2018 (9) TMI 1074
Business Support Services - non-compete agreement - Held that - Appellant directed to make a deposit of tax with interest - penalty stayed - Application for exemption from filing certified copy of the impugned order is allowed - Permission to file additional documents is granted. - Issue notice.
2018 (9) TMI 924
Franchise Service - Management Consultancy Service - Manpower recruitment or supply agency service - Held that - There is no merit in the appeal - Admission is refused and the civil appeal is, accordingly, dismissed.
2018 (9) TMI 923
Condonation of delay in filing appeal - CENVAT Credit - duty paying invoices - improper documents - Held that - There are no merits in the present Special Leave Petition - SLP dismissed.
2018 (9) TMI 761
Removal of Office Objections - Held that - Four weeks time is granted to the learned counsel for the petitioner to cure the defects as pointed out by the Registry, failing which the Special Leave Petition shall stand dismissed without further reference to the Court.
2018 (9) TMI 585
Classification of service - Contract to supply drilling rigs to ONGC - Drilling rigs hired by assessee - Supply of Tangible Goods for Use service - Imposition of interest and equivalent penalty - Held that - Four weeks time as a last opportunity is g....... + More
2018 (9) TMI 323
Classification of service - taking two helicopters on lease from the two foreign lessors ADA, Abu Dhabi and BLFIL, Ireland on dry lease basis - activity is in the nature of sales (deemed sale) or service - Business Support Service or activity as supp....... + More
2018 (9) TMI 322
Business Auxiliary Services - threshing and re-drying operations of tobacco leaves - demand along with interest and penalties for the period April, 2013 to March, 2014 - Held that - Identical issue was decided in the case of M.L. AGRO PRODUCTS LTD. VERSUS COMMISSIONER OF CUS., C. EX. & S.T., GUNTUR 2017 (2) TMI 1355 - CESTAT HYDERABAD , where it was held that the activity of the assessees is in relation to the agriculture and not subject to s....... + More
2018 (9) TMI 263
Reverse charge mechanism - Tour operator services - respondent performed part of their service outside - export of services or not? - Held that - Leave granted - To be heard along with Civil Appeal No. 4285 of 2016.
2018 (8) TMI 1180
CENVAT credit - various input services - scope of the term up to the place of removal - Held that - There are no merit in this appeal - The same is, accordingly, dismissed.
2018 (8) TMI 906
Demand of service tax under BAS and GTA - Held that - The present appeal not entertained and are accordingly dismissed.
2018 (8) TMI 826
Commercial training and coaching centre services - Extended period of limitation - effect of amendment, retrospective or prospective - N/N. 9/2003-ST dated 20.06.2003 as amended by N/N. 24/2003-ST dated 10.09.2004 - Held that - There is no merit in these appeals - Admission is refused and the civil appeals are, accordingly, dismissed.
2018 (8) TMI 616
Condonation of delay in filing appeal - Held that - There is a delay of 365 days in filing this civil appeal which is not satisfactorily explained - appeal dismissed on the ground of delay.
2018 (8) TMI 289
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 - Issue notice. ....... + More
2018 (8) TMI 287
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 - Issue notice. ....... + More
2018 (8) TMI 222
Outdoor catering service - only premise on which the impugned order came to a conclusion regarding non-liability to the service tax is on the basis of payment arrangement for the facilities like space, infrastructure provided by the club to the respondent - Held that - There is no merit in the present appeal - The appeal is accordingly dismissed.
2018 (8) TMI 214
Taxability of club membership fees - Society registered under Society Registration Act, 1860 - service rendered by club to its members - Held that - The appeal is dismissed on the ground of delay in terms of the signed order.
2018 (8) TMI 155
Cargo handing service - Movement of coal from mine surface to tip head within the mine area - Held that - There is no merit in the appeal - Admission is refused and the civil appeal is, accordingly, dismissed.
2018 (8) TMI 149
Classification of services - Cargo Handling Services - Held that - There is no merit in the appeal - Admission is refused and the civil appeal is, accordingly, dismissed.
2018 (8) TMI 147
Condonation of delay in filing appeal before the Commissioner (Appeals) - condonable period of limitation - Held that - There is no merit in the appeal - The Special Leave Petition is dismissed.
2018 (8) TMI 146
Valuation - inclusion of certain materials used in the execution of the contract of service - Held that - There is no merit in the appeal - Admission is refused and the civil appeal is, accordingly, dismissed.
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