2017 (8) TMI 797 - DELHI HIGH COURT
C.J. International Hotels Ltd. Versus Assistant Commissioner of Service Tax, Delhi Others
Refund of service tax - case of Revenue is that the appellant has not been able to produce any convincing evidence or additional ground in their support so as to deserve any fresh re-look of the circumstances relating to the case - Held that - The Court finds that all the grounds concerning the rejection of the Petitioner s claim for refund by the ACST and Commissioner (Appeals) can well be urged before the CESTAT. At the same time, the apprehens....... + More
2017 (8) TMI 711 - KERALA HIGH COURT
The Palakkad District Co-Operative Bank Ltd. Versus The Deputy Commissioner of Central Excise Palakkad-I, Palakkad
Voluntary Compliance Entitlement Scheme - while appellant had explained the alleged violation of Rule 6(3B) of the CENVAT Credit Rules, 2004, they had sought more time to reconcile the inconsistency between the declaration and ST-3 returns - Held that - when a mistake in the returns filed by the appellant is pointed out and on that basis, the application made by the appellant was proposed to be rejected, the respondent ought to have considered th....... + More
2017 (8) TMI 602 - MADRAS HIGH COURT
Shanthi Traders, Rep. by its Proprietor, J. Anand Jain Versus The Deputy Commercial Tax Officer, The State of Tamil Nadu, Union of India
Sale or service - value of SIM cards sold - Whether the value of sim card sold attracts service tax or sale tax under the sales tax act - Held that - the issue has been settled in the case of IDEA MOBILE COMMUNICATION LTD. Versus CCE. & C., COCHIN 2011 (8) TMI 3 - SUPREME COURT OF INDIA , where it was held that it is established from the records and facts of this case that the value of SIM cards forms part of the activation charges as no acti....... + More
2017 (8) TMI 601 - MADRAS HIGH COURT
M/s. Hypertherm (India) Thermal Cutting Private Limited Versus The Deputy Commissioner of Service Tax
Alternative remedy of appeal - principles of Natural Justice - Held that - The general principles of law to be followed while entertaining a writ petition, when an alternative remedy is available, as per the decision of the Hon ble Apex Court in U.P.State Spinning Co. Ltd. Vs. R.S.Pandey and Another 2005 (9) TMI 634 - SUPREME COURT OF INDIA . - Violation of principles of natural justice can be urged before the appellate authority. If the original....... + More
2017 (8) TMI 592 - MADRAS HIGH COURT
The Commissioner of Central Excise Versus M/s. JSW Steels Ltd., The Customs, Excise and Service Tax Appellate Tribunal,
CENVAT credit - duty paying documents - Rule 9(1)(b) of the 2004 CCR - Whether the Tribunal was right in holding that the service tax credit taken by M/s.JSW Steel Ltd., Salem on the basis of supplementary invoices/bills/challans issued by the service provider? - Whether in view of the suppression, detection of evasion of service tax and registration of offence case against the respondent, the Tribunal was right in law to allow the availment of c....... + More
2017 (8) TMI 522 - BOMBAY HIGH COURT
Sheth & Sura Engineering Pvt Ltd. Versus Union of India, The Customs Excise & Service Tax Appellate Tribunal, The Commissioner of Central Excise, The Assistant Commissioner of Customs & Central Excise
Refund claim - works contract - Section 11B of the Central Excise Act, 1944 - Held that - reliance placed in the case of Commissioner, Central Excise & Customs Versus M/s Larsen & Toubro Ltd. and others 2015 (8) TMI 749 - SUPREME COURT , where it was held that works contract cannot be vivisected into various components. It cannot be taxed under different Acts - The work contract service involved in the present case, the Erection, Commissi....... + More
2017 (8) TMI 521 - BOMBAY HIGH COURT
M/s. In House Productions Ltd. Versus The Commissioner of Service Tax, Mumbai
