2017 (10) TMI 754 - BOMBAY HIGH COURT
The Principal Commissioner of Mumbai Versus M/s. Q-India Investment Advisory Pvt. Ltd.
Refund claim - Rule 5 of CCR - rejection on the ground that services by the respondent was provided in India therefore it cannot be treated as export of service in terms of Export of Services Rules, 2005 - Held that - The law laid down by the Division Bench of this Court in the case of Commissioner vs. SGS India Private Limited 2014 (5) TMI 105 - BOMBAY HIGH COURT will squarely apply to the facts of the case, where it was held that if services we....... + More
2017 (10) TMI 664 - BOMBAY HIGH COURT
The Commissioner of Service Tax Mumbai Versus M/s. Prachar Communication Ltd.
Refund of Service Tax erroneously paid - unjust enrichment - the service tax was erroneously paid on gross amount of bills before the discount was allowed of 15 on the gross bill irrespective of the discount allowed to the advertisements - Denial of refund on the ground that the respondent has failed to furnish documents to establish that the amount of service tax for which the refund is claimed has been collected by the respondent from its clien....... + More
2017 (10) TMI 563 - MADRAS HIGH COURT
M/s. Priya Construction Versus The Joint Commissioner of Central Excise
Jurisdiction - case of petitioner is that as for a composite contract involving material supply and provision of service, service tax can be demanded only on the service portion and the respondent does not have a jurisdiction to levy service tax on the value of the materials - maintainability of petition - Held that - The High Court only in exceptional cases can invoke its extraordinary jurisdiction under Article 226 of the Constitution, when the....... + More
2017 (10) TMI 562 - MADRAS HIGH COURT
GE Info Tech Pvt. Ltd. Versus The Customs Excise and Service Tax Appellate Tribunal, Commissioner of Service Tax
Levy of penalty at reduced rate of 25 of tax - Principles of Natural Justice - The appellant stated that the service tax and interest had been deposited prior to issuance of Show Cause Notice and Adjudication Order; the penalty under Sections 76 and 77 of the Finance Act is not mandatory - Whether the Show Cause Notice dated 29.09.2010 and the Order-in-Original dated 04.05.2012, wherein the Additional Commissioner reduced the penalty to 25 of the....... + More
2017 (10) TMI 514 - DELHI HIGH COURT
The Pr. Commissioner of GST, Delhi -South Commissionerate Versus McDONALDS India Pvt. Ltd.
Taxability - outstanding dues - whether the amount shown as outstanding in the books of accounts of the Assessee as on 10th May 2008 would be amenable to service tax by virtue of the amendments? - amendment made in Explanation (c) to Section 67 of the FA 1994 - an explanation was added to sub-rule (1) under Rule 6 of the STR, 1994 by N/N. 19/2008/ST dated 10th May 2008 - The CESTAT has, in the impugned order, held that the amendment was made to S....... + More
2017 (10) TMI 291 - BOMBAY HIGH COURT
M/s. Photolibrary India Pvt. Ltd. Versus The Commissioner of Service Tax, Mumbai
Classification of services - Online Information and Database Access or Retrieval or not? - The case of the appellant was that no service tax was liable to be paid by the appellant as the appellant was dealing with copyrights and services of copyrights were not within the purview of service tax - Held that - providing a data or information to the customer through computer network, whether retrievable or not is covered by clause (75) of section 65........ + More
2017 (10) TMI 290 - CHHATTISGARH HIGH COURT
M/s. Kailash Enterprises Versus Union of India
Condonation of delay of one year in filing appeal - the reason for delay was that Appellant was suffering from Jaundice for 3-4 months, the Appellant has attached certain medical certificates also - Held that - there are doubts with regard to the genuineness of the certificates because even the word Lumbar Spondylosis has not been spelt correctly. A Doctor is expected to at least spell a simple word like Lumbar Spondylosis correctly. Secondly, th....... + More
2017 (10) TMI 86 - GUJARAT HIGH COURT
Commissioner of Central Excise, Customs And Service Tax, Vadodara Versus Transpek Industry Ltd.
CENVAT credit - input services - outdoor catering services - Rent-a-Cab services - Held that - In case of Principal Commissioner v. Essar Oil Ltd. 2015 (12) TMI 1062 - GUJARAT HIGH COURT , Division Bench of this Court on the question of charges for rent a cab services, and held that the term input service would mean any service used by the manufacturer directly or indirectly in or in relation to manufacture of final products and clearance of fina....... + More
2017 (10) TMI 30 - GUJARAT HIGH COURT
Shiva Industrial Security Agency Versus Union of India & 2
Seeking Credit of pre-deposit made during the earlier round of appeal with the second round of appeal - Non-payment of service tax - case of the appellants is that substantial period of alleged non-payment of service tax overlapped between the two show cause notices - Held that - once the Tribunal set aside the orders passed by the adjudicating authority and by its order dated 07.10.2015 remanded the proceedings for fresh consideration and dispos....... + More
2017 (9) TMI 1563 - BOMBAY HIGH COURT
The Commissioner, Service Tax, Mumbai Versus M/s. Willis Processing Services (India) Pvt. Ltd. (formerly known as M/s. Tgrinity Computer Processing (India) Pvt. Ltd.
