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Service Tax - High Court - Case Laws

Showing 81 to 100 of 2041 Records

  • 2017 (10) TMI 291 - BOMBAY HIGH COURT

    Classification of services - Online Information and Database Access or Retrieval or not? - The case of the appellant was that no service tax was liable to be paid by the appellant as the appellant was dealing with copyrights and services of copyrights were not within the purview of service tax - Held that - providing a data or information to the customer through computer network, whether retrievable or not is covered by clause (75) of section 65........ + More


  • 2017 (10) TMI 290 - CHHATTISGARH HIGH COURT

    Condonation of delay of one year in filing appeal - the reason for delay was that Appellant was suffering from Jaundice for 3-4 months, the Appellant has attached certain medical certificates also - Held that - there are doubts with regard to the genuineness of the certificates because even the word Lumbar Spondylosis has not been spelt correctly. A Doctor is expected to at least spell a simple word like Lumbar Spondylosis correctly. Secondly, th....... + More


  • 2017 (10) TMI 86 - GUJARAT HIGH COURT

    CENVAT credit - input services - outdoor catering services - Rent-a-Cab services - Held that - In case of Principal Commissioner v. Essar Oil Ltd. 2015 (12) TMI 1062 - GUJARAT HIGH COURT , Division Bench of this Court on the question of charges for rent a cab services, and held that the term input service would mean any service used by the manufacturer directly or indirectly in or in relation to manufacture of final products and clearance of fina....... + More


  • 2017 (10) TMI 30 - GUJARAT HIGH COURT

    Seeking Credit of pre-deposit made during the earlier round of appeal with the second round of appeal - Non-payment of service tax - case of the appellants is that substantial period of alleged non-payment of service tax overlapped between the two show cause notices - Held that - once the Tribunal set aside the orders passed by the adjudicating authority and by its order dated 07.10.2015 remanded the proceedings for fresh consideration and dispos....... + More


  • 2017 (9) TMI 1563 - BOMBAY HIGH COURT

    Refund of unutilized credit - rejection on the ground of nexus with finished output - Held that - reliance placed in the case of Commissioner of C.Ex. Nagpur Versus Ultratech Cement Ltd. 2010 (10) TMI 13 - BOMBAY HIGH COURT , where it was held that the cost of any input service that forms a part of the cost of the final product, then Credit of Service Tax paid on such input services would be allowable - the input services have been availed of by ....... + More


  • 2017 (9) TMI 1562 - DELHI HIGH COURT

    Condonation of delay - Held that - the application is allowed and the delay of 33 days in filing the appeal is condoned. - Rectification of mistake - Held that - the cause title of Appeal No.ST/2258/2012 CU(DB) before the CESTAT will be read as - Commissioner of Service Tax, Delhi Versus M/s. L. R. Sharma & Co. Respondent . - Appeal disposed off........ + More


  • 2017 (9) TMI 1443 - DELHI HIGH COURT

    Classification of service - Works Contract service - composite contract - Department issued a SCN dated 27th May, 2011 to the Assessee stating that the aforementioned construction projects were entirely commercial in nature and were amenable to service tax under the category of Commercial and Industrial Construction Service - Whether the CESTAT was justified in remanding the matter to the Adjudicating Authority on the question whether the contrac....... + More


  • 2017 (9) TMI 1386 - GUJARAT HIGH COURT

    Commercial or Industrial Construction Service - service provided by the respondent in laying down long distance pipelines for transfer of drinking water in the State of Gujarat pursuant to a contract awarded by Gujarat Water Supply and Sewerage Board - levy of tax - Held that - GWSSB discharged an important duty and responsibility of providing drinking water to the people, industries etc. The Board was constituted mainly to supply drinking water ....... + More


  • 2017 (9) TMI 1385 - BOMBAY HIGH COURT

    Classification of services - Financial Advisory Services in respect of energy, banking, development, finance, transport and urban infrastructure, disinvestment and risk management - whether classified under the head Banking and other Financial Services or under the head Management Consultancy Service? - Held that - the Financial Advisory Services undertaken by the Respondent have been introduced for the first time in Banking and other Financial S....... + More


  • 2017 (9) TMI 1330 - KARNATAKA HIGH COURT

    Challenge to the communication from the department regarding tax liability - Royalties - mining services - N/N. 30/2012 ST dated 20.06.2012 as amended by N/N.18/2016 ST dated 01.03.2016 - Held that - If the Union of India has thought it proper to impose service tax by these Notifications referred, even on the Government Undertakings or Local Authority, such Organizations cannot claim exemption or immunity from such payment of tax on their own, no....... + More