Refund of service tax - rejection on the ground of time limitation and unjust enrichment - Circular dated 23rd March 2004 - The appellant is relying upon the Circular dated 23rd March 2004 to suggest that pursuant to the said Circular, he got the knowledge that the appellant is no liable to pay service tax and still that service tax was being paid by the appellant - Held that - similar issue decided in the case of HINDUSTAN COCOA PRODUCTS Versus ....... + More
2017 (8) TMI 402 - DELHI HIGH COURT
HT Media Limited Versus The Commissioner of Service Tax And Others & Another
Refund claim - time limitation - Section 11B of the Central Excise Act, 1944 - Held that - The Appellant does not dispute that it is liable to pay service tax for the services rendered by it. In such a situation, it is abundantly clear that the Appellant has to seek refund of service tax, paid in excess, in terms of and within the limitation period stipulated under Section 11B of that CE Act i.e. before the expiry of one year from the relevant da....... + More
2017 (8) TMI 401 - KARNATAKA HIGH COURT
M/s. Trade Worth Chits Pvt Ltd., M/s. Souhardha Chits Pvt Ltd., M/s. Monarch Chits Pvt Ltd. Versus Additional Commissioner of Service Tax, Commissioner of Service Tax, Union of India
Levy of tax - chit fund business - sub- clause (V) of Sub-section 12 of Section 65 - Held that - matter is remanded to the respondent No.1- Additional Commissioner of Service Tax, and the said respondent-Authority shall consider the said legal position and relevant provisions of the Act and pass appropriate orders in accordance with law and decide whether the chit fund business is cash management or fund management or falls in taxable services in....... + More
2017 (8) TMI 163 - BOMBAY HIGH COURT
M/s. BPL BBC Joint Venture Versus The Commissioner of Service Tax
Validity of order-in-original - service of SCN - natural justice - Held that - It appears that the final order in appeal has been passed by the Tribunal after the filing of the present appeal. The present appeal was filed against the order passed by the Tribunal directing the appellant to deposit of amount. Be that as it may, the appeal was filed against the order in original on contentious issues. The main contention of the appellant is that eve....... + More
2017 (7) TMI 905 - CHHATTISGARH HIGH COURT
M/s. Engineers India Technical Services Versus Commissioner of Central Excise & Service Tax, Raipur
Works contract - subcontractor of a principal contractor who was involved in construction activity - Held that - the matter revolves around the proper application of Section 73 of the Finance Act, 1994. That provision opens up by prescribing a period of 18 months to carry out the process which is authorised thereby. This is part of the fundamental contents of sub-section (1) of Section 73 of the Finance Act, 1994. A survey of the different compon....... + More
2017 (7) TMI 852 - MADRAS HIGH COURT
R.S. Senthilkumar Versus The Additional Commissioner of Service Tax, The Assistant Commissioner of Service Tax, The Superintendent, Office of the Deputy Commissioner of Central Excise
Renting of Immovable Property Service - whether the respondents could demand Service Tax, as mentioned in the impugned order? - Held that - there is no discussion as to the payment effected by the petitioner and no finding has been rendered by the first respondent on the said aspect. Thus, it is clear that the impugned order has been passed without appropriate application of mind. Even after the impugned order was served on the petitioner, the pe....... + More
2017 (7) TMI 764 - MADRAS HIGH COURT
M/s. South India Corporation Ltd. Versus The Commissioner of Service Tax
Natural justice - the Tribunal proceeded to pass the aforementioned order since, there was no appearance on behalf of the appellant although opportunity was granted in that behalf - appellant s contention is that they must be given opportunity of being heard - Held that - since, the appellant says that the proceedings of the Tribunal are not correctly reflected in the impugned order, the only remedy available to the appellant would be to approach....... + More
2017 (7) TMI 727 - KERALA HIGH COURT
The Commissioner of Central Excise Customs And Service Tax Versus M/s Sai Service Station Ltd.
Sale of used cars - motor vehicle dealer is dealing in used cars - Is its transaction a sale in the conventional sense attracting the sales tax, or a service--as an intermediary, agent, or broker--to the true owner attracting service tax? - Held that - the sale and the registration of the sale are two distinct acts. The sale of a motor vehicle, movable property, takes place under Section 19 of the Sale of Goods of Act. But if the transferee inte....... + More
2017 (7) TMI 652 - DELHI HIGH COURT
Commissioner of Central Excise, Customs and Service Tax Versus Super Spinning Mills Ltd, ITW India P Ltd
Refund claim - time limitation - duty paid under protest - reverse charge - whether time limitation of 1 year is applicable to duty paid under protest? - Held that - the first appellate authority was correct in coming to the conclusion that service tax liability arises on the respondents herein only, if the said amounts were paid post 18/04/2006 - reliance place on the judgment of the Hon ble Bombay High Court in the case of Indian National Shipo....... + More
2017 (7) TMI 651 - ALLAHABAD HIGH COURT
Commissioner, Central Excise & Service Tax, Lucknow Versus Anand Motor Agency
Agency Commission - Whether the Customs Excise & Service Tax Appellate Tribunal, Allahabad is correct in setting aside the Order in Original dated 30/10/2009 without giving any finding on service tax liability of the respondent on Agency Commission from Maruti Udyog Ltd., DGS&D and nonregistration of the respondent s unit No.1 i.e. 21 Vidhan Sabha Marg, Lucknow? - Held that - we do not find any discussion on this aspect at all and respondent ....... + More
2017 (7) TMI 603 - MADRAS HIGH COURT
The Commissioner of Central Excise Versus M/s. JSW Steels Limited
Levy of Penalty - bonafide belief - reverse charge - lead arrangers - Despite the fact that the assessee had already paid the requisite service tax, the Revenue issued a Show Cause Notice dated 27.12.2007 (SCN). Via the said SCN, the Revenue proposed, to not only appropriate the service tax, which included the educational cess already deposited by the assessee, but also called upon the assessee to show cause as to why interest ought not to be lev....... + More
2017 (7) TMI 602 - BOMBAY HIGH COURT
M/s. Infra Dredge Services Pvt. Ltd. Versus Union of India & Others
Service of notice - Section 37(C) of the Central Excise Act - natural justice - Held that - In the present case, it is a matter of record that thrice, the notice of hearing were issued to the petitioner i.e. on 30th October, 2014, 12th November, 2014 and 14th September, 2015. However, the said notices have been issued on the old address of the petitioner, whereas prior to the said notices of hearing being issued to the petitioner, the petitioner ....... + More
2017 (7) TMI 565 - MADRAS HIGH COURT
Franklin Instruments Maintenance and Erection Tech Pvt. Ltd. Versus The Commissioner (Appeals) -I
Condonation of delay in filing appeal - The Tribunal has attributed negligence to the Assessee in not filing the appeal in time - Held that - though, the period of delay involved is 370 days, which, by no means, is an insignificant period, the Tribunal ought to have examined, whether the delay was deliberate, as mere negligence, by itself, in our view, would not disable the Assessee from having its matter decided on merits - the Tribunal has not ....... + More
2017 (7) TMI 564 - MADRAS HIGH COURT
Titan Industries Limited (Watch Division) Versus Commissioner of Service Tax, Customs, Excise & Service Tax Appellate Tribunal
Pre-deposit - Section 35F(iii) of the 1944 Act - Held that - the measure given for preferring an appeal under Section 35F(iii), post amendment on 06.08.2014, would be 7.5 of the duty demanded or penalty imposed or both - even if, that measure is applied, the Appellant/Assessee has paid more than the amount prescribed under Section 35F(iii) of the 1944 Act - interim order granted by this Court on 18.06.2014 shall continue to operate till the adjud....... + More
