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Service Tax - High Court - Case Laws

Showing 61 to 80 of 2041 Records

  • 2017 (11) TMI 837 - KARNATAKA HIGH COURT

    M/s. J.M.J Promotions Prop. Gration Anil Pinto Versus Commissioner of Central Excise & Service Tax, The Vice Chairman Settlement Commission

    Immunities granted under the Order No.18/2014-ST dated 28.3.2014 - Section 32K of the Act - Held that - this Court is of the opinion that it is not open to the Respondent-Commissioner of Central Excise and Service Tax to himself treat the order of Settlement Commission as non est because, in his opinion, the condition of granting immunity under the said order by payment of service tax dues to the extent of 2.19 crore was not satisfied. If at all ....... + More


  • 2017 (11) TMI 836 - GUJARAT HIGH COURT

    Commandant, Central Industrial Security Force Versus Union of India

    Maintainability of petition - condonation of delay in filing appeal - Held that - It is true that this Court has under rare and exceptional circumstances entertained writ petitions directly against the orders of the adjudicating authorities where by virtue of the nonextendable period of limitation prescribed by the statute has expired. While doing so, the Court has always been careful of not exercising such powers in a routine manner, virtually p....... + More


  • 2017 (11) TMI 721 - ALLAHABAD HIGH COURT

    Vardhman Associates Versus Commissioner (Appeals) , Central Excise

    Restoration of Rectification of mistake application - Held that - this Court finds that no reasons are recorded in the order of Commissioner (Appeals) for coming to the conclusion that no rectifiable mistake has occurred. It is settled principle of law that the reasons are the soul of an order and in its absence, the order itself is rendered lifeless - rectification application stands restored........ + More


  • 2017 (11) TMI 661 - DELHI HIGH COURT

    Delhi High Court Bar Association & ANR. And Sajan Poovayya Versus Union of India & ORS.

    Service tax on advocates - period from 1st April 2016 to 5th June 2016 - Reverse charge mechanism - fees payable to advocates - N/N. 30/2012-ST dated 20th June 2012 - Held that - There is no prejudice caused to the Department for the simple reason that the service tax from 1st April 2016 itself ought to have been collected on reverse charge basis. If any client who has paid the fees of the Senior Advocate, has failed to make payment of the corres....... + More


  • 2017 (11) TMI 549 - MADRAS HIGH COURT

    Commissioner of Service Tax, Chennai Versus M/s. RMC Ready Mix India Pvt. Ltd.

    Rectification of mistake - GTA service - appeal against the order of Commissioner (Appeals) - Whether, in the facts and circumstances of the case, the decision of CESTAT in refusing to recall the Final Order for purpose of hearing the appeals together was correct in law even after admitting and correcting the mistake? - Held that - there is no need to advert to the substantial questions of law, raised in the instant Civil Miscellaneous Appeals an....... + More


  • 2017 (11) TMI 483 - RAJASTHAN HIGH COURT

    Commissioner, Central Excise Versus M/s Manglam Cement Ltd.

    CENVAT credit - input services - GTA Services - auction services - outdoor catering services - insurance services - rent-a-cab services - Clearing and forwarding agency service - scope of the term up to the place of removal - Held that - the Tribunal has recorded a finding that from the verification of bills, it is found that transport charges are required to be borne out by the assessee. Therefore, that issue is also required to be decided in fa....... + More


  • 2017 (10) TMI 1061 - MADRAS HIGH COURT

    M/s. Navasakthi Township Developers Private Limited Versus The Commissioner of Central Excise & Service Tax

    Maintainability of petition - Levy of service tax - dwelling houses constructed by the appellant company - residential complex or individual houses? - Held that - The law is well settled that when factual findings are to be assailed where, effective alternative statutory appellate remedy is available, the same cannot be by-passed by invoking the extraordinary jurisdiction of the High Court under Article 226 of the Constitution of India. - The rea....... + More


  • 2017 (10) TMI 1060 - MADRAS HIGH COURT

    M/s. Shree Maruthi Road Carriers Versus The Deputy Commissioner of Service Tax, The Commissioner of Service Tax (Appeals - I)

    Maintainability of petition - alternative remedy of appeal - the petitioner has by-passed the appellate remedy and filed writ petition on the only ground that the impugned order has been passed in violation of the principles of the natural justice without affording an opportunity of personal hearing to the petitioner - Held that - when the petitioner has filed the appeal giving a particular address, they are entitled for notice being served on th....... + More


  • 2017 (10) TMI 1059 - GUJARAT HIGH COURT

    Seaworld Shipping & Logistics Pvt. Ltd. Versus Bahrain Vision (IMO 9468449)

    Arrest of vessel - there is some surreptitious move by the defendant herein to see that vessel may travel further and the suit will become infructuous - Held that - The Port Officer and the Customs Authorities at Dahej are directed to arrest the vessel Bahrain Vision at present lying at Port of Dahej within the territorial waters of India and to keep the vessel under arrest until further orders of this Court. It is further ordered that the Port O....... + More


  • 2017 (10) TMI 975 - RAJASTHAN HIGH COURT

    Udaipur Chambers of Commerce and Industry Versus The Union of India, The Superintendent, Central Excise And Others

    Mining lease - levy of service tax - royalty - whether the royalty under the Act of 1957 is a consideration or not and further if that is consideration , then what would be the effect pertaining to payment of service tax? - Held that - the royalty is nothing but a consideration to have mining operations in the leased area on execution of a mining lease. It is a part of agreement arrived between the parties to have lease of a mining area to undert....... + More


  • 2017 (10) TMI 904 - MADRAS HIGH COURT

    M/s. Vellore Shoe Fabrik Versus The Union of India, The Central Board of Excise & Customs, The Assistant Commissioner of Central Excise

