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Service Tax - High Court - Case Laws

Showing 21 to 40 of 2038 Records

  • 2018 (1) TMI 1117 - BOMBAY HIGH COURT

    M/s. Aditya Vidyut Appliances Versus The Commissioner of Service Tax

    Re-quantification of service tax liability - Valuation - Maintenance or repair service of transformers not manufactured - bonafide doubt - claim of deduction from the value - Held that - Various facets of that aspect were highlighted in the grounds of appeal itself, but the tribunal understood it as only a limited request and for re-quantification. We do not see how the tribunal could have concluded that a casual perusal of the invoices produced ....... + More


  • 2018 (1) TMI 996 - Chhattisgarh High Court

    Navdurga Ispat Private Limited Versus Commissioner, Customs, Central Excise and Service Tax, Raipur

    Whether the imposition of 50 penalty is just and reasonable on the totality of the facts and circumstances of the cases in hand as the substantial question of law arising for decision in these appeals? - Held that - it had been the consistent case of the Appellant before the authorities that the non-payment of the service tax was on account of payment of entire service tax by the service provider - the penalty component ought to have been reduced....... + More


  • 2018 (1) TMI 994 - RAJASTHAN HIGH COURT

    Union of India Versus J.K. Laxmi Cement :Ltd.

    Refund of unutilized CENVAT credit - circular dated 23-8-2007 - case of Revenue is that in view of the circular as well as provisions of law, the assessee cannot be permitted to reverse the entries and in fact should have applied for refund of the amount due to him - Held that - somewhat similar controversy came up before the Gujarat High Court in case of S. Subrahmanyan & Co. v. Commissioner 2011 (3) TMI 396 - CESTAT, AHMEDABAD , where it wa....... + More


  • 2018 (1) TMI 920 - DELHI HIGH COURT

    Airports Authority of India Versus Union of India, Department of Revenue And Ors

    Rectification of Mistake application - grievance was that the adjudication order did not take into account the fact that AAI had discharged all its liabilities towards non-traffic revenue including the rent on Scope Complex which was in terms of the Finance Act, 1994 - Held that - it is significant that the order dated 8th January 2008, passed by the CST rejecting the rectification application itself notes that AAI had filed a revised return on 2....... + More


  • 2018 (1) TMI 919 - ALLAHABAD HIGH COURT

    Bhootpurva Sainik Security Gurad Thru. Partner Komal Singh Versus Commissioner Custom & Central Excise And Service Tax And Ors.

    Recovery of alleged dues pursuant to a contractual work - outstanding dues of service tax - jurisdiction under Article 226 - Held that - The question has been considered specifically in Hindustan Petroleum Corporation Limited and another Vs. Dolly Das 1999 (4) TMI 615 - SUPREME COURT wherein Court said that in absence of any constitutional or statutory rights being involved, a writ proceeding would not lie to enforce contractual obligations even ....... + More


  • 2018 (1) TMI 872 - DELHI HIGH COURT

    Max LIFE Insurance Company Ltd. Versus Commissioner of Central Excise & Service Tax

    Maintainability of petition - requirement of pre-deposit - Held that - entire service tax payable on reverse charge basis on the commission paid to the agents, has been paid. The said position is admitted and accepted by the respondents and is also not challenged and contested in the order-in-original. The contention of the respondent is that the petitioner must also pay in addition and over and above 12 service tax, the amount received from the ....... + More


  • 2018 (1) TMI 565 - MADRAS HIGH COURT

    The Commissioner, Komarapalayam Municipality Versus The Commissioner (Appeals-I) , The Joint Commissioner of Central Excise, The Assistant Commissioner of Central Excise, The Superintendent of Central Excise, The Branch Manager, State Bank of India, The Branch Manager, Canara Bank

    Condonation of delay in filing appeal - power to condone the delay than what is prescribed under Section 85(3A) of the Finance Act, 1994 - Held that - There can be no quarrel about the legal position that when a statute prescribes a outer time limit for the purpose of condonation of delay then the statutory authority exercising jurisdiction under particular statute cannot suo motu extend the period of limitation prescribed in the statute. This be....... + More


  • 2018 (1) TMI 564 - RAJASTHAN HIGH COURT

    M/s Stallion Rubbers Limited Versus The Commissioner of Central Excise And Service Tax, Jaipur-I, Jaipur

    Principles of Natural Justice - Held that - It will be open for the tribunal to reconsider the matter afresh after considering two decisions relied upon by the assessee and give reasons independently without influenced by the fact that this court has set aside the order on merits to maintain jurisdictional discipline since two decisions are not considered - matter remitted back for fresh consideration........ + More


  • 2018 (1) TMI 563 - CALCUTTA HIGH COURT

    Bright Advertising Pvt. Ltd. Versus Additional Commissioner of Service Tax And ORS.

