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Service Tax - High Court - Case Laws

Showing 21 to 40 of 2137 Records

  • 2018 (7) TMI 1394

    Refund of unutilized CENVAT Credit - Rule 5 of CCR 2004 - rejection of refund on the ground of non-registration of premises - Held that - Reliance was placed in the case of mPortal India Wireless Solutions Private Limited V. Commissioner of Service Tax, Bangalore 2011 (9) TMI 450 - KARNATAKA HIGH COURT , where it was held that Registration not compulsory for refund - refund cannot be denied - appeal dismissed - decided against Revenue........ + More


  • 2018 (7) TMI 1392

    Valuation - Mandap keeper service - Whether the Tribunal is correct in holding that no service tax is leviable/payable on the charges collected in the name of booking of the Rooms which were integrally used in connection with the functions organized by the organizers in the adjacent gardens/ and the payment for the entire premises was made by the organizers under a composite contract whereas the Service Tax is leviable on the gross amount charged....... + More


  • 2018 (7) TMI 1294

    Restoration of petition which was dismissed for want of prosecution - Held that - On the given date, the train had arrived late at Indore and, therefore, when the matter was called up for hearing, no one gave appearance on behalf of the applicant - this is supported by the affidavit of learned counsel for the applicant. - In the interest of justice, prayer for restoration is allowed - petition restored........ + More


  • 2018 (7) TMI 1293

    Release on Bail - non-deposit of amount which company had collected from the customers as service tax - Held that - Considering the nature of accusation and the severity of punishment in case of conviction and the nature of supporting evidence, reasonable apprehension of tampering with the witnesses and prima facie satisfaction of the Court in support of the charge, the applicant is entitled to be released on bail in this case. - Applicant is all....... + More


  • 2018 (7) TMI 1135

    Levy of Service Tax - Construction of Residential Complex Service - Sub-contract - personal use or not? - Circular dated 24-05- 2010 issued by CBEC - Extended period of Limitation - Section 73(1) of the Finance Act, 1994 - Held that - There are no substantial question of law arises in the present case requiring consideration. - The Residential Complex in question was undertaken to be constructed by the Respondent Assessee M/s. Nithesh Estates Lim....... + More


  • 2018 (7) TMI 1134

    Pre-deposit of of 10% of Interest - Held that - The record would disclose that at the stage of show-cause notice the principal liability was discharged, since the concerned agency i.e. Indraprastha Gas Limited paid the amount to the petitioner - the Court is of the opinion that the impugned order s direction should be modified. Accordingly, upon the petitioner depositing 7.5% of the amount claimed as demand towards interest liability as confirmed....... + More


  • 2018 (7) TMI 1065

    CENVAT Credit - service tax paid on sales commission - amendments in relevant statutory provisions - Held that - A co-ordinate bench of the Tribunal in case of M/s. Essar Steel India Ltd. vs. C.C.E. & S.T., Surat-I, 2016 (4) TMI 232 - CESTAT AHMEDABAD had held that such amendments were clarificatory in nature and therefore even with respect to cases arising prior to the amendment service tax paid on sales commission would be eligible for cenv....... + More


  • 2018 (7) TMI 667

    Service Tax Audit - Vires of sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 as substituted by notification no. 23/24/ST dated December 25, 2014 - case of petitioner is that the said sub-rule is in conflict with provisions of Section 72A of the Finance Act, 1994 - Held that - It would be appropriate to follow Mega Cabs Pvt. Ltd. 2016 (6) TMI 163 - DELHI HIGH COURT . - Such provisions were struck down. - Such provisions were also struck dow....... + More


  • 2018 (7) TMI 666

    Service Tax Audit - Vires of sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 as substituted by notification no. 23/24/ST dated December 25, 2014 - case of petitioner is that the said sub-rule is in conflict with provisions of Section 72A of the Finance Act, 1994 - Held that - It would be appropriate to follow Mega Cabs Pvt. Ltd. 2016 (6) TMI 163 - DELHI HIGH COURT . - Such provisions were struck down. - Such provisions were also struck dow....... + More


  • 2018 (7) TMI 623

    Club or association Service - Held that - The first petitioner does not come within the meaning of Chapter-V of the Finance Act, 1994 as amended by the Finance Act, 2005. The authorities will refund the amount of service tax realized, from the first petitioner, along with statutory interest from the relevant dates of deposit till the date of refund - Petition disposed off........ + More


  • 2018 (7) TMI 622

    Validity of SCN - Case of Revenue is that Since a prima facie case is made out for initiating proceedings against the appellant, there is no question of interdicting the proceedings during the show cause stage - Levy of Service Tax on charges/fees received out of the profit on sale of securitization of future receivables. - Whether the appellant has made out a case for quashing the show cause notice issued by the first respondent? - Held that - T....... + More


  • 2018 (7) TMI 276

    Refund claim - service tax paid under mistake of law - time limitation - applicability of Section 11B of the Central Excise Act - Whether the provisions of Section 11B of the Central Excise Act would be applicable to claim of refund made by an Assessee when the tax has been paid under mistake of law? - Held that - Undisputably, there was no liability on the petitioner to pay service tax. - The Supreme Court of India, in the case of Union of India....... + More


  • 2018 (7) TMI 184

    Rejection of settlement application - demand of service tax and eligible of Cenvat Credit - The impugned order is primarily passed on the basis of the fact that there was no proper explanation from the petitioner qua his claims. They did not produce requisite documents in support of settlement inspite of requisition being sent to them - Held that - In the present case, respondent no.2 proceeded on interim report of revenue and before receipt of f....... + More


  • 2018 (6) TMI 1304

    Validity of interim order of stay - auction of property for realization of dues - the order was challenged after a long period of 7 years - Held that - Considering the fact that the writ petitioner has chosen to challenge the Order-in-Original after a period of seven years and considering the fact that the same was entertained by granting an interim order without assigning any reason, we are fully satisfied that the appellants have made out a cas....... + More


  • 2018 (6) TMI 1202

    Maintainability of appeal - No question of law involved in remand order - Refund of unutilized CENVAT Credit - Denial on account of nexus - Held that - Division Bench of this Court in the case of Principal Commissioner of S.T., Bangalore V/s. Broadcom India Research Pvt. Ltd., 2016 (6) TMI 877 - KARNATAKA HIGH COURT , has held that in these circumstances, no substantial question of law arises for consideration by this Court and therefore the appe....... + More


  • 2018 (6) TMI 1162

    Voluntary Compliance Entitlement Scheme - Interpretation of Statute - Section 106 (2) of the Finance Act, 2013 - denial of benefit of VCES on the ground that the audit was conducted in the premises of the appellant on 25.02.2013 and 28.02.2013 and the same was not completed as on 01.03.2013, namely the cut of date, and the provision of renting of immovable property service was unearthed during the course of audit. - Held that - Once it is shown t....... + More


  • 2018 (6) TMI 1015

    Maintainability of appeal - Question of fact involved - Penalty u/s 78 of FA, 1994 - service tax paid by service tax recipient belatedly - Held that - No question of law arises in the present appeal filed by the Appellant as both the Appellate Authorities below have concurrently found as fact, against the Assessee that the Appellant did not pay the service tax in time even though such service tax was collected from the service recipient. - Appeal....... + More


  • 2018 (6) TMI 758

    Demand of service tax - obligation on the part of adjudicating authority to decide within one year from the date of SCN - validity of demand after repealing of service tax post GST - derailing of adjudication process - time limitation - Section 73(4B)(b) of the Finance Act, 1994 - Held that - This Court finds that the arguments advanced by learned Counsel for the petitioner, are based on hyper technicalities which, in the considered view of this ....... + More


  • 2018 (6) TMI 676

    100% EOU - Refund of CENVAT credit - denial of refund on the ground of Non-Registration of premises Held that - Reliance placed in the case of MPORTAL INDIA WIRELESS SOLUTIONS (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX 2011 (9) TMI 450 - KARNATAKA HIGH COURT , where it was held that Registration not compulsory for refund - refund allowed - appeal dismissed - decided against Revenue........ + More


  • 2018 (5) TMI 1474

    Declaration made under Voluntary Compliance Entitlement Scheme - rejection on the ground that they have not submitted the amended declaration in accordance with the procedure prescribed in Circular No.170/5/2013-ST dated 8.8.2013 - Held that - As per the said circular, in a case where a mistake is discovered in the declaration by the declarant, he has to approach the designated authority who, after taking into account the over all facts of the ca....... + More


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