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Service Tax - Case Laws

Showing 21 to 40 of 135 Records

• 2009 (8) TMI 747 - CESTAT, BANGALORE
  

  Waiver of pre-deposit – Business Auxiliary Services – activity carried out them will amount to manufacture - pre-deposit waived

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• 2009 (8) TMI 746 - CESTAT, BANGALORE
  

  Waiver of pre –deposit – Construction of Residential Complex - assessee is not required to include the cost of land in terms of the Board's clarification dated 27-7-2005 - the applicant has made out a prima facie case for waiver of pre-deposit - waiver of pre-deposit is allowed

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• 2009 (8) TMI 745 - CESTAT, BANGALORE
  

  Waiver of pre – deposit – Site formation and clearance service - work involved is to remove the iron slime and soil accumulated in the dam - Notification No. 17/2005S.T., dated 7th June, 2005 exempts activities rendered - in the course of construction of airports, roads, bridges, dams etc., from service tax under the head 'site formation and clearance, excavation etc - construction of a dam cannot be subjected to tax classifying it as "site formation and clearance excavation and earthmoving and demolition - order is prima facie not sustainable - complete waiver allowed

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• 2009 (8) TMI 744 - CESTAT, BANGALORE
  

  Appeal – delay of 14 days in filing the appeal - delay is attributed to illness of the proprietor – Held that: - justifiable reason for filing the appeal belatedly

  Waiver of pre-deposit – penalty - Commissioner has imposed these penalties by exercising his powers u/s 84 of the Finance Act – service tax with interest paid during adjudication proceeding - pre-deposit waived

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• 2009 (8) TMI 743 - CESTAT, MUMBAI
  

  Waiver of pre-deposit – penalty - delayed payment of Service tax - applicant submits that he was the first time registered under the Service tax and was not aware of the provisions of law regarding the payment of Service tax and filing of returns – Held that: - applicant is pleading for bonafide belief but has not deposited the late fee fine imposed under Section 77 of the Finance Act, 1994 - direct applicant to pre-deposit

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• 2009 (8) TMI 742 - CESTAT, AHMEDABAD
  

  Waiver of pre-deposit - Tour Operator - definition of Tour Operator changed - prior to 10-9-2004, vehicle must be registered as a Tourist Vehicle - period post 10-9-2004, the appellants contended that they were not arranging tours but plying buses – Held that: - no tour was being arranged by them, they cannot be held to be covered by the said services - order is also assailed on the point of limitation – pre-deposit waived - recovery stayed

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• 2009 (8) TMI 741 - CESTAT, NEW DELHI
  

  Waiver of pre-deposit - business auxiliary services - Appellant is doing the body building work - Revenue's contention is that activities carried out by the Appellant were support further activity carried out - whole of such activity shall be business auxiliary service – Held that: - bringing the Appellant to the category of business auxiliary service is questionable - direct that there shall be waiver of pre-deposit during pendency of Appeal

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• 2009 (8) TMI 740 - CESTAT, KOLKATA
  

  Refund - rejected on the ground of limitation - claim of refund within sixty days under Notification No. 41/2007-S.T - Notification No. 41/2007-S.T., dated 6-10-2007 was amended by the Notification No. 32/2008-S.T - sixty days was substituted with six months - CBEC vide Circular No. 112/6/2009-S.T clarified that claim could be filed till 31st December, 2008 - refund claim was filed prior to 31st December, 2008 - Circular was not taken into consideration by the lower appellate authority - order is set aside and the matter is remanded to the adjudicating authority

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• 2009 (8) TMI 739 - CESTAT, , AHMEDABAD
  

  Waiver of pre-deposit – 'Commercial or Industrial Construction Service - Water Supply Projects – Held that: - Chennai Tribunal in the case of M/s. Indian Hume Pipe Co. Ltd. v. CCE, held that such services being infrastructure facility and civic amenity provided by State in public interest, are not covered under the category of 'Commercial or Industrial Construction Service' – stay granted -pre-deposit waived - disposal of the appeal accordingly

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• 2009 (8) TMI 738 - CESTAT, CHENNAI
  

  Waiver of pre-deposit – valuation – reimbursement - matter remanded before 19-4-2006 and pre-deposit for such period not required - period relating to the period before 19-4-06, the services provided earlier for which the value has been received subsequently are taxable - tax is required to be paid as and when values for such services are received - not find a case for complete waiver of predeposit - recovery stayed during pendency of the appeal

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• 2009 (8) TMI 737 - CESTAT, NEW DELHI
  

