Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals Short Notes News Articles Highlights
        Home        
 
Case Laws
Home Case Index All Cases Service Tax SC Service Tax - SC This
Law
Court
Citation -
Landmark
Order by
 

 

Service Tax - Supreme Court - Case Laws

Showing 241 to 260 of 323 Records

  • 2010 (3) TMI 913

    Demand of service tax - information technology service - Supreme Court after condoning the delay dismissed the appeal where Tribunal held that activities of spot billing and account management will not fall under the sub-clauses (i) or (vii) or (iii) or (vi) of the definition of Business Auxiliary Service........ + More


  • 2010 (3) TMI 906

    Demand of service tax - Commercial Training or Coaching Service and Scientific or Technical Consultancy service - Supreme Court dismissed appeal where Tribunal held that since research activities of appellant are related to social science, they can be called as a science or technology institution therefore would not come in the ambit of Scientific or Technical Consultancy ........ + More


  • 2010 (2) TMI 1139

    The assessee are providing the following enterprise resource planning (ERP related services) (a) ERP planning and advice. (b) Actual ERP implementation service involving implementation and adaptation of ERP software. - As regards ERP planning and advice, the assessees are discharging Service Tax liability under the management consultancy services - the decision in the case of IBM INDIA PVT. LTD. Versus COMMISSIONER OF SERVICE TAX, BANGALORE 2009 ....... + More


  • 2010 (2) TMI 968

    Refund of erroneous payment Supreme Court after condoning the delay dismissed the appeal where Tribunal held that appellant deposited tax to the Government without remitting to the foreign company not to be refunded........ + More


  • 2010 (1) TMI 90

    Tour Operator Services Contract carriage in this case Supreme Court held that impugned judgment is set aside and the matter is remitted to the High Court for tie novo consideration in accordance with law. Civil appeal is allowed accordingly........ + More


  • 2009 (12) TMI 917

    Airport Service - user fee - The facts and circumstances of the case and the evidence clearly prove beyond doubt that the users fee collected is only for enhancing the revenue of the Airport and not for any service rendered to outgoing international passengers - the decision in the case of COMMISSIONER, CENTRAL EXCISE Versus COCHIN INTERNATIONAL AIRPORT LTD. 2009 (7) TMI 120 - KERALA HIGH COURT contested, where it was held that no service tax is ....... + More


  • 2009 (12) TMI 851

    Demand of service tax - Clearing and forwarding Agent - Supreme Court dismissed Revenue where High Court held that service tax is not payable of mere forwarding activity (i.e. handling and distribution of the products)........ + More


  • 2009 (12) TMI 850

    Demand of service tax - Import of service tax - Supreme Court dismissed appeal where High Court 2008 (12) TMI 41 - BOMBAY HIGH COURT held that Provisions of Rule 2(1)(d)(iv) can not create any tax liability which is not authorized by law. Before insertion of section 66A with effect from 18-4-2006, there was no authority to levy service tax on Import of service. Explanation below section 65(105) did not give any authority to levy service tax on im....... + More


  • 2009 (12) TMI 691

    Demand of service tax - Consulting Engineer - Supreme Court dismissed appeal where CESTAT held that service provided by the foreign companies who has no office in India demand of tax will not be liable to service tax prior to 1.1.2005........ + More


  • 2009 (12) TMI 2

    Service Tax on Import of Service - Appeal of the department dismissed by the Apex Court against the decision of Bombay High Court (2009 -TMI - 32013 - HIGH COURT OF BOMBAY) - In this High Court held that - Provisions of Rule 2(1)(d)(iv) can not create any tax liability which is not authorized by law. Before insertion of section 66A with effect from 18-4-2006, there was no authority to levy service tax on Import of service. Explanation below secti....... + More


  • 2009 (11) TMI 963

    ... ...
    ... ... ..... s of this case, special leave petition is dismissed. Question of law kept open.


  • 2009 (11) TMI 897

    Service Tax on SIM Cards - the decision in the case of Commissioner of Central Excise & Customs, Cochin Versus Idea Mobile Communication Ltd. 2008 (9) TMI 292 - KERALA HIGH COURT referred where it was held that the value of SIM card supplied by the respondent forms part of taxable service on which service tax is payable by the respondent - Held that - stay not granted........ + More


  • 2009 (10) TMI 926

    ... ...
    ... ... ..... ited. S.L.P. (C) ……..CC No. 4025 of 2009 List along with Civil Appeal No. 4464 of 2008.


  • 2009 (9) TMI 1028

    ... ...
    ... ... ever, we request the High Court that the suit in question should be decided within three months from the date a copy of this order is produced before the Trial Court. 7. With the abovesaid observations, the special leave petition stands disposed of.


  • 2009 (9) TMI 979

    ... ...
    ... ... ..... condoned. The Civil Appeals are dismissed.


  • 2009 (9) TMI 926

    Annual Maintenance Contract valuation value of materials i.e. spare parts are also supplied in the course of the service of AMC - the decision in the case of WIPRO GE MEDICAL SYSTEMS (P.) LTD. Versus COMMISSIONER OF SERVICE TAX, BANGALORE 2008 (8) TMI 207 - CESTAT, BANGALORE , where it was held that since sales tax is paid on value of goods (spare parts) supplied, service tax is not leviable on them - Held that - the decision in the above case up....... + More


  • 2009 (8) TMI 1133

    Technical Inspection - whether Software Development and Software Services undertaken by the respondent comes under