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Service Tax - High Court - Case Laws

Showing 81 to 100 of 2090 Records

  • 2018 (1) TMI 171

    Rent a cab services - distinction between renting and hiring - appellant pleaded that he is not renting the cabs to GAIL rather the GAIL is hiring cabs for its use from the appellant - whether such a distinction between renting and hiring is necessary for deciding the taxibility of the above service? - Held that - what is sought to be taxed under the Act is the service provided by a person under a rent-a-cab scheme. It makes no distinction betwee....... + More


  • 2018 (1) TMI 118

    Classification of services - Works Contract Service - Matter remaining pending on the file of respondent pursuant to the order of remand - Held that - The grounds raised by the petitioner in the earlier round of litigation is identical to the grounds raised herein and one more additional point is with regard to retrospective effect of Finance Act, 2017. This issue has been specifically canvassed in this writ petition - this Court is of the view t....... + More


  • 2018 (1) TMI 52

    CENVAT credit - input services - GTA services for transporting final products from the factory of the respondent to three premises - Held that - the Tribunal held that the issue is covered in favor of the assessee as per the decision of the Karnataka High Court in COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, BANGALORE Versus M/s ABB LTD. and others 2011 (3) TMI 248 - KARNATAKA HIGH COURT , where it was held that Credit of service tax paid on....... + More


  • 2017 (12) TMI 1506

    Release of Bank Guarantee - Petitioners took the stand that they are not to liable to pay the service tax for the period prior to 1st June 2007. It is for that reason that instead of paying service tax under protest they furnished a BG in favour of Respondent No.1 - Held that - If the AAI (Airports Authority of India), on its own, deposited the service tax with the Central Government, the AAI would be entitled to refund thereof in accordance with....... + More


  • 2017 (12) TMI 1505

    Time limitation - validity of SCN - subsequent SCN - Held that - A finding of fact has been recorded that non-filing of documents as required by summons and non appearance before the authorities is a deliberate violation of law and, therefore, the charge of suppression of facts is clearly borne out from the conduct of the Appellants - It was held that the notices issued on 8th September 2004 were not in continuation of notices for the previous pe....... + More


  • 2017 (12) TMI 1504

    Levy of service tax - service provided in SEZ units - case of Revenue is that in the absence of all the agreement copies, there is every possibility that the assessee may have provided services at places outside the SEZ in respect of other units also - Held that - Under Notification No.4 of 2004 dated 31.03.2004, taxable services of any description, as defined in Section 65(1)(90) of the Finance Act, 1994, provided to a developer of a SEZ or a un....... + More


  • 2017 (12) TMI 1444

    Levy of service tax - construction contract executed on turnkey basis - indivisible contracts - Held that - Upon appreciation of evidence, the tribunal has come to the conclusion that there is an indivisible contract. - On the aspect as to whether Service Tax can be levied in respect of composite contract or indivisible contract, the Hon ble Supreme Court in Commissioner of Central Excise & Customs, Kerala Vs. Larsen & Toubro Limited 2015....... + More


  • 2017 (12) TMI 1070

    Demand of service tax - Validity of SCN - scenario after the attachment of the Central Goods and Service Tax Act, 2017 as well as the omission of Entry 92C from List-I of the Seventh Schedule of the constitution - Held that - this Court is of the prima facie opinion that the impugned notice dated 23.10.2017 is without jurisdiction - further proceeding under the impugned notice is hereby stayed until the returnable date........ + More


  • 2017 (12) TMI 968

    Condonation of delay of 56 days in filing appeal - the order under challenge was served at its factory premises whereas the administrative office was situated elsewhere which consumed sometime in preferring the appeal - Held that - delay in preferring the appeal was not unduly long. The explanation of the assessee was neither untenable nor baseless. It is not the case that the Tribunal lacked power to condone delay - Delay in filing appeal before....... + More


  • 2017 (12) TMI 775

    CENVAT credit - Call centre services - non-registered premises - duty paying invoices - invoices containing name of the petitioner prior to its merger - case of the department is that since the invoices were raised in the name of unregistered premises, therefore, the petitioner s company is not eligible to claim the CENVAT Credit - according to petitioner, there is no provision under the CENVAT Credit Rules, 2004 nor in Service Tax Rules, 1994 wh....... + More


