2018 (5) TMI 891
Liability of service tax - market fees or mandi shulk - lease amount - appellant charged market fee for issuing licence to traders, agents, factory/cold storage owners or other buyers of other agricultural produce - the decision in the case of M/s. Krishi Upaj Mandi Samiti And Others Versus CCE & ST, Jaipur I & Jaipur II 2017 (5) TMI 1465 - CESTAT NEW DELHI contested - Held that - Delay condoned - Leave granted - Tag with Civil Appeal No........ + More
2018 (4) TMI 1461
Invocation of extended period of imitation - section 73 (1) of the FA, 1994 - decision in the case of The Commissioner of Central Excise Customs & Service Tax Versus M/s Suvidha Engineers India Ltd. 2017 (2) TMI 674 - ALLAHABAD HIGH COURT contested - Held that - there is no ground to interfere with the impugned order - SLP dismissed........ + More
2018 (4) TMI 1460
Leave of the court for Withdrawal of present SLP and instead file an appeal challenging the order of the Customs, Excise and Service Tax Appellate Tribunal - the decision in the case of Commissioner Versus Punjab Technical University 2017 (3) TMI 1657 - PUNJAB & HARYANA HIGH COURT referred - Held that - Leave as prayed for is granted - SLP dismissed as not pressed........ + More
2018 (4) TMI 1459
Services to SEZ developer - N/N. 04/2004-ST - the decision in the case of Commissioner of Service Tax-I Versus Fedco Paints and Contracts 2017 (5) TMI 338 - CESTAT MUMBAI contested - Held that - The appeal is dismissed on the ground of delay........ + More
2018 (4) TMI 1458
Valuation - Business Auxiliary Service - additional consideration in the form of iron ore fines emerging during the course of such crushing - the decision in the case of M/s Godawari Power & Ispat Ltd. (formerly known as Hira Industries Ltd. Versus CCE, Raipur 2017 (5) TMI 704 - CESTAT NEW DELHI contested - Held that - there is no merit in the present appeal - Admission is refused and the civil appeal is, accordingly, dismissed........ + More
2018 (4) TMI 1394
Deposit of deficit court fees with regard to the case Mewar Foods Versus Commissioner of Central Excise, Jaipur 2016 (12) TMI 1713 - CESTAT NEW DELHI - Held that - three weeks time granted to deposit the deficit court fees of ₹ 14000/- (Rupees Fourteen Thousand only) as a last opportunity, failing which the appeal shall stand dismissed for non-prosecution without further reference to the Court........ + More
2018 (3) TMI 1012
Interim stay on the payment of the disputed tax liability - the decision in the case of M/s N.V. Marketing Pvt. Ltd. Versus CST, Delhi 2017 (11) TMI 1406 - CESTAT NEW DELHI contested upon - Held that - there will be interim stay on the payment of the disputed tax liability subject to the condition that the appellant gives a bank guarantee for the amount of the disputed liability........ + More
2018 (3) TMI 357
Valuation - reimbursement of expenses - includibility - Rule 5 of the Service Tax (Determination of Value) Rules, 2006 - whether Section 67 of the Act permits the subordinate legislation to be enacted in the said manner, as done by Rule 5? - Held that - The plain meaning which is to be attached to Section 67 (unamended, i.e., prior to May 01, 2006) or after its amendment, with effect from, May 01, 2006. Once this interpretation is to be given to ....... + More
2018 (2) TMI 1325
Valuation of taxable service - works Contract - inclusion of FOC material - Section 67 of Finance Act - Commercial or Industrial Construction Service - lot of materials/goods are also used in the construction of building or civil structure - includibility of material/goods element - N/N. 15/2004-ST dated September 10, 2004 - whether the value of goods/materials supplied or provided free of cost by a service recipient and used for providing the ta....... + More
2018 (2) TMI 1057
Levy of penalty u/s 28 of the FA, 1994 at a reduced rate of 25% - decision in the case of Commissioner of CGST And Central Excise, Surat Versus Metro Security Services 2017 (7) TMI 529 - GUJARAT HIGH COURT contested - Held that - delay condoned - leave granted........ + More
2018 (2) TMI 922
Refund of service tax paid inadvertently on non-taxable services - the decision in the case of Commissioner of Central Excise And Service Tax (LTU) , Mumbai Versus The Shipping Corporation of India Ltd. 2016 (8) TMI 852 - CESTAT MUMBAI - Held that - the decision in the above case upheld - appeal dismissed........ + More
2018 (2) TMI 332
GTA Service - whether the category of Goods Transport Agency is exigible to service tax as per Section 65(105) (zzp) and Section 65 (50b) of the Finance Act as well as Rule 2(1)(d)(v) of the Service Tax Rules, 1994? - Held that - the High Court was required to decide as to whether the services provided by the respondent(s)/assessee(s) herein are covered by the aforesaid definitions. The High Court has not discussed the aforesaid issue - the matte....... + More
2018 (1) TMI 210
Airlines business - classification - online information and database access or retrieval service service received from foreign based service provider - the decision in the case of Jet Airways (I) Ltd. Versus Commissioner of Service Tax Mumbai 2016 (8) TMI 989 - CESTAT MUMBAI contested, where it was held that the activities of CRS Companies would fall under the category of online information and database access or retrieval service - Held that - t....... + More
2017 (12) TMI 969
Validity of High Court order - the SCN dated 4th October, 2016 issued to the respondent proposing levy of service tax has been set aside with liberty to the appellants to issue a fresh SCN - Held that - the High Court ought not to have set aside the SCN dated 4th October, 2016 in its entirety and directed issuance of fresh SCN. The High Court ought to have kept in mind the question of limitation and on that basis ordered for adjudication of the i....... + More
2017 (11) TMI 1491
Business Auxiliary services - discount (commission) - 1% additional discount is over and above the normal trade discount - the decision in the case of M/s. IRIS Computers Ltd. Versus Commissioner of Service Tax, Jaipur 2017 (9) TMI 233 - CESTAT NEW DELHI contested - Held that - delay condoned - appeal admitted........ + More
2017 (11) TMI 1044
Renting of immovable property service - Reimbursement of expenses - the decision in the case of M/s Mohan Goldwater Breweries Limited Versus Commissioner of Central Excise & Service Tax, Lucknow 2017 (5) TMI 1252 - CESTAT ALLAHABAD contested - Held that - delay condoned - appeal admitted........ + More
2017 (11) TMI 1043
Business Support Services - Revenue entertained a view that the arrangement between the appellant and the CSIDC, for such supply of water, will be covered for service tax purpose under the category of Support Services of Business or Commerce - the decision in the case of Radius Water Ltd. Versus Commissioner of Central Excise & S.T., Raipur 2017 (9) TMI 83 - CESTAT NEW DELHI contested - Held that - Application for exemption from filing certif....... + More
2017 (11) TMI 776
Exemption from levy of service tax on import of services - interpretation of statute - reverse charge transaction - reimbursements made over to service providers - the decision in the case of Coastal Gujarat Power Ltd Versus Commissioner of Service Tax, Mumbai-I 2016 (12) TMI 229 - CESTAT MUMBAI contested - Held that - delay condoned - appeal admitted........ + More
2017 (11) TMI 444
Renting of immovable property - levy of service tax - lease rentals - who is liable to bear the burden of tax i.e. the provider of services (lessor) or the recipient of services (the lassee) - scope of agreement - lease (rent) deed does not refer to service tax. - Held that - It is clear, on a conspectus of the authorities of this Court, that service tax is an indirect tax, meaning thereby that the said tax can be passed on by the service provide....... + More
2017 (11) TMI 442
Tax liability - Alleged that appellant had provided various services as per agreement they had entered into with the owner and accordingly demand were made along with interest and penalty - the decision in the case of CMS (I) OPERATIONS & MAINTENANCE CO. P. LTD. Versus C. CE, PONDICHERRY 2007 (5) TMI 74 - CESTAT, CHENNAI contested, where it was held that allegation was not correct and demand, interest and penalty set aside - Held that - the d....... + More
Search 
