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Service Tax - High Court - Case Laws

Showing 21 to 40 of 2220 Records

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  • 2018 (9) TMI 1598

    Classification of Services - Whether the service provided by M/s. Rochem AG Swizerland to the Respondent herein is covered under the Intellectual Property Right Service falling under Clause (zzr) of Section 65(105)? - Held that - This question become academic as it is undisputed that the show cause notice has been issued on 1st February, 2010 seeking to recover service tax for the period 2007-08 - Supreme Court in the case of Commissioner of Cust....... + More


  • 2018 (9) TMI 1522

    Levy of service tax on Royalty - rule 64D of the Mineral Concession Rules - It was submitted that the issue regarding royalty being a tax and therefore, not being amenable to service tax as well as other issues raised in the present petition have not been raised before the Rajasthan High Court and hence, the same have not been considered in the case of Udaipur Chambers of Commerce and Industry v. Union of India 2017 (10) TMI 975 - RAJASTHAN HIGH ....... + More


  • 2018 (9) TMI 1521

    Refund claim - Business Auxiliary Services - commission received from foreign based principals for promotion of sale of its products/ goods in India. - Held that - An identical nature of services as rendered by the Respondent to its foreign clients, had come up for consideration before this Court in Commissioner of Service Tax, Mumbai v/s. ATE Enterprises (P) Ltd., 2017 (8) TMI 1233 - BOMBAY HIGH COURT , where it was held that services of procuri....... + More


  • 2018 (9) TMI 1520

    Attachment of Bank Account - recovery of amount pending adjudication - case of appellant is that this is without Jurisdiction as the impugned notice dated 30th August, 2018, has been issued when there is no amount adjudicated as payable under the Act after issuing a show cause notice under Section 73 of the Act - Section 87 (b)(i) of the Finance Act, 1994. - Held that - At the stage of adjudication, the Petitioner would have an opportunity to exp....... + More


  • 2018 (9) TMI 1421

    Refund claim - export of services or not - Whether the services provided by the Respondent herein qualify as export of service under the provisions of Export of Services Rules, 2005? - Held that - An identical nature of service as rendered by the Respondent to its foreign clients had come up for consideration before this Court in Commissioner of Service Tax, Mumbai VI Vs. ATE Enterprises (P) Ltd. 2017 (8) TMI 1233 - BOMBAY HIGH COURT , where this....... + More


  • 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


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