  Waiver of pre-deposit – Business Auxiliary Service - commission agent exemption under the category of Business Auxiliary Service - After the amendment discharging its tax liability under the category of business auxiliary service - Revenue's contention is that the appellant carried out various activities and all such activities are not commission agency services – Held that: - each activity falling under different categories - No condition being imposed under this notification and in absence of bifurcation of the activities - pre-deposit waived - disposal of the appeal accordingly

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• 2009 (8) TMI 736 - CESTAT, NEW DELHI
  

  Waiver of pre-deposit – Service tax paid on insurance charges on cars – assessee contended that cars are used in relation to business activity - and that insurance is a necessity before use of the cars – Held that: - applicants have a case for waiver of the dues as per the impugned order as insurance on vehicle used for business activity can be considered as input service - pre-deposit waived - disposal of the appeal accordingly

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• 2009 (8) TMI 735 - CESTAT, NEW DELHI
  

  Waiver of pre-deposit – works contract service – composition scheme - came into force on 1-6-07 to levy Service tax by a composite rate - appellant opted for scheme on 21-6-07 - authorities have made case against the appellant because composition scheme whether opted was not stated in the course of investigation for which the appellant is not entitled to the composition scheme – Held that: - is no embargo in the law that an option cannot be exercised - appellant has not deposited the demand for the period from April' 06 to Sept.' 07 which is significant amount - direct the appellant to make pre-deposit of Rs. 5 lakhs - On deposit of such amount, pre-deposit of balance demand shall be waived during pendency of the appeal

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• 2009 (8) TMI 734 - CESTAT, BANGALORE
  

  Waiver of the pre-deposit - erection, commissioning or installation activity – demand on the ground that activity rendered under works contract - Tribunal had held that a turnkey contract could not be vivisected and activity carried out in execution of the turnkey contract subjected to tax – Held that: - appellants are assessed to value added tax under the category of works contract - pre-deposit waived

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• 2009 (8) TMI 733 - CESTAT, BANGALORE
  

  Waiver of the pre-deposit - Cenvat credit on the Service tax - Cenvat credit is available to the applicant on the Service tax paid on the group health insurance policies for the employees - applicant has made out a prima facie case for waiver of pre-deposit - application for waiver of pre-deposit - allowed

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• 2009 (8) TMI 731 - CESTAT, BANGALORE
  

  Waiver of pre-deposit - demand of service tax – within the period of limitation - demand of Service Tax – on the ground that the applicant is liable to Service Tax on terminal charges, demurrage and royalty charges - submission that the demand of Service Tax for the period 1-4-2002 to 31-3-2007 and the show cause notice is clearly time-barred – Held that: - demand of Service Tax within the period of limitation - Applicant is directed to deposit an amount of Rs. 2.5 crores - pre-deposit of the balance amounts is waived

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• 2009 (8) TMI 728 - CESTAT, BANGALORE
  

  Waiver of pre-deposit – Interest – Penalty - Tour Operator service - services rendered in vehicles leased by the applicant - that 'tour operator service' need not be in the vehicles that conform to the definition of 'tourist vehicle' under the relevant provisions of Central Motor Vehicles Act and Rules - waiver of pre-deposit - allowed

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• 2009 (8) TMI 727 - CESTAT, KOLKATA
  

  Demand of Service tax and interest – waiver of service tax - paid prior to issue of SCN - suo motu by the assessee - order is set aside and the matter is remanded to the Commissioner – Disposed of accordingly

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• 2009 (8) TMI 726 - CESTAT, AHMEDABAD
  

  Waiver of pre-deposit - Service tax only on commission/discount or on whole amount recovered by them towards time slot booked by them - appellants have included the Service tax and shown the gross amount as cost for the times lot – appellant paid service tax appellants in turn have to collect from the customers – Held that: - appellants should have taken credit of Service tax paid by the broadcaster and charged the Service tax on the full amount to the clients and utilize the service tax credit for payment of Service tax - Prima facie demand for the service tax by the Revenue amounts to collection of Service tax on the same amount twice – pre-deposit waived

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• 2009 (8) TMI 725 - CESTAT, BANGALORE
  

  Waiver of pre-deposit - technical inspection and certification service - service rendered by the applicant to SEZ - exempted from the service tax - claiming exemption of Service tax on the ground that they were rendering services for infrastructure project – Held that: - issue is highly contentious - amount already deposited by the applicant - Waiver of pre-deposit allowed - disposal of the appeal

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