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Service Tax - High Court - Case Laws

Showing 2021 to 2040 of 2139 Records

  • 2008 (1) TMI 1

    Service Tax - Inquiry made by Gaziabad Commissionerate. Matter Challanged in the HC of Delhi. Since the premise is situated in Gaziabad, Delhi HC does not have jurisdiction. On the basis of Affidavit filed by the department, writ petition disposed of without any further order........ + More


  • 2007 (12) TMI 501

    ... ...
    ... ... ourt in the case of L.H. Sugar Factories’s case, we find no infirmity in the order of the tribunal. 7. Thus, the appeal preferred by the Revenue is dismissed, as according to us, no substantial questions of law are involved in the matter.


  • 2007 (12) TMI 185

    Registration - Petitioner applied for registration under the classification of Business Auxiliary Service , but Commissioner directed registration as clearing and forwarding agent - Revenue case is that since the order has been passed the petitioner ought to prefer an appeal against this order petitioner contend that this order is not an appealable order held that the writ petition has to be adjudicated upon after filing of affidavit - In the mea....... + More


  • 2007 (12) TMI 130

    Charitable educational trust formed with the object of imparting coaching - finding that the petitioner falls within ambit of Commercial Coaching & Training u/s 65(27) can t be sustained - ends of justice would be met, if stay of recovery of the demanded tax is granted subject to the condition that petitioner will deposit half of the demanded amount within 8 weeks - Tribunal is directed to dispose of the appeal within a period of six months f....... + More


  • 2007 (11) TMI 429

    Determining applicability of the provisions of the Finance Act, 1994 before investigation - Held that - respondent is bound to consider the question of applicability of the provisions of the Finance Act, 1994 relating to service tax to the petitioner first, before undertaking any further investigation on the subject. Therefore, the writ petition is allowed ....... + More


  • 2007 (11) TMI 292

    Original authority granted the refund - but revisional authority reversed the same holding that the refund granted was erroneous and directed to re-credit on appeal, Tribunal held that since the respondent issued credit notes towards refund of service tax, the refund order passed by the original authority is legal and proper - No questions of law much less the substantial questions framed in the appeal arise for consideration appeal of revenue is....... + More


  • 2007 (11) TMI 30

    Tribunal s order of reducing penalty is based on consideration of facts on record HC cannot interfere with the exercise of discretion, if Tribunal has decided the matter as per statutory provisions Not shown by Dept. that power has been exercised arbitrarily by Tribunal No question of law arise....... + More


  • 2007 (11) TMI 15

    Stay/Dispensation of pre-deposit -Petitioner availed service tax credit on the basis of photocopy receipts and in the receipts doesn t mentioned any proper detail - Petition filed by the assessee set aside ....... + More


  • 2007 (10) TMI 610

    Jurisdiction - power conferred u/s 80 of the Finance Act, 1994 to reduce penalty - Section 76 and 80, it is open to the Tribunal to exercise such discretion........ + More


  • 2007 (10) TMI 292

    Petition against investigation proceedings harassment during investigation proceeding for alleged non payment of service tax - the main grievance of the petitioners is over the process of investigation and in particular the manner of investigation of the petitioners on the allegation of non-payment of service tax. The petitioners have challenged in this writ petition the legislative competence of the Union Government to levy service tax on hire-p....... + More


  • 2007 (10) TMI 277

    Reduction in the penalty challenged by revenue on ground that there is no provision under the Finance Act which enable Commissioner (A) to reduce the penalty levied by original authority - it is the responsibility of Appellate authority to reconsider the matter, to find out whether discretion vested with concerned officer to levy penalty used properly or not held that appellate Court can reduce penalty, even if provisions under Finance Act to red....... + More


  • 2007 (10) TMI 260

    Business of leasing operation & supervisory work - petitioner s grievance is that they applied for registration under Business Auxiliary Service but they were registered in the category of C/F services after 22 months of making of that application held that petitioner will pay service tax under BAS till final decision is taken, registration certificate under C/F Agent Service will not be given effect - Commissioner shall adjudicate dispute on....... + More


  • 2007 (10) TMI 259

    Lease financing and hire-purchase recovery of dues - managing directors and high officers are investigated through harassive methods held that for recovery of demands normal procedure under the law should be followed, officers should not be harassed and coercive methods should not be adopted - petitioners case that the State Legislature has exclusive right to levy any taxes on their transactions, has to be examined on affidavits, so matter remand....... + More


  • 2007 (10) TMI 129

    Credit had been given to the persons from whom the service tax had been collected No unjust enrichment Tribunal rejected the Appeal by the Revenue - Appeal of revenue rejected and refund sanctioned........ + More


  • 2007 (10) TMI 38

    Collection of blood samples and forwarding them to principal lab Merely because any incidental service is rendered by assessee, it would not become part of definition of Business Auxiliary Service Impugned service rightly classifiable under Technical Testing and Analysis Service ....... + More


  • 2007 (9) TMI 112

    Letter of demand issued without giving opportunity to assessee to represent his case and without issuing SCN Letter raising demand of Service Tax was actually advisory in nature and not a demand letter Hence, the present Writ-petition is pre-mature and not maintainable....... + More


  • 2007 (9) TMI 39

    Lottery tickets were held to be actionable claim and not goods and therefore, there can not be any service tax under business auxiliary service as promotion, marketing or sale of client s goods........ + More


  • 2007 (9) TMI 26

    Business Auxiliary service - Revenue contented that the respondent activity of collection of blood, urine and stool samples on behalf of its principal is covered under Business auxiliary service and accordingly demand were made along with penalty - Held that revenue contention was not valid and set aside ....... + More


  • 2007 (8) TMI 767

    ... ...
    ... ... fere with the penalty imposed. Once the discretion had been exercised and no arbitrariness is pointed out, it will not be possible for this court to interfere. 3. In the instant case, we find no case for Interference. Hence, the appeal is dismissed.


  • 2007 (8) TMI 299

    Writ petition questioning Tribunal s Order refusing restoration of its appeal which had been dismissed earlier because of petitioner s non-appearance, and non-deposit of the duties and penalties petitioner s conduct is not bona fide statutory requirement of pre-deposit not made no case in favour of the petitioner company merely on the ground that the duties and penalties stood paid after a period of four years petition is dismissed....... + More


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