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Service Tax - High Court - Case Laws

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  • 2009 (2) TMI 108

    Order-in-original does not record any finding of fraud, mis-statement etc. - Accordingly, the Assessing Authority rightly exercised the power under Section 80 and decided not to impose any penalty under Section 78. There was no basis for the Revision....... + More

  • 2009 (2) TMI 89

    Interpretation of word and occurring between Clearing and Forwarding - assessee did not cleared the medicines manufactured by Cipla; consignment were cleared from the factory by the manufacturer and delivered to the premises of assessee- once there i....... + More

  • 2009 (2) TMI 50

    GTA service eligibility for input service credit on the outward freight - entire cost of freight is paid by the manufacturer up to customer s doorstep place of removal - in view of Circular No. 97/6/2007-ST, dated 23-8-2007, credit is admissible if o....... + More

  • 2009 (1) TMI 456

    Question of law- Appeal is preferred to the High Court on the basis of question of law. Held that-the appeal is competent before the High Court from every order passed in appeal by the Appellate Tribunal. It is, thus, evident that no appeal would be ....... + More

  • 2009 (1) TMI 77

    Tribunal has exercised the discretion under section 80 of the Finance Act, 1994 and has held that no penalty is imposable because there was no intention of evasion of Service Tax. Once the discretion has been exercised and the view taken is a possibl....... + More

  • 2009 (1) TMI 47

    Petitioner submitted that the tribunal has erred in rejecting the application for complete waiver of pre-deposit - Once the tribunal has granted full waiver in two similarly situated cases, it would not be proper to take a different view and deny ful....... + More

  • 2009 (1) TMI 45

    Taxable Event - services were received by respondent between November 2001 and March 2002 while the invoice has been raised and settled in September 2003 - At the time of providing services there was no service tax but at the time of realizing the am....... + More

  • 2008 (12) TMI 369

    Penalty- The Assessee is a service provider under the category of Architect Service and delayed payment of service tax by 1197 days. The adjudicating authority imposed penalty of only Rs. 100/-, taking a lenient view. The revisional authority set aside the said order and held that assessee had not given any valid explanation, in absence of which, Section 80 of the Act could not be invoked for setting aside the penalty. On appeal of the assessee, ....... + More

  • 2008 (12) TMI 365

    Delay in filing appeal- In this case Tribunal reject the appeal only on the ground that in the original order passed, there is a mention that, if for any reason, the petitioner is aggrieved by the original order, he has to question the same within 90 days from the date of the order. Apart from this reason, Tribunal has not assigned any other reason for rejecting the application filed by the petitioner. Held that-the delay is condone if sufficient....... + More

  • 2008 (12) TMI 148

    Constitutional validity of service tax on equipment leasing and hire purchase activity the decision of the Supreme Court in Bharat Sanchar Nigam Ltd. applies inasmuch as levy of sales tax is possible on sale of goods involved in the transaction while service tax can be levied on the service charges received in the transaction. - Since incidence of service tax is not on sale of goods or deemed sale of goods pertaining to leasing and hire-purchase ....... + More

  • 2008 (12) TMI 43

    CBEC letter dated 20/9/2004 communicating Amnesty Scheme - tax, interest etc. already paid, before expiry of the period provided in the Scheme i.e. 30.10.04 - so benefit of the scheme is available to the assessees, who were already registered though ....... + More

  • 2008 (12) TMI 41

    Provisions of Rule 2(1)(d)(iv) can not create any tax liability which is not authorized by law. Before insertion of section 66A with effect from 18-4-2006, there was no authority to levy service tax on Import of service. Explanation below section 65(105) did not give any authority to levy service tax on import of services.

  • 2008 (11) TMI 722

    ... ...
    ... ... nd the prescribed period of limitation does not suffer from any legal infirmity so as to warrant interference. Accordingly, in absence of any question of law, as proposed or otherwise, much less a substantial question of law,the appeal is dismissed.

  • 2008 (11) TMI 601

    ... ...
    ... ... her treating that sambharam is an item which would fall under Entry 49 of the First Schedule to the KGST Act. 6. In that view of the matter, while affirming the orders passed by the Tribunal, we reject the tax revision petition. Ordered accordingly.

  • 2008 (11) TMI 418

    Writ petition - Petitioners have taken rooms on rent from the respondent Municipality, They have been called upon to pay service tax. It is their case that the demand for service tax is illegal - According to the petitioners, under the agreement, there is no provision for payment of service tax. Therefore, the demand for payment of service tax is illegal, It is their contention that there is no authority with the Municipality to pass it on to the....... + More

  • 2008 (11) TMI 366

    Condonation of delay - petitioner did not file appeal within the time - after two years from the date of passing of the order - application to condone the delay in filing the appeal - and filed an affidavit along with the application - also enclosed a medical certificate issued by a doctor - appellant stated that copies of the documents sought for by him were not furnished to him - Tribunal rejected the application - Held that - cause shown by th....... + More

  • 2008 (11) TMI 238

    Appeal before Commissioner (Appeals) period of limitation condonation delay of 46 days held that - we find that the case of the respondent (writ petitioner) is covered by the decision of the Division Bench of this Court in Indian Coffee Workers Co-op. Society Ltd. following the decision aforesaid, we set aside the order dated 24th January 2006 passed by the learned single Judge in W.P. No. 26479 of 2005 and allow the writ appeal. - the appellate ....... + More

  • 2008 (11) TMI 237

    Appeal to High Court New Plea - company is engaged in software development and other software services, more importantly, testing of software during its development. Further, it is not in dispute that it also imparts training in software to its various customers - According to the department, testing of software is liable to Service Tax under the category of Technical Inspection and Certification services as defined in 65(108) of the Finance Act ....... + More

  • 2008 (11) TMI 222

    Waiver of penalty - Assessee deposited the amount and also relied upon Taxpayer Friendly Scheme announced by the Finance Minister in September 2004, which remained operative upto November 2004, providing that if a service provider has failed to register himself due to ignorance, no penalty would be levied, if he made a declaration of his past liability. The Adjudicating Authority accepted the declaration and levied token penalty of Rs. 1,000/- on....... + More

  • 2008 (11) TMI 221

    Appeal to high court - Whether in view of the habitual conduct of the respondent in deliberately not appearing before the statutory authorities on the dates of hearing, the learned Tribunal is justified in remanding the matter - Whether the Tribunal is justified in setting aside the well reasoned order passed by the learned Commissioner, especially when the minimum penalty provided under the statute has been imposed - Whether the Commissioner can....... + More

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