  • 2017 (9) TMI 1265 - DELHI HIGH COURT

    Circular dated 27th April, 2017 - Service of Notice - Held that - The Registrar of the CESTAT will file an affidavit on this aspect at least a week prior to the next date - Notice be served on Respondents No.1 and 2 through ordinary process as well as Dasti........ + More


  • 2017 (9) TMI 1197 - KARNATAKA HIGH COURT

    Natural justice - Rejection of Voluntary Compliance Encouragement Scheme (VCES) declaration - whether the impugned rejection of the Declaration filed by the petitioner-Company under VCES, 2013 by the Respondent-Deputy Commissioner of Service Tax, ST-I Commissionerate, Bangalore, without giving an opportunity of hearing to the petitioner-Company is sustainable or not? - Held that - the non-compliance with the principles of natural justice which wa....... + More


  • 2017 (9) TMI 1075 - DELHI HIGH COURT

    Jurisdiction - authority of the DGGSTI (as the DGCEI is now known) to proceed with the impugned SCN - Validity of the SCN issued by the DGCEI (and now continued by the DGGSTI) - classification of servicesHeld that - it appears prima facie that unless the Respondents are able to satisfy the Court that the DGGSTI (earlier DGCEI) is duly authorised in terms of the FA to proceed with the SCN, the continuation of the proceedings would amount to a para....... + More


  • 2017 (9) TMI 1074 - KARNATAKA HIGH COURT

    Power of Commissioner of Central Excise (Appeals) to condone delay - Section 35(1) of the Central Excise Act, 1944 - condonation of delay - the delay was caused on account of illness of the concerned official of the petitioner-company - Held that - In view of the limitation of the respondent- authority by a statutory provision, even the genuine cases for condonation of delay cannot be considered and that is why such delays have been condoned by t....... + More


  • 2017 (9) TMI 950 - BOMBAY HIGH COURT

    Entitlement of the respondent to the refund - Held that - It is crystal clear that the observation made in paragraph 5.1 is only prima facie observation made by the Customs, Excise and Service Tax Appellate Tribunal. The issue whether the respondent is entitled to refund in accordance with law is not at all concluded by the prima facie observation and issue of entitlement of the respondent to the refund has been expressly kept open to be decided ....... + More


  • 2017 (9) TMI 797 - ALLAHABAD HIGH COURT

    Tour operator Service - appellant had supplied a bus to IFFCO to carry its employees and family members from the factory premises at Phulpur to Allahabad and vice-versa - Held that - the CESTAT was justified in holding that renting of the vehicle by the appellant-assessee to the IFFCO falls within taxable service in the category of tour operator as defined under Section 65 (113) of the Finance Act, 1994 and that the appellant assessee had used to....... + More


  • 2017 (9) TMI 796 - BOMBAY HIGH COURT

    Classification of services - Merger and Acquisition Services - whether classified under the head Banking and other Financial Services or under the head Management Consultancy Services? - Held that - Merger and Acquisition Services having been introduced for the first time as a separate category under Banking and other Financial Services with effect from 16th July 2001 would show that the said service was never a part of Management Consultancy Ser....... + More


  • 2017 (9) TMI 795 - KERALA HIGH COURT

    Interest on refund - advance payment of service tax - Held that - the appellant is not relying on any statutory provision entitling the appellant for interest on the amount refunded - also the payment made by the appellant pending adjudication was a voluntary advance payment and that taking note of the advance payment made by the appellant, in the adjudication order, the adjudication authority has not levied any penalty or fine on the appellant -....... + More


  • 2017 (9) TMI 632 - DELHI HIGH COURT

    Refund of unutilised CENVAT credit - export of services - place of supply - telecommunication services or business support services - denial on the ground that the services provided by Verizon India do not qualify as export of services as they are provided within India - arrangement between related persons - rejection also on the ground of time limitation. - Held that - When the Master Supply Agreement between Verizon India and Verizon US is exam....... + More


  • 2017 (9) TMI 509 - ALLAHABAD HIGH COURT

    Business Auxiliary Service - Levy of ST on sale of SIM Cards of BSNL - extended period of limitation - Held that - similar issue decided in the case of M/s. Daya Shankar Kailash Chand Versus CCE& ST, Lucknow 2013 (6) TMI 340 - CESTAT NEW DELHI , where it was held that activity of purchase and sale of SIM card belonging to BSNL where BSNL has discharged the service tax on the full value of the SIM cards, does not amount to providing business auxil....... + More


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