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Service Tax - High Court - Case Laws

Showing 41 to 60 of 2215 Records

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  • 2018 (9) TMI 321

    The questions as proposed do not give rise to any substantial questions of law as issue raised stand concluded by the decision of this Court - appeal is dismissed.

  • 2018 (9) TMI 320

    Maintainability of petition - Alternative remedy of appeal - Demand of Service tax - Held that - As the petitioner has an alternate remedy of appeal, we do not deem it necessary to exercise our extraordinary jurisdiction in the matter - The petition ....... + More

  • 2018 (9) TMI 262

    Extended period of limitation - penalty - non registration, non payment and non filing of returns - bonafide belief - no suppression of facts - Whether the Department was justified in invoking the extended period of limitation and also imposing penalty? - Held that - In the instant case, there was no allegation of fraud or suppression or wilful mis-statement against the assessee. The Department, even in the said SCN, stated that the assessee was ....... + More

  • 2018 (9) TMI 261

    Liability of Interest - short payment and belated payment of such duty - Held that - The issue is still pending before the larger Bench and is yet to be considered by the larger Bench - In the interregnum the appellant has already paid the duty and i....... + More

  • 2018 (9) TMI 92

    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 - declaration is sought that sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 as substituted by notification no. 23/24/ST dated December 25, 2014 is arbitrary and in conflict with provisions of Section 72A of the Finance Act, 1994. - Held that - Since sub-rule 2 of Rule 5A of the Service Tax....... + More

  • 2018 (9) TMI 87

    Maintainability of appeal - Section 35G of the Central Excise Act, 1944 - Whether the particular transaction or the activity carried on by the respondent-dealer would result in a service to MIBL and MFL, and as a consequence, would be covered under the Finance Act, 1994 as a business auxiliary service? - Held that - Section 35G provides for an appeal to the High Court from every order passed by the Appellate Tribunal on or after the 1st July 2003....... + More

  • 2018 (8) TMI 1692

    Export of services - Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the Respondent-Assessee had exported services in respect of activities carried out in India? - Held that - It is an ....... + More

  • 2018 (8) TMI 1691

    CENVAT Credit - Jurisdiction - Whether the department as well as Tribunal could have held what was availed by the assesseess as credit is only a reimbursement and it is an attempt of BIL to pass costs incurred by them towards Multi Protocol Label Switching (MPLS)? - The department alleged that the services are rendered by BSNL and Reliance Communications Limited and received by BIL, whereas the BIL have raised the bill on the assessees claiming r....... + More

  • 2018 (8) TMI 1690

    Invocation of section 80 of FA for setting aside penalties - bonafide belief - extended period of limitation. - Whether the learned CESTAT is correct in holding that where relief from penalties is granted by giving the benefit under Section 80 of the Act of 1994 (on the basis of bonafide belief on the part of the Assessee, the extended period of limitation cannot be invoke for confirmation of service tax demand on the basis of the allegations of ....... + More

  • 2018 (8) TMI 1598

    Jurisdiction - power of Commissioner to rectify his mistake - Held that - Sub-section (1) of section 74 of the Finance Act, 1994 empowers the Central Excise Officer who has passed any order under the provisions of this Chapter to rectify any mistake apparent from the record within two years from the date of passing of the order - the Commissioner had the powers of rectification. His belief expressed in the impugned communication dated 29.06.2017 ....... + More

  • 2018 (8) TMI 1581

    Maintainability of petition - Jurisdiction - demand of service tax - assessee had shifted from UP to Maharashtra and surrendered the service tax registration at UP - Held that - Since the questions which are being raised by the petitioner even otherwise relate to dispute with regard to facts which would require taking of evidence. The best course for the petitioner to take recourse to the statutory remedy available to him. - For a period of four ....... + More

  • 2018 (8) TMI 1524

    Refund claim - Time Limitation - Did the Tribunal fall into error in holding that only part of the amount claimed by the assessee was refundable and that the other part could not be repaid on account of expiry of limitation under Section 11(B) of the Central Excise Act or Section 27(c) of the Customs Act? - Held that - This court is of the opinion that the CESTAT clearly fell into error - In the present case, levy never applied, a fact conceded b....... + More

  • 2018 (8) TMI 1405

    Condonation of delay in filing appeal - appeal rejected on the ground that the same was filed beyond the period of limitation - Held that - Admittedly, the petitioner has filed the Appeal before the second respondent. However, as there was a delay of 13 days in filing such appeal, the second respondent refused to entertain the same - the order of the second respondent in rejecting the appeal only on the ground of limitation cannot be sustained, e....... + More

  • 2018 (8) TMI 1323

    Rectification of an order of assessment - Case of petitioner is that the income from restaurant was exempt from tax - rejection of rectification application on the ground that this is not a case for exercising such powers of rectification - Held that - The Assistant Commissioner has not stated why according to him what the petitioner pointed out was not an apparent error. Secondly, we are informed that the petitioner had, by way of abandoned caut....... + More

  • 2018 (8) TMI 1292

    Evasion of Service Tax - liability of outgoing Director of the company - Summons under Section 14 of the Central Excise Act, 1944 - violation of the provisions of Section 89 (1) (ii) of the Finance Act, 1994 read with Section 174 of the Central Goods & Services Act, 2017 - the petitioner is alleged to have resigned from the directorship of the Company in question i.e. M/s. Proplarity Infratech Private Limited in the year 2016 and therefore he....... + More

  • 2018 (8) TMI 1291

    Business Support Services - activities/services provided by the Assessee to its clients/buyers of installing plant and machinery and storage tanks for storage of gases sold by it and of installing all connected pipes, gauges etc. in the factory of its clients/buyers - the contention is that the matter ought to have been remitted back to the authority to distinguish between the excisable goods like oxygen and service rendered - Held that - The Tri....... + More

  • 2018 (8) TMI 1290

    Condonation of delay of 5 months and 3 days in filing appeal before the Commissioner (appeals) - non-payment of pre-deposit amount - It is the specific case of the petitioner before the 2nd respondent appellate authority that he is an old aged person, and due to ignorance and unavailability of proper assistance, he could not file the appeal within the period of two months as provided under the provisions of Section 85(3A) of the Finance Act. - He....... + More

  • 2018 (8) TMI 1289

    Jurisdiction - Refund claim - Recipient of service - Whether the ld. CESTAT was right in law in holding that the assessee being service recipient was entitled to file the refund claim before its jurisdictional authority instead of jurisdictional authority of the service provider where the service tax was paid? - Held that - It is always better to allow the assessee to claim from his jurisdictional Commissioner since it is very easy to claim the s....... + More

  • 2018 (8) TMI 1233

    Penalty for failure to timely depositing the service tax on the professional services - delay due to ill-health of the mother of the assessee s partner, which was not considered as reasonable cause by the Tribunal - Held that - As to in what circumstances such family reasons will be reasonable cause or not would depend upon the facts of each case and therefore, unless the relevant details are discussed, the Tribunal could not have brushed aside t....... + More

  • 2018 (8) TMI 1232

    GTA Services - short payment/non payment of service tax - Held that - The order passed by the learned Tribunal in the present case, does not give proper and detailed fin dings of facts, nor does it discuss the various amendments of law in this regard and their applicability, of the same to the facts and circumstances of the case - The learned Tribunal has essentially relied upon the speech of the Finance Minister delivered in the Parliament in th....... + More

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