has come up before the Tribunal in the case of M/s MGF Developments Ltd. Vs CCE, Delhi 2018 (2) TMI 1048 - CESTAT NEW DELHI , where it was held that the promoter and manager of such property cannot be taxed as real estate agent for the consideration received to substitut....... + More


  • 2018 (2) TMI 1412 - CESTAT NEW DELHI

    Contractual arrangements with Indian Railways and Catering Tourism Corporation Limited (IRCTC) - Revenue entertained a view that they are not discharging Service Tax on certain activities undertaken/considerations received - Cleaning Services - Held that - It is clear that cleaning is with reference to objects or premises of commercial or industrial building, factory and premises thereof. The original authority gave a reason that railway coaches ....... + More


  • 2018 (2) TMI 1411 - CESTAT NEW DELHI

    Levy of service tax - rent a-cab services - Held that - it appears that w.e.f. 16/10/1998, the definition of rent a cab scheme operator means any person engaged in the business operating cab on rent basis - In the instant case, the learned Counsel was unable to show any contract with the user. - Time limitation - Held that - the appellant had not disclosed the value of remunerated amount that they are not discharging/paying service tax on the rem....... + More


  • 2018 (2) TMI 1410 - CESTAT NEW DELHI

    Non-payment of service tax - only point on which the present demand is made is that there is difference between the statutory returns and the annual balance sheet - Held that - Admittedly, the appellants have more than one business premises through which the taxable service were provided. These were registered with the Department and discharging the service tax. The balance sheet of the appellant as a whole did not distinguish the different servi....... + More


  • 2018 (2) TMI 1409 - CESTAT NEW DELHI

    Liability of service tax - consideration received for transferring the said trade mark rights - Held that - Admittedly, the appellant transferred the right to use the registered brand name to HWL in 1975. This is not disputed. The continuous usage of such right by HWL cannot be construed as continuous rendering of taxable service on the part of the appellant. - Intellectual Property Service means transfer temporarily or permitting the use or enjo....... + More


  • 2018 (2) TMI 1408 - CESTAT NEW DELHI

    Liability of service tax - Business Auxiliary Service - reverse charge mechanism - expenditure incurred by the appellant in setting up of certain branch offices in foreign countries like Bangladesh, Ukraine etc. - Held that - similar dispute came before the Tribunal for tax liability under the very same tax entry in Torrent Pharmaceutical Ltd. 2014 (12) TMI 41 - CESTAT AHMEDABAD . The issue of the expenditure incurred by the appellant with refere....... + More


  • 2018 (2) TMI 1407 - CESTAT NEW DELHI

    Consultancy engineering service - Certain expenditure shown in the books of the appellant with reference to income and expenditure of projects in India is sought to be taxed as a consideration for consulting engineer service - Revenue entertained a view that expenditure incurred/shown in the accounts of appellant against consultancy fees and technical fees, which was further taken into account by LIL, Canada in the overall income and expenditure ....... + More


  • 2018 (2) TMI 1406 - CESTAT CHENNAI

    Valuation - abatement of value - N/N. 15/2004-ST dated 10.09.2004 and No.1/2006-ST dated 01.03.2006 - Commercial or Industrial services - Held that - the matter has come up before the Tribunal in the case of Bhayana Builders Pvt. Ltd 2013 (9) TMI 294 - CESTAT NEW DELHI (LB) and it has been held that taxable consideration in the form of gross value in terms of Section 67 cannot include the value of materials supplied free of cost by the recipient ....... + More


  • 2018 (2) TMI 1405 - CESTAT CHENNAI

    Rectification of mistake - power to review - Held that - The error attempted to be pointed out by the Revenue has been taken note of by the Tribunal while passing the impugned Final Order. In such circumstances, to consider the application of such exemption, would amount to review of the Final Order. The Tribunal has no power to review its order. - The power of rectification is restricted to mistakes apparent from the record, calling for amendmen....... + More


  • 2018 (2) TMI 1399 - CESTAT AHMEDABAD

    CENVAT credit - credit of full service tax paid on partial reverse charge on input services - Alleging that as per N/N. 30/2012-ST dated 20.06.2012, the appellant was required to pay 75 of the Service tax amount as service recipient whereas, the service provider was required to pay 25 of the service tax liability, instead, since the service provider had paid the entire service tax amount(100 ), therefore, the appellant are not eligible to avail c....... + More


  • 2018 (2) TMI 1324 - CESTAT AHMEDABAD

    Liability of service tax - discount - sub-agent of IATA agents - Held that - this Tribunal in Trade Wings Ltd s case 2017 (9) TMI 257 - CESTAT NEW DELHI taking into consideration the fact that the nature of transaction between the registered IATA Agents and the subsequent sub-agent, is that of sale and purchase, and accordingly, held that service tax is not required to be paid by the said sub-agent on the discount received - demand set aside. - B....... + More


1........
 
 
 
Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version