    Import of services - Explanation to Sec. 65(105) of the Finance Act, 1994, read with amended Rule 2(1)(d)(iv) of the Service Tax Rules, 1994, coming into effect from 16-6-2005 is ultra vires Sections 64, 65, 66, 67 and 68 of the Finance Act, 1994 - Held that - the issue is squarely covered by the decision in the case of POLYSPIN EXPORTS LTD. Versus UNION OF INDIA 2010 (11) TMI 187 - MADRAS HIGH COURT , where it was held that It is admitted that a....... + More


  • 2017 (10) TMI 854 - MADRAS HIGH COURT

    M/s. Atchaya Enterprises Versus The Additional Commissioner, Large Taxpayer Unit, The Assistant Commissioner of Service Tax

    Valuation - sub-contract - petitioner contested the demand and produced Challan to prove that the main Contractor had paid service on the value, which was inclusive of value of service rendered by the petitioner - Held that - Admittedly, the petitioner has not produced any document except the Challans evidencing payment of service tax by two Contractors. The adjudicating authority has rightly held that the Challans produced by the petitioner coul....... + More


  • 2017 (10) TMI 853 - BOMBAY HIGH COURT

    The Commissioner of Service Tax Versus M/s. Reliance Money Express Ltd.

    Refund claim - export of services - whether the services akin to that of the Respondent are to be treated as Export of Service as per provisions of the Export of Services Rules, 2005? - Held that - the Export of Service may have taken place in India provided with the benefits of the services accrued outside India - Export of Service has been clearly held to be applicable where the benefit of service has accrued outside India. - The Respondent s s....... + More


  • 2017 (10) TMI 852 - BOMBAY HIGH COURT

    The Commissioner of Service Tax Versus M/s. Akruti Projects

    Whether the Tribunal, under the facts and circumstances, was justified in holding that Notification No. 01/2006 ST is in confrontation with the charging section, Section 66 of the Finance Act, 1994? - Held that - On plain reading of paragraphs 5 and 5.1, we find that there is no consideration of the detailed submissions made by the Appellate Revenue before CESTAT. In paragraphs 5 and 5.1, only the conclusions have been recorded without recording ....... + More


  • 2017 (10) TMI 811 - DELHI HIGH COURT

    Roma Henny Security Service Private Limited Versus Commissioner of Service Tax, Delhi

    Levy of service tax - sale of airport entry tickets to visitors of airport - failure to collect service tax - it was the Assessee s case that it had not been permitted by the AAI to collect service tax for the period from 10th September 2004 to 1st March 2005 and that as soon as the AAI allowed the Assessee to do so with effect from 2nd March 2005, the Assessee obtained service tax registration and from that date onwards was paying service tax - ....... + More


  • 2017 (10) TMI 754 - BOMBAY HIGH COURT

    The Principal Commissioner of Mumbai Versus M/s. Q-India Investment Advisory Pvt. Ltd.

    Refund claim - Rule 5 of CCR - rejection on the ground that services by the respondent was provided in India therefore it cannot be treated as export of service in terms of Export of Services Rules, 2005 - Held that - The law laid down by the Division Bench of this Court in the case of Commissioner vs. SGS India Private Limited 2014 (5) TMI 105 - BOMBAY HIGH COURT will squarely apply to the facts of the case, where it was held that if services we....... + More


  • 2017 (10) TMI 664 - BOMBAY HIGH COURT

    The Commissioner of Service Tax Mumbai Versus M/s. Prachar Communication Ltd.

    Refund of Service Tax erroneously paid - unjust enrichment - the service tax was erroneously paid on gross amount of bills before the discount was allowed of 15 on the gross bill irrespective of the discount allowed to the advertisements - Denial of refund on the ground that the respondent has failed to furnish documents to establish that the amount of service tax for which the refund is claimed has been collected by the respondent from its clien....... + More


  • 2017 (10) TMI 563 - MADRAS HIGH COURT

    M/s. Priya Construction Versus The Joint Commissioner of Central Excise

    Jurisdiction - case of petitioner is that as for a composite contract involving material supply and provision of service, service tax can be demanded only on the service portion and the respondent does not have a jurisdiction to levy service tax on the value of the materials - maintainability of petition - Held that - The High Court only in exceptional cases can invoke its extraordinary jurisdiction under Article 226 of the Constitution, when the....... + More


  • 2017 (10) TMI 562 - MADRAS HIGH COURT

    GE Info Tech Pvt. Ltd. Versus The Customs Excise and Service Tax Appellate Tribunal, Commissioner of Service Tax

    Levy of penalty at reduced rate of 25 of tax - Principles of Natural Justice - The appellant stated that the service tax and interest had been deposited prior to issuance of Show Cause Notice and Adjudication Order; the penalty under Sections 76 and 77 of the Finance Act is not mandatory - Whether the Show Cause Notice dated 29.09.2010 and the Order-in-Original dated 04.05.2012, wherein the Additional Commissioner reduced the penalty to 25 of the....... + More


  • 2017 (10) TMI 514 - DELHI HIGH COURT

    The Pr. Commissioner of GST, Delhi -South Commissionerate Versus McDONALDS India Pvt. Ltd.

    Taxability - outstanding dues - whether the amount shown as outstanding in the books of accounts of the Assessee as on 10th May 2008 would be amenable to service tax by virtue of the amendments? - amendment made in Explanation (c) to Section 67 of the FA 1994 - an explanation was added to sub-rule (1) under Rule 6 of the STR, 1994 by N/N. 19/2008/ST dated 10th May 2008 - The CESTAT has, in the impugned order, held that the amendment was made to S....... + More


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