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Service Tax - Supreme Court - Case Laws

Showing 1 to 20 of 239 Records

  • 2017 (10) TMI 564 - SUPREME COURT

    Air Force Auditorium Versus Commissioner of Service Tax

    Business Auxiliary service - empanelment fee - charge-ability to service tax - the decision in the case of Air Force Auditorium Versus C.S.T. Delhi 2017 (4) TMI 702 - CESTAT NEW DELHI contested, where it was held that the amounts collected as empanelment fee would be chargeable to service tax under BAS - Held that - the decision in the above case upheld - there is no merit in this appeal - appeal dismissed........ + More


  • 2017 (10) TMI 216 - SUPREME COURT

    M/s. Shapoorji Pallonji Infrastructure Capital Company Private Ltd. Versus Commissioner of Service Tax Chennai

    Condonation of delay - Services provided for maintenance and repair of power plant - Major Maintenance Reserve (MMR) - activities of operation of power plant to produce electricity - the decision in the case of M/s. Shapoorji Pallonji Infrastructure Capital Company Limited, M/s. Operational Energy Group of India Pvt. Ltd. Versus Commissioner of Service Tax, Chennai 2017 (6) TMI 225 - CESTAT CHENNAI contested - Held that - delay is condoned and ap....... + More


  • 2017 (9) TMI 1377 - SUPREME COURT

    Commissioner Versus Reliance Industries Ltd.

    Import of Intellectual Property Services (IPR services) - Reverse charge - revenue neutral exercise - the decision in the case of Reliance Industries Ltd. Versus Commissioner of Central Excise & Service Tax, LTU, Mumbai 2016 (6) TMI 1108 - CESTAT MUMBAI contested - Held that - Delay condoned - Appeal(s) admitted........ + More


  • 2017 (9) TMI 1258 - SUPREME COURT

    Commissioner of Central Excise And Service Tax Versus Western Coal Fields Ltd.

    Condonation of delay - GTA service - mining of coal in various coal fields - recipient of service - reverse charge mechanism - the decision in the case of M/s Western Coal Fields Ltd. Versus CCE, Nagpur 2017 (5) TMI 398 - CESTAT NEW DELHI contested - Held that - delay condoned - appeal admitted........ + More


  • 2017 (9) TMI 510 - SUPREME COURT

    Commissioner of Central Excise And Service Tax, Jaipur Versus M/s. BMD Pvt. Ltd.

    Classification of services - classified under research services or under Business Consultancy Services? - the decision in the case of M/s BMD Pvt. Ltd. Versus CCE, Jaipur 2016 (12) TMI 1395 - CESTAT NEW DELHI contested - Held that - In view of the fact that the order of the High Court is on the basis of the activity actually undertaken and the materials in support thereto which unmistakenly point that such activity is research activity and not co....... + More


  • 2017 (9) TMI 365 - SUPREME COURT

    M/s. Days Inn Deccan Plaza (A Unit of Deccans Park) Versus Commissioner of Service Tax (Appeals) I & Another

    Validity of challenge made against order-in-original - the appellant chose to take recourse to an appellate remedy against the order-in-original, albeit, after the prescribed period of limitation had expired - the decision in the case of M/s. Days Inn Deccan Plaza Versus Commissioner of Service Tax (Appeals) -I, Additional Commissioner of Service Tax 2017 (4) TMI 859 - MADRAS HIGH COURT contested, where it was held that It is settled law that sta....... + More


  • 2017 (9) TMI 364 - SUPREME COURT

    Commissioner of Central Excise And Service Tax, Cochin Versus M/s. Aspinwall And Co. Ltd

    Condonation of delay - Turn Key Contract - classification of services - the decision in the case of M/s Aspinwall & Company Limited Versus C.C.E., Cochin 2017 (5) TMI 149 - CESTAT BANGALORE contested - Held that - delay condoned........ + More


  • 2017 (9) TMI 288 - SUPREME COURT

    Sanket Communications Pvt. Ltd. Versus Union of India

    Review of order - issuance of pre show cause notice - decision in the case of Commissioner of Central Excise, Customs & S.T. Versus Sanket Communications Pvt. Ltd. 2017 (9) TMI 236 - ORISSA HIGH COURT contested - Held that - The entire litigation arises out of the SCN under the Central Excise Act proposing to demand the payment of certain amount of Service Tax. In the circumstances, it is open to the petitioner to participate in the inquiry p....... + More


  • 2017 (9) TMI 154 - SUPREME COURT

    Commissioner Versus Godavari Sugar Mills Ltd.

    Utilisation of CENVAT Credit - GTA Service - the decision in the case of Commissioner of Central Excise & Customs Versus M/s Godavari Sugar Mills Ltd. 2015 (10) TMI 2465 - KARNATAKA HIGH COURT contested - Held that - the SLP is dismissed for non-prosecution........ + More


  • 2017 (9) TMI 95 - SUPREME COURT

    Jindal Steel & Power Limited Versus Union of India

    Cenvat Credit - Tribunal held that the respondent shall be deemed to be an output service provider under Rule 2(p) of the Cenvat Credit Rules, 2004 and was therefore entitled to Cenvat credit for the Service Tax paid by it prior to the period 5-3-2004 - the decision in the case of Union of India Versus Jindal Steel and Power Ltd. 2015 (2) TMI 1112 - CHHATTISGARH HIGH COURT contested, where it was held that The Rules having come into force on 10-9....... + More


  • 2017 (9) TMI 26 - SUPREME COURT

    Commissioner Versus Fulchand Tikamchand

    Condonation of delay - the decision in the case of Fulchand Tikamchand Versus Commissioner of Central Excise & Customs, Nagpur 2016 (2) TMI 772 - CESTAT MUMBAI contested - Held that - The appeal(s) is dismissed on the ground of delay........ + More


  • 2017 (8) TMI 1278 - SUPREME COURT

    Commissioner Versus Scott Wilson Kirkpatrick (I) Pvt. Ltd.

    Gross receipts Demand the decision in the case of SCOTT WILSON KIRKPATRICK (I) PVT. LTD. Versus COMMR. OF ST, BANGALORE 2006 (10) TMI 4 - CESTAT, BANGALORE contested, where it was held that Gross receipts cannot be subject to service tax as part of the amount is on account of reimbursable expenses - condonation of delay - Held that - Delay in filing the appeal is condoned as the appellant had been pursuing the appeal before the High Court under t....... + More


  • 2017 (8) TMI 1277 - SUPREME COURT

    Malwa Engineering Works Versus Commissioner

    Refund of service tax paid - subsequent exemption - recovery of tax so paid from the Municipal corporation / service recipient - As per the condition in the contract (E-tender), the amount to be offered was to include all taxes and levies - the decision in the case of Malwa Engineering Works Versus The Union of India And Others 2016 (10) TMI 801 - PUNJAB & HARYANA HIGH COURT contested, where it was held that Once the amount offered by the pet....... + More


  • 2017 (8) TMI 702 - SUPREME COURT

    Commissioner Versus CMS (India) Operations and Maintenance Company Pvt. Ltd.

    Maintainability of appeal before High Court - Classification of taxable service - Section 65A(2)(b) of Finance Act, 1994 - the decision in the case of The Commissioner of Central Excise Versus Customs, Excise and Service Tax Appellate Tribunal, M/s. CMS (India) Operations & Maintenance Company P. Ltd 2016 (6) TMI 876 - MADRAS HIGH COURT contested, where it was held that While adverting to the contentious issues raised and answered and testing....... + More


  • 2017 (8) TMI 603 - SUPREME COURT OF INDIA

    M/s. Shoeline Versus Commissioner of Service Tax & Ors.

    Belated appeal - Import of services before 1.4.2006 - Business Auxiliary Service - commission paid to overseas agents - service tax was paid but no interest and penalty - maintainability of appeal - alternative remedy of appeal - Held that - The Joint Commissioner had passed the orders on February 27, 2008. No statutory appeal was preferred by the appellant challenging that order. The writ petition was filed only in March, 2012. During this perio....... + More


  • 2017 (7) TMI 494 - SUPREME COURT

    Commissioner of Central Excise And Service Tax, Raipur Versus Singh Transporters

    Transportation of coal - taxability - Whether the goods i.e. coal transported by the respondent Singh Transporters from the pit-heads to the railway sidings would fall within taxable service as defined under Section 65(105) (zzzy) of the Service Tax Act of 1994 or as defined under Section 65(105)(zzp) of the Act? - definition of the term mines under Section 2(j) of the Mines Act, 1952 - Held that - a mine is not to be understood necessarily in re....... + More


  • 2017 (7) TMI 224 - SUPREME COURT OF INDIA

    Union of India And Ors. Versus M/s. Margadarshi Chit Funds (P) Ltd. Etc

    Nature of activity of chit fund business - cash management / fund management - whether classifiable under the category of banking and other financial services - admittedly upto June 14, 2007, chit fund business was not exigible to service tax. Likewise, from July 01, 2012 to June 14, 2015, no service tax was payable. Present dispute concerns the intervening period from June 15, 2007 to June 30, 2012 - It has been brought specifically within the d....... + More


  • 2017 (6) TMI 166 - SUPREME COURT

    Satya Nand Jha Versus Union of India and Others

    Maintainability of petition - pre-deposit - amended provisions of with effect from 6th August, 2014 by section 105 of the Finance ( No.2) Act, 2014 - vires of substituted section. - SC dismissed the SLP against the decision in the case of Sri Satya Nand Jha, R/o Staff Quarters, Kendriya Vidyalay, Versus Union of India, through the Secretary, Ministry of Finance, New Delhi, Customs Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench Kol....... + More


  • 2017 (5) TMI 1259 - SUPREME COURT

    Future Link India Versus Commissioner of Central Excise, Delhi

    Suppression of facts - Penalty u/s 78 of the FA, 1994 - failure to discharge liability of tax - intention to evade duty present or not - extended period of limitation - the decision in the case of Future Link India Versus The Commissioner Of Central Excise, Delhi- III 2016 (12) TMI 1279 - DELHI HIGH COURT contested, where it was held that the assessee/appellant has the option to deposit the balance service tax together with accumulated interest a....... + More


  • 2017 (5) TMI 661 - SUPREME COURT

    M/s Competent Automobiles Co. Ltd. Versus Commissioner of Service Tax

    Business Auxiliary Services - receipt of commission - the decision in the case of Competent Automobiles Co. Ltd. Versus Commissioner of Service Tax 2017 (3) TMI 376 - DELHI HIGH COURT contested - SLP dismissed........ + More


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