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Service Tax - High Court - Case Laws

Showing 21 to 40 of 2086 Records

  • 2018 (4) TMI 613

    Liability of service tax - Point of Taxation - continuous supply of services - invoices are not raised - assessment based on Profit and Loss account - business of promotion and construction of residential apartments and complexes - projects are undertaken on a joint venture basis, the petitioner being the builder, along with land owners - case of petitioner is that the customers have remitted, in advance, the consideration relating to several of ....... + More


  • 2018 (4) TMI 376

    Extended period of Limitation - Held that - whether the demand is wholly sustainable or it is time barred, given the language of Section 11A(1)of the Central Excise Act, 1944, the matter is sent back to the Tribunal - appeal allowed........ + More


  • 2018 (4) TMI 230

    Valuation - inclusion of transportation charges - Clearing and Forwarding Agency services - Held that - Pre-disposed mind itself is sufficient to hold that the decision-making process is erred as the author of the order already directed the petitioner to include transportation of goods charges way back in the year 2010 itself - this Court is of the view that the impugned order has to be set aside for reconsideration - petition allowed by way of r....... + More


  • 2018 (4) TMI 116

    Appointment of adjudicating authorities - case of petitioner is that the order dated 16.09.2015 appointing respondent No.4 as an adjudicating authority is bad, as by notification dated 19.04.2007, only Commissioners of Central Excise were given the powers of Central Excise Officers. As a result order dated 08.12.2016 is without jurisdiction, having been passed by the Deputy Commissioner. - Held that - Clause 11.2 (ii) of the Master Circular (CBEC....... + More


  • 2018 (4) TMI 73

    Liability to service tax - chit transactions - scope of definition of the service prior to 01-06-2007 - whether between 2012 and 2015 there could be tax levied on the chit transactions deeming it to be a service, which has not been excluded in the definition nor included in the negative list? - Held that - the issue whether between 2012 and 2015, the tax can be levied on the chit transactions is beyond the scope of dispute - the transactions by a....... + More


  • 2018 (3) TMI 1494

    Maintainability of petition - Delay in filing appeal - principles of natural justice - Classification of services - Held that - a discretionary and equitable relief can be granted only when a litigant is diligent and does not exhibit utter callousness or negligence. If the cause shown does not lack bona fides, then, the litigant can seek discretionary relief - This is a clear case where the authorities called upon the petitioner to remain present....... + More


  • 2018 (3) TMI 1493

    CENVAT credit - service provider - input service tax - whether an assessee who is not engaged in the process of manufacturing but is only providing services can avail CENVAT Credit? - Held that - Reverting back to the definition and the nature of construction activity carried on by the respondent company for erecting the facility of Cargo Handling Services it is to be kept in mind that the Inputs have been used for providing output services which....... + More


  • 2018 (3) TMI 1390

    Jurisdiction of Court - requirement of fulfillment of Bank Guarantee - petitioners collected the service tax from the service recipients and did not pay the same to the credit of the Central Government. - Bail conditions - The condition, that the petitioners shall furnish bank guarantee for the remaining due amount, within ten days from the date of order of the Court below, imposed, while granting bail to the petitioners, is what is brought into ....... + More


  • 2018 (3) TMI 1331

    Maintainability of petition - Exemption of payment of service tax - N/N. 25/2012-ST , dated 20.06.2012 - petitioner carried out work of water supply to the respondent-BESCOM, a Public Sector Undertaking - Held that - The impugned order, Annexure- A dated 17.03.2016 passed by the Assistant Commissioner cannot be said to be without jurisdiction and there is no patent lack of jurisdiction or such breach of principles of natural justice, which may en....... + More


  • 2018 (3) TMI 1288

    Levy of service tax on receipt of amount after new levy whereas the contract was Concluded before levy - whether the law came into force w.e.f. 1-7-2003 and the concluded contract which has entered prior to coming into force of the law where the taxing statute has taken place on 1-7-2003 should be taxed if the contract is concluded and the services are rendered thereafter? - Circular 65/14/2003, dated Nov. 5, 20 F. No, B3/7/2003-TRU. - Held that ....... + More