Refund of unutilized credit - rejection on the ground of nexus with finished output - Held that - reliance placed in the case of Commissioner of C.Ex. Nagpur Versus Ultratech Cement Ltd. 2010 (10) TMI 13 - BOMBAY HIGH COURT , where it was held that the cost of any input service that forms a part of the cost of the final product, then Credit of Service Tax paid on such input services would be allowable - the input services have been availed of by ....... + More
2017 (9) TMI 1562 - DELHI HIGH COURT
L.R. Sharma Versus Commissioner of Service Tax, Delhi
Condonation of delay - Held that - the application is allowed and the delay of 33 days in filing the appeal is condoned. - Rectification of mistake - Held that - the cause title of Appeal No.ST/2258/2012 CU(DB) before the CESTAT will be read as - Commissioner of Service Tax, Delhi Versus M/s. L. R. Sharma & Co. Respondent . - Appeal disposed off........ + More
2017 (9) TMI 1443 - DELHI HIGH COURT
Swadeshi Construction Co. Versus Commissioner of Service Tax, Delhi
Classification of service - Works Contract service - composite contract - Department issued a SCN dated 27th May, 2011 to the Assessee stating that the aforementioned construction projects were entirely commercial in nature and were amenable to service tax under the category of Commercial and Industrial Construction Service - Whether the CESTAT was justified in remanding the matter to the Adjudicating Authority on the question whether the contrac....... + More
2017 (9) TMI 1386 - GUJARAT HIGH COURT
The Commissioner of CGST And Central Excise, Surat Versus M/s BMS Projects Private Ltd.
Commercial or Industrial Construction Service - service provided by the respondent in laying down long distance pipelines for transfer of drinking water in the State of Gujarat pursuant to a contract awarded by Gujarat Water Supply and Sewerage Board - levy of tax - Held that - GWSSB discharged an important duty and responsibility of providing drinking water to the people, industries etc. The Board was constituted mainly to supply drinking water ....... + More
2017 (9) TMI 1385 - BOMBAY HIGH COURT
The Commissioner, Service Tax – V Mumbai Versus M/s. Crisil Ltd.
Classification of services - Financial Advisory Services in respect of energy, banking, development, finance, transport and urban infrastructure, disinvestment and risk management - whether classified under the head Banking and other Financial Services or under the head Management Consultancy Service? - Held that - the Financial Advisory Services undertaken by the Respondent have been introduced for the first time in Banking and other Financial S....... + More
2017 (9) TMI 1330 - KARNATAKA HIGH COURT
NMDC Limited Versus Union of India, The Superintendent of Central Excise & Service Tax, State of Karnataka
Challenge to the communication from the department regarding tax liability - Royalties - mining services - N/N. 30/2012 ST dated 20.06.2012 as amended by N/N.18/2016 ST dated 01.03.2016 - Held that - If the Union of India has thought it proper to impose service tax by these Notifications referred, even on the Government Undertakings or Local Authority, such Organizations cannot claim exemption or immunity from such payment of tax on their own, no....... + More
2017 (9) TMI 1265 - DELHI HIGH COURT
Santani Sales Organisation Versus Central Excise, Customs And Service Tax Appellate Tribunal, Delhi
Circular dated 27th April, 2017 - Service of Notice - Held that - The Registrar of the CESTAT will file an affidavit on this aspect at least a week prior to the next date - Notice be served on Respondents No.1 and 2 through ordinary process as well as Dasti........ + More
2017 (9) TMI 1197 - KARNATAKA HIGH COURT
M/s. Pierian Services Pvt Ltd. Versus Deputy Commissioner of Service Tax ST-I Commissionerate, Union of India
Natural justice - Rejection of Voluntary Compliance Encouragement Scheme (VCES) declaration - whether the impugned rejection of the Declaration filed by the petitioner-Company under VCES, 2013 by the Respondent-Deputy Commissioner of Service Tax, ST-I Commissionerate, Bangalore, without giving an opportunity of hearing to the petitioner-Company is sustainable or not? - Held that - the non-compliance with the principles of natural justice which wa....... + More
2017 (9) TMI 1075 - DELHI HIGH COURT
NKG Infrastructure Limited Versus Union of India & Others
Jurisdiction - authority of the DGGSTI (as the DGCEI is now known) to proceed with the impugned SCN - Validity of the SCN issued by the DGCEI (and now continued by the DGGSTI) - classification of servicesHeld that - it appears prima facie that unless the Respondents are able to satisfy the Court that the DGGSTI (earlier DGCEI) is duly authorised in terms of the FA to proceed with the SCN, the continuation of the proceedings would amount to a para....... + More
2017 (9) TMI 1074 - KARNATAKA HIGH COURT
M/s. Eswari Global Metal Industries Private Limited (Formerly M/s Eswari Metal Industries Unit II) Versus The Union of India, The Commissioner of Central Excise (Appeals) , The Assistant Commissioner of Central Excise
Power of Commissioner of Central Excise (Appeals) to condone delay - Section 35(1) of the Central Excise Act, 1944 - condonation of delay - the delay was caused on account of illness of the concerned official of the petitioner-company - Held that - In view of the limitation of the respondent- authority by a statutory provision, even the genuine cases for condonation of delay cannot be considered and that is why such delays have been condoned by t....... + More
2017 (9) TMI 950 - BOMBAY HIGH COURT
The Commissioner of Service Tax – VI Versus M/s. Morgan Stanley Solutions (I) Pvt. Ltd.
Entitlement of the respondent to the refund - Held that - It is crystal clear that the observation made in paragraph 5.1 is only prima facie observation made by the Customs, Excise and Service Tax Appellate Tribunal. The issue whether the respondent is entitled to refund in accordance with law is not at all concluded by the prima facie observation and issue of entitlement of the respondent to the refund has been expressly kept open to be decided ....... + More