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Service Tax - High Court - Case Laws

Showing 81 to 100 of 2140 Records

  • 2018 (3) TMI 711

    Refund claim - time limitation - Held that - The impugned orders have been passed without proper application of mind and without taking note of the fact that the petitioner has succeeded upto the Tribunal. In other words, the Revenue failed before the Commissioner of Appeals as well as the Tribunal - the impugned orders passed by the respondent are wholly unsustainable - petition allowed........ + More

  • 2018 (3) TMI 556

    Business Auxiliary Services - appellants are franchisee/distributors appointed by the BSNL for sale of SIM cards - Held that - the law is settled by the Hon ble Apex Court in the case of Martend Food & Dehydrates Pvt. Ltd. 2013 (6) TMI 339 - CESTAT NEW DELHI , where it has been held that the activities of purchase and sale of SIM cards belonging to BSNL where BSNL has discharged the service tax on the full value of the SIM cards does not amou....... + More

  • 2018 (2) TMI 1568

    Penalty u/s 76 and 78 - suppression and evasion of Service Tax - Whether the Tribunal was justified in passing a contradictory order and thereby deleting the penalty only on the ground of non receipt of tax by the assessee from the service receiver? - Held that - It is observed that the assessee has not received tax from the Rajasthan Housing Board which is a Government Corporation, therefore, the assessee cannot be penalised for non receipt of t....... + More

  • 2018 (2) TMI 1498

    Non-payment of service tax - Renting of immovable property service - allegation under the SCN is that MIDC has not paid service tax on services charges collected from the holders of the plots situated at various Industrial areas/estates of the MIDC - circular dated 18th December, 2006 bearing No.89/7/2006. - Held that - the activities performed by sovereign or public authorities under the provisions of law which are in the nature of statutory obl....... + More

  • 2018 (2) TMI 1449

    Refund of unutilized CENVAT credit - input services - N/N. 17/2009- ST dated 07.07.2009 (as superseded by N/N. 52/2011-ST dated 30.12.2011) - Whether the CESTAT was right in not considering all the grounds of appeal raised before the appeal filed before it and passing order without considering them? - Held that - We do not think how a factual conspectus, based on which the remand was directed, can be taken as a precedent for the purpose of the pr....... + More

  • 2018 (2) TMI 1416

    Refund of unutilized CENVAT credit - denial on the ground of Non-Registration of premises - Whether the decision of CESTAT in allowing refund of Cenvat credit even without registration is correct? - Held that - Reliance placed in the case of mPortal India Wireless Solutions (P) Ltd. Vs. Commissioner of Service Tax, Bangalore 2011 (9) TMI 450 - KARNATAKA HIGH COURT , where it was held that Registration not compulsory for refund - there was no erro....... + More

  • 2018 (2) TMI 1264

    Vires of N/N. 22/2015-CE(NT) dated 29th October, 2015 - Violation of Articles 14, 19(1)(g), 265 and 300A of the Constitution of India - utilization of credit accumulated on account of Education Cess and Secondary and Higher Education Cess for payment of service tax leviable and payable on telecommunication services - grievance of the petitioners is, and they claim a vested right to avail benefit of the unutilized amount of EC or SHE credit, which....... + More

  • 2018 (2) TMI 1248

    Application for settlement u/s 32 of the CEA 1944 - security agency and manpower recruiting agency service - It is the case of the petitioner that on account of prevailing fluid situation about applicability of the service tax to security service agency, the service tax was not paid for the particular disputed period. However, after the visit by the officers, the service tax was substantially paid. - Held that - The order of the Settlement Commis....... + More

  • 2018 (2) TMI 1188

    Levy of service tax - activity done by the petitioner namely erection, maintenance and repairs of street lights for the use of Municipal Corporation - Held that - The inability to pay the mandatory pre-deposit cannot be a ground to entertain a writ petition - Petition not maintainable - petition dismissed........ + More

  • 2018 (2) TMI 1129

    CENVAT credit - input services - rejection was on the ground that there were 21 services which were held to be not used in providing output services, and hence not classifiable as input service under Rule 2(1) of the Cenvat Credit Rules. The other reason was that Cenvat Credit was availed on the input services but against input invoice which pertains to the period prior to registration. - Held that - the scope of admissibility of input services i....... + More