  • 2017 (12) TMI 687

    Classification of services - business of Structural Glazing and Cladding - whether the directions issued by the Tribunal are mandatory in nature for the Commissioner (Appeals) to comply with the same scrupulously? - Held that - Useful reference can be made to the decision of the Hon ble Supreme Court in the case of Union of India Vs. Kamalakshi Finance Corporation 1991 (9) TMI 72 - SUPREME COURT OF INDIA wherein it has been held that directives o....... + More


  • 2017 (12) TMI 685

    Writ of Prohibition - tour operator services and/or travel agent services - if the petitioners have rendered tour operator services and/or travel agent services to other than those, who are either Haj or Umra pilgrims, the second respondent has to examine as to how such transactions have to be assessed? - Services rendered to Indian Haj and Umra pilgrims, who go to Saudi Arabia - petitioners case is that such services are fully exempt by relying ....... + More


  • 2017 (12) TMI 452

    Jurisdiction - power of Settlement Commission to reject an application - case of petitioner was that the application cannot be rejected subsequent to the stage of subsection 1 of section 32-F on the ground of bar created by section 32-O. Paragraph 9 is exactly to the contrary - penalty - Held that - section 32-O creates a bar for entertaining subsequent application for settlement. It provides that the bar will be attracted if there is an impositi....... + More


  • 2017 (12) TMI 286

    Clearing and forwarding agency services - certain contracts entered into by the assessee, amongst others with Rampur Distillery and Holosticks India Pvt. Ltd. being in the nature of commission agency contracts also involving, in some parts, supervision of transportation of goods in certain circumstances - Whether the agreement entered into by the party for providing host of services viz. Supervision of transportation, Arranging transportation, Co....... + More


  • 2017 (11) TMI 1630

    Service Tax on commission received - Contract for Maintenance and Handling Agreement - Policy Circular dated 20.04.2016 - Held that - Writ Petitions are partly allowed and the impugned communications dated 12.10.2016 26.10.2016 are set aside with a direction to the petitioners to pay service tax as demanded by the 3rd respondent and after payment, produce the invoice to the 2nd respondent for reimbursement, which shall be considered by the 2nd re....... + More


  • 2017 (11) TMI 1522

    Demand of service tax - adjudication of case after the Scheme of Arrangement - sick unit - Held that - This Court does not wish to express any opinion at this juncture, as the first respondent is yet to adjudicate the case. The first respondent, having issued the impugned demand, has to consider the petitioner s objections and pass an order and it is open to the petitioner to prefer an appeal. On the other hand, if the first respondent is convinc....... + More


  • 2017 (11) TMI 1521

    Restoration of application for stay - Held that - While deciding the application for stay, the Appellate Tribunal always could have gone into the question whether prima facie there is any merit in the appeal. However, from the impugned order, we find that the Appellate Tribunal has recorded a final finding on merits of the appeal by holding that the appeal was devoid of any merit. In fact, the Appellate Tribunal proceeded to dismiss the appeal an....... + More


  • 2017 (11) TMI 1408

    CENVAT credit - input services - GTA services - auction services - insurance services - rent-a-cab services - outdoor Catering services - Club or Association services - Clearing & Forwarding (C&F) agency services -cargo handling services - insurance services - Held that - the issue is squarely covered by the decision in the case of Commissioner, Central Excise Versus M/s Manglam Cement Ltd. 2017 (11) TMI 483 - RAJASTHAN HIGH COURT . - Scope o....... + More


  • 2017 (11) TMI 1335

    Penalty - Reverse charge mechanism - Fees for Overseas Borrowing paid to several non-resident financial institutions - Held that - Goodness and precocious conduct of the respondent Corporation in making payment has to be appreciated and not condemned - The respondent-Corporation, to show their bona fides, had paid service tax even for the period prior to 19th April, 2006. Non-contest in the proceedings under Section 73 cannot be used as a ground ....... + More


  • 2017 (11) TMI 1112

    Business Auxiliary Services - C&F service - regulate supply of liquor through conferring the exclusive privilege of purchase and sale in the wholesale thereof - sale of liquor only through the canalising agency - Held that - the issue is decided in the case of Union of India vs. M/s. Chattisgarh Estate Beverages Corporation 2015 (3) TMI 744 - CHHATTISGARH HIGH COURT , where it was held that The Tribunal has recorded a finding of fact that the Cor....... + More


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