    Whether it was proper for the Tribunal to dismiss the appeal of the appellant on the ground of delay without considering the fact that the appellant was pursuing remedy before the Appellate authority of the first instance? - Held that - since for about three years the appellant was pursuing relief from the First Appellate authority, that factor ought to have had been considered by the Tribunal while considering the appeal - the appellant s case o....... + More


  • 2018 (1) TMI 501 - GUJARAT HIGH COURT

    Coastal Container Transporters Association And 2 Versus Union of India And 2

    Classification of services - Cargo Handling Service or Goods Transport Agency Service? - Circular B11/1/2002-TRU dated 1.8.2002 - Circular 186/5/2015-S.T. dated 5th October, 2015 - Negative List - abatement - Held that - From the nature of the services rendered by the petitioners as emerging from the record, in essence and substance, the contract is a contract for transport of goods from the place of the consignor to the place of the consignee or....... + More


  • 2018 (1) TMI 272 - RAJASTHAN HIGH COURT

    Commissioner, Central Excise & Service Tax Versus Shri Ram Castings

    Refund of unutilized CENVAT credit - Goods sold by a DTA Unit to a 100 EOU unit - Rule 5 of CCR 2004 - monetary limit - Held that - The issue is now covered by the decision of this court in the case of The Commissioner of Central Excise & Service Tax V/s M/s Gulshan Chemicals Ltd, A 595, Industrial Area, 2018 (1) TMI 197 - RAJASTHAN HIGH COURT where it was held that the appeal is of less than ₹ 20,00,000/- tax effect and covered by late....... + More


  • 2018 (1) TMI 220 - MADRAS HIGH COURT

    M/s. RU'S Marketing And Creative Unit Versus The Commissioner of Service Tax

    Condonation of delay in filing appeal - service of appellate order - Held that - the certified copy of the appellate order dated 08.05.2013 has not been served, either on the assessee or the authorised representative, as the case may be, in the manner as contemplated under Section 37C(1)(a) of Central Excise Act, 1944 made applicable to Service Tax, as per Section 83 of Finance Act, 1994 - Computation of time for filing an appeal starts from the ....... + More


  • 2018 (1) TMI 219 - MADRAS HIGH COURT

    Fifth Avenue Sourcing (P) Limited Versus Commissioner of Service Tax

    Principles of natural justice - the petitioner has not produced records, whereas all records are available - alternative remedy - Held that - the question would be as to whether there were any documents placed by the petitioner or not and if documents were available, whether they were sufficient to show that the case requires to be decided in favour of the petitioner are all factual issues which the petitioner has to necessarily agitate before th....... + More


  • 2018 (1) TMI 218 - RAJASTHAN HIGH COURT

    Commissioner Central Excise Commissionerate, Jaipur Versus National Engineering Industries Ltd

    Commission received in Foreign Currency for the services rendered in India - export of services or not? - Whether a service not being delivered outside India and not used outside India can be termed as export in violation of provisions of Export of Service Rules, 2005 and whose effective use and enjoyment was in India, in terms of the Board Circular No.141/10/2011-ITU dated 13.05.2011? - Held that - there is no branch of the company with which th....... + More


  • 2018 (1) TMI 217 - ALLAHABAD HIGH COURT

    Principal Commissioner Versus Dorling Kindersley (I) Pvt. Ltd.

    Whether the CESTAT was correct in allowing the refund of Cenvat credit pertaining to the period prior to the registration of the respondent? - Held that - Admittedly, in the case at hand, respondent was duly registered under the Cenvat Credit Rules at the time of making the application for refund under Rule 5 of the Rules - the CESTAT has not been committed any error of law in allowing the refund of the Cenvat credit pertaining to the period prio....... + More


  • 2018 (1) TMI 197 - RAJASTHAN HIGH COURT

    The Commissioner of Central Excise & Service Tax Versus M/s Gulshan Chemicals Ltd

    Refund claim - time limitation - Section 11B of Customs Act - Held that - the appeal is of less than ₹ 20,00,000/- tax effect and covered by latest circular F.No.390/Misc./163/2010-JC/Pt Government of India - Central Board of Excise & Customs fixes the monetary limit below which appeal shall not be filed in the High Court as ₹ 20,00,000/- - appeal disposed off........ + More


  • 2018 (1) TMI 171 - ALLAHABAD HIGH COURT

    Anil Kumar Agnihotri Versus Commissioner, Cental Excise Kanpur

    Rent a cab services - distinction between renting and hiring - appellant pleaded that he is not renting the cabs to GAIL rather the GAIL is hiring cabs for its use from the appellant - whether such a distinction between renting and hiring is necessary for deciding the taxibility of the above service? - Held that - what is sought to be taxed under the Act is the service provided by a person under a rent-a-cab scheme. It makes no distinction betwee....... + More


  • 2018 (1) TMI 118 - MADRAS HIGH COURT

    M/s. Sree Daksha Property Developers Pvt. Ltd. Versus The Commissioner of Central Excise

    Classification of services - Works Contract Service - Matter remaining pending on the file of respondent pursuant to the order of remand - Held that - The grounds raised by the petitioner in the earlier round of litigation is identical to the grounds raised herein and one more additional point is with regard to retrospective effect of Finance Act, 2017. This issue has been specifically canvassed in this writ petition - this Court is of the view t....... + More


  • 2018 (1) TMI 52 - CHHATTISGARH HIGH COURT

    Commissioner of C. Ex. & Customs, Raipur Versus SKS Ispat & Power Ltd.

    CENVAT credit - input services - GTA services for transporting final products from the factory of the respondent to three premises - Held that - the Tribunal held that the issue is covered in favor of the assessee as per the decision of the Karnataka High Court in COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, BANGALORE Versus M/s ABB LTD. and others 2011 (3) TMI 248 - KARNATAKA HIGH COURT , where it was held that Credit of service tax paid on....... + More


  • 2017 (12) TMI 1506 - DELHI HIGH COURT

    Manjeet Hotels Pvt. Ltd. & Anr. Versus Airports Authority of India And Anr.

    Release of Bank Guarantee - Petitioners took the stand that they are not to liable to pay the service tax for the period prior to 1st June 2007. It is for that reason that instead of paying service tax under protest they furnished a BG in favour of Respondent No.1 - Held that - If the AAI (Airports Authority of India), on its own, deposited the service tax with the Central Government, the AAI would be entitled to refund thereof in accordance with....... + More


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