2018 (9) TMI 1282
Renting of immovable property - Before the tribunal, Municipalities accepted the tax liability - Whether the Tribunal is right in dismissing the appeal even though the retrospective amendment with regard to the payment of service tax is pending before the Hon ble Apex Court? - Whether the Tribunal is right in dismissing the appeal without considering the legal aspect that the retrospective amendment with effect from previous date could only creat....... + More
2018 (9) TMI 1216
Condonation of delay of 304 days in filing appeal - Case of the appellant is that the order which was challenged by the Tribunal was one of remand - Held that - The appellant was obviously therefore, not being aggrieved by such order so as to challen....... + More
2018 (9) TMI 1215
Rectification of Order - Section 74 of the Act - main ground on which Ext.P5 order is attacked is that since the petitioner sought rectification in respect of Ext.P1 order, the same should have been considered by the second respondent, the original authority and not the first respondent - Held that - In so far as the appeal preferred by the petitioner is dismissed for non payment of pre-deposit, there is no merger as pointed out by the learned St....... + More
2018 (9) TMI 1214
Permission to make the pre-deposits required for the appeals preferred against the original orders - Held that - There is no time limit prescribed for making the pre-deposit. As such, no further direction is required for the petitioner to make the pre-deposit in relation to the appeal preferred against Ext.P2 order. However, in so far as the petitioner has not made a pre-deposit till date and have expressed willingness to make the pre-deposit, it....... + More
2018 (9) TMI 853
Prayer for carrying out common investigations - separate investigation at the local levels have been carried out by the authorities against the units at Ahmedabad, Chandigarh, Chennai and Pune. - case of Revenue is that petitioner is not cooperating in the investigation and providing necessary documents - Held that - It is evident that the nature of investigations carried out in the M/s. Lemon Tree Hotels Ltd. resulted in material and information....... + More
2018 (9) TMI 836
Maintainability of appeal - Classification of service - Container Freight Station - Storage and warehousing services or Cargo handling services? - Scope of Cargo Handling Services - whether the consideration which is received under the head Cargo Handling services is in fact consideration received for services classifiable under Storage and Warehousing services as contended by the Revenue? - Held that - In view of Section 35G(1) of the Act which ....... + More
2018 (9) TMI 835
Bail application - amount of service tax collected from customers not paid to Revenue - Held that - Considering the nature of accusation and the severity of punishment in case of conviction and the nature of supporting evidence, reasonable apprehensi....... + More
2018 (9) TMI 834
Condonation of delay in filing appeal - power of appellate authority to condone delay - Held that - Admittedly the appeal was filed beyond time, however, in the facts and circumstances we are of the considered opinion that the delay was not occasioned because of any fault on the part of the petitioner but was due to circumstances which was beyond his control. However since the Act does not empowers the appellate authority to condone the delay 30 ....... + More
2018 (9) TMI 833
Clearing and forwarding agency service - service with reference to loading, unloading, transportation, storage of cargo for M/s. Binani Cement Ltd. - Whether, the Tribunal was justified in holding that the service rendered by the appellant falls in the category of clearing and forwarding and liable to pay service tax as per the section 65(105((j) of the Finance Act, 1944? - Extended period of limitation. - Held that - From the clause which is rep....... + More
2018 (9) TMI 760
Extended period of limitation - Whether in the facts and circumstances of the case and in law was the Tribunal correct in holding that the extended period of limitation is not invokable? - Whether in the facts and circumstances of the case and in law was the Tribunal justified in setting aside the demand for extended period and consequently penalty under Section 78 of the Finance Act, 1994? - Held that - It is undisputed before us that the issue ....... + More
2018 (9) TMI 759
CENVAT Credit - input services - Agency Commission - media/broadcasters - Whether in the facts and the circumstances of the case and in law was the Tribunal right in holding that the Respondent is entitled to take the input service credit on Agency Commission as well as the Service Tax charged by the media/broadcasters as shown in the said invoices? - Held that - The grievance of the Appellant-Revenue is that the invoices issued by the broadcaste....... + More
2018 (9) TMI 666
Export of services or not? - Place of provision of service - business of promoting/ selling medical equipments and also rendering after sales services like installation, commissioning etc. in India to a foreign party - liability of Service Tax - services are consumed in India and not at place outside India - Whether on the facts and circumstances of the case and in law, was the Tribunal justified in holding that the services provided by the Respo....... + More
2018 (9) TMI 665
Maintainability of appeal - Valuation issue - Nature of activity - sale or service - supply of electricity - Whether the Tribunal is correct in holding that the supply of electricity by the Respondent herein to their tenants / clients amounts to sale of goods and not supply of service ? - Whether the supply of electricity by the Respondent herein to their tenants / clients is an essential and integral part of the service namely Renting of Immovab....... + More
2018 (9) TMI 664
Maintainability of appeal - Condonation of delay - Whether dismissal of appeal by rejecting the application seeking condonation of delay in filing of appeal in the facts and circumstances of the case and in law could not be countenanced and appeal needs to be restored to the file of the CESTAT for decision afresh affording opportunity of hearing to the appellants to secure the ends of justice? - Held that - Admittedly, in the instant case, the ap....... + More
2018 (9) TMI 584
Export of service - Place of provision of service - Whether in the facts and circumstances of the case, the CESTAT was right in holding that the custodial services provided by the assessee to Foreign Institutional Clients (FII s) amounts export of service as provided under Rule 3 of Export of Service Rules, 2005, for the period from May, 2006 to December, 2007? - Held that - The custodial services provided, would be clearly covered by sub-clause ....... + More
2018 (9) TMI 583
Restoration of Appeal - Renting of Immovable Property Service - Whether in facts and circumstances of the case, the Appellate Tribunal was right in dismissing the appeal of the Appellant sustaining the demand on new grounds which were not alleged in the show cause notice or the subsequent proceedings? - Held that - The Appeal requires admission. However, on our observing this, the Counsel for both the parties pray that the impugned order dated 12....... + More
2018 (9) TMI 582
Non-registration - non-payment of service taxes - proceedings impugned are in the nature of notices calling upon the petitioners herein to show cause the reasons as to the non-registration and non-payment of service taxes by them - Held that - There ....... + More
2018 (9) TMI 395
De-freezing of Bank Account - bank account was freezed on the reason that the petitioner has failed to pay the service tax, in pursuant to a demand resulting out of the said order passed on 05.03.2018 - educational services. - Held that - It is seen that the petitioner suffered an order in original dated 05.03.2018 passed by the first respondent imposing service tax as well as penalty. It is not in dispute that as against the said order, the peti....... + More
2018 (9) TMI 374
Withdrawal of appeal - petitioner seeks liberty to withdraw the writ petition but requests that the initial bank guarantee furnished to the extent of 10% of the determined liability should be allowed to continue during the pendency of the appeal - He....... + More
2018 (9) TMI 331
Rejection of benefit of VCES, 2013 - recovery of Interest - Appealable order or not? - Voluntary Compliance Encouragement Scheme 2013 - Held that - Prima facie it is not open to the Revenue to recover amounts under the above Voluntary Compliance Encouragement Scheme, 2013. The Revenue would be required to follow the procedure as provided under the Finance Act, 1994 to recover its dues after issuing a proper notice. The recovery notice in the abse....... + More
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