  • 2018 (2) TMI 1128

    Refund claim - time limitation - export of services out of India - validity of SCN - Revenue s case is that as per Section 11(B) of the CEA 1944, the refund claim has to be filed within one (1) year from the relevant date and the relevant date in the case of the petitioner is the date of order passed by the appellate authority and if such date is reckoned, the application for refund dated 27.04.2017 is filed beyond the period of one year - Held t....... + More

  • 2018 (2) TMI 1056

    Levy of service tax - maintenance charges for upkeep of the apartment or premises - whether the CESTAT was right in holding that the assessee was not providing Management, Maintenance or Repair Service by collecting amount from prospective flat buyers, for maintaining the building, in the guise of deposits which is not returnable? - Whether the CESTAT has erred in holding that assessee is providing statutory service and has rendered definition pr....... + More

  • 2018 (2) TMI 1055

    Maintainability of petition - classification dispute - alternative remedy - Held that - in the instant case, the petitioner/assessee did not place the decision of the Division Bench of this Court, in the case of Commissioner of C. Ex. Tiruchirappalli Vs. Indian Humes Pipes Co. Ltd. 2015 (9) TMI 479 - MADRAS HIGH COURT nor the decision in the case of Lanco Infratch Ltd., Vs. Commissioner of Customs, Central Excise and Service Tax, Hyderabad 2015 (....... + More

  • 2018 (2) TMI 845

    Penalty - Advertising Services - non-payment of tax within due dates - payment of tax dues within interest before issuance of SCN - Whether the CESTAT is correct in holding that penalty u/s 76 & 77 of the Service Tax Act is not leviable when part of the service tax due and the interest is paid before the issuance of show cause notice? - Held that - Perusal of the material on record discloses that interest payable on the belated payment of ser....... + More

  • 2018 (2) TMI 577

    Validity of Show cause notice raising demand from January 2013 - Assessee had opted for Voluntary Compliance Entitlement Scheme (VCES) - filing of declaration and payment of dues - Held that - The due Service Tax liability for the period upto December 2012, for which the petitioner had filed the Declaration in VCES-1 Form vide Annexure C1 cannot have any relation with the subsequent period commencing from January 2013. The liability of Service Ta....... + More

  • 2018 (2) TMI 409

    Recovery of Service Tax dues - Garnishee order under Section 87 of the Finance Act of 1994 - Held that - Admittedly in the present case, the Service Tax Liability determined against the petitioner assessee under the Garnishee orders Annexure A and Annexure B has not been set aside or even stayed by any higher Authority or Court or the Tribunal. Therefore, such liability of the petitioner assessee to pay such Service Tax to the Central Government ....... + More

  • 2018 (2) TMI 408

    Voluntary Compliance Encouragement Scheme (VCES) - rejection of declaration on the ground that the tax payable and due to the petitioner as declared under the said VCES, 2013 was paid before the date of promulgation itself on 10.5.2013 - Held that - the petitioner admittedly has complied with all the relevant conditions of VCES, 2013 and therefore, its declaration, prima facie, deserved to be accepted and has been wrongly rejected by the responde....... + More

  • 2018 (2) TMI 86

    Validity of show cause notice - Liability of service tax - activity of generating electricity - negative list - opportunity of being heard - principles of natural justice - Held that - The petitioner conceded to the request made by the respondent for furnishing copies of invoices which were furnished on 22.09.2015 and 23.09.2015. Immediately thereafter, the Miscellaneous Petition has been filed on 09.10.2015 for modification. One more reason whic....... + More

  • 2018 (2) TMI 85

    Whether dismissal of appeal by rejecting the application seeking condonation of delay in filing of appeal in the facts and circumstances of the case and in law could not be countenanced and appeal needs to be restored to the file of the CESTAT for decision afresh affording opportunity of hearing to the appellant to secure the ends of justice? - Held that - Taking into account that the appellant is a local authority and the liability which is fast....... + More

  • 2018 (2) TMI 24

    Principles of Natural Justice - condonation of delay in filing appeal - delay in filing appeal due to sickness of petitioner - Held that - it appears that there is a mistake, which had occurred even at the stage of issuance of the SCN. However, had the petitioner been vigilant, he could have placed necessary material to show that he is not liable to pay the service tax as demanded by the first respondent. Nevertheless, due his ailment and since h....... + More

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