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Service Tax - Supreme Court - Case Laws

Showing 21 to 40 of 263 Records

  • 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


  • 2017 (5) TMI 237 - SUPREME COURT

    Amway India Enterprises Pvt. Ltd. Versus Commissioner of Service Tax New Delhi

    Franchisee service - Invocation of extended period of limitation - whether the appellant gave to the distributors representational right to sell its products i.e. products identified with it - the decision in the case of Amway India Enterprises Pvt. Ltd. Versus Commissioner 2017 (4) TMI 510 - SUPREME COURT contested - Held that - there is no merit in the review petitions and the same are accordingly dismissed........ + More


  • 2017 (4) TMI 584 - SUPREME COURT

    Commissioner Versus Sobha Developers Ltd.

    Commercial or industrial construction service - Works Contract - Levy of service tax prior to 1.6.2007 - the decision in the case of Sobha Developers Ltd. Versus Commissioner of Central Excise and Service Tax, Bangalore 2009 (9) TMI 342 - CESTAT, BANGALORE contested - Held that - The present appeals, therefore, will be squarely covered by the decision of this Court in Larsen and Toubro Limited 2015 (8) TMI 749 - SUPREME COURT - appeal dismissed -....... + More


  • 2017 (4) TMI 510 - SUPREME COURT

    Amway India Enterprises Pvt. Ltd. Versus Commissioner

    Franchisee service - Invocation of extended period of limitation - whether the appellant gave to the distributors representational right to sell its products i.e. products identified with it - Supreme Court dismissed the appeal against the decision of tribunal 2015 (5) TMI 705 - CESTAT NEW DELHI ....... + More


  • 2017 (4) TMI 509 - SUPREME COURT

    Commissioner Versus Jet Airways (I) Ltd.

    Demand of service tax - Transportation of goods by air - whether the service tax payable on excess baggage charges paid by the passengers at the time of boarding the aircraft - Extended period of limitation - Supreme Court dismissed the revenue appeal against the decision of tribunal 2015 (11) TMI 54 - CESTAT MUMBAI (LB) ....... + More


  • 2017 (4) TMI 508 - SUPREME COURT

    Premier Motor Garage Versus Commissioner

    Condonation of delay - Whether there was sufficient cause for condonation of delay in filing the appeal - Demand of Service tax alongwith interest and penalty - Supreme Court dismissed the appeal against the decision of High Court 2016 (5) TMI 567 - PUNJAB AND HARYANA HIGH COURT ....... + More


  • 2017 (4) TMI 161 - SUPREME COURT

    COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, HYDERABAD Versus M/s HYUNDAI MOTOR INDIA ENGINEERING PVT LTD

    Cenvat Credit - scope of input services - the case of M/s Infosys Ltd. Versus Commissioner of Service Tax, - BANGALORE, 2014 (3) TMI 695 - CESTAT BANGALORE , brought into record, as the same was not part of record - cost of ₹ 10,000/- is imposed to be deposited........ + More


  • 2017 (3) TMI 1418 - SUPREME COURT OF INDIA

    COMMISSIONER OF SERVICE TAX, DELHI-IV Versus M/s NORTEL NETWORKS INDIA PVT. LTD.

    Condonation of delay - delay with explanation which is certainly less satisfying than required by law - Held that - for that reason the claim of the State shall not be defeated as the claim is huge (about Rupees Sixty Six Crores approximately) and it would be against the larger public interest to reject the examination of the correctness of the judgment under appeal - we deem it appropriate to condone the delay subject to the condition that the a....... + More


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