  • 2018 (3) TMI 1133

    Refund claim - Whether the Central Excise and Service Tax Appellate Tribunal is justified in accepting the appeal preferred by the assessee irrespective of the fact that the conditions referred in the N/N. 41/2007-ST dated 06.10.2007 and 451/2007-ST dated 06.10.2007 have not been adhered? - Held that - considering the fact that the case has been remitted at the request of learned representative of the Department itself, therefore, the substantial....... + More


  • 2018 (3) TMI 931

    Condonation of delay in making payment of tax - Voluntary Compliance Encouragement Scheme, 2013 (VCES) - It is claimed in this affidavit that the petitioners cannot insist on the delay being condoned, because the scheme is not open ended - Held that - a proviso was provided to sub-section (4) of section 107 and which enables the person, who fails to pay said tax dues or part thereof on or before the said date, namely, 30th June, 2014, to pay the ....... + More


  • 2018 (3) TMI 930

    Works contract - notice was issued by the first respondent dated 19.09.2017 calling upon the petitioner to produce certain documents on the alleged ground that the petitioner was providing taxable services to various customers - case of petitioner is that that he is an exclusive defence contractor and all contracts performed by him are exempt from service tax - Held that - It is seen that the petitioner has given a representation to the first res....... + More


  • 2018 (3) TMI 712

    Reimbursement of service tax paid - liability of recipient of services towards service provider - case of the petitioner is that so far as service tax is concerned, the Indian Oil Corporation issued a circular dated 20.4.2016 with regard to applicability of service tax to the service provider for operation of the permanent company owned company operated outlets - Held that - respondents 1 and 2 are directed to consider the petitioner s request fo....... + More


  • 2018 (3) TMI 711

    Refund claim - time limitation - Held that - The impugned orders have been passed without proper application of mind and without taking note of the fact that the petitioner has succeeded upto the Tribunal. In other words, the Revenue failed before the Commissioner of Appeals as well as the Tribunal - the impugned orders passed by the respondent are wholly unsustainable - petition allowed........ + More


  • 2018 (3) TMI 556

    Business Auxiliary Services - appellants are franchisee/distributors appointed by the BSNL for sale of SIM cards - Held that - the law is settled by the Hon ble Apex Court in the case of Martend Food & Dehydrates Pvt. Ltd. 2013 (6) TMI 339 - CESTAT NEW DELHI , where it has been held that the activities of purchase and sale of SIM cards belonging to BSNL where BSNL has discharged the service tax on the full value of the SIM cards does not amou....... + More


  • 2018 (2) TMI 1568

    Penalty u/s 76 and 78 - suppression and evasion of Service Tax - Whether the Tribunal was justified in passing a contradictory order and thereby deleting the penalty only on the ground of non receipt of tax by the assessee from the service receiver? - Held that - It is observed that the assessee has not received tax from the Rajasthan Housing Board which is a Government Corporation, therefore, the assessee cannot be penalised for non receipt of t....... + More


  • 2018 (2) TMI 1498

    Non-payment of service tax - Renting of immovable property service - allegation under the SCN is that MIDC has not paid service tax on services charges collected from the holders of the plots situated at various Industrial areas/estates of the MIDC - circular dated 18th December, 2006 bearing No.89/7/2006. - Held that - the activities performed by sovereign or public authorities under the provisions of law which are in the nature of statutory obl....... + More


  • 2018 (2) TMI 1449

    Refund of unutilized CENVAT credit - input services - N/N. 17/2009- ST dated 07.07.2009 (as superseded by N/N. 52/2011-ST dated 30.12.2011) - Whether the CESTAT was right in not considering all the grounds of appeal raised before the appeal filed before it and passing order without considering them? - Held that - We do not think how a factual conspectus, based on which the remand was directed, can be taken as a precedent for the purpose of the pr....... + More


  • 2018 (2) TMI 1416

    Refund of unutilized CENVAT credit - denial on the ground of Non-Registration of premises - Whether the decision of CESTAT in allowing refund of Cenvat credit even without registration is correct? - Held that - Reliance placed in the case of mPortal India Wireless Solutions (P) Ltd. Vs. Commissioner of Service Tax, Bangalore 2011 (9) TMI 450 - KARNATAKA HIGH COURT , where it was held that Registration not compulsory for refund - there was no erro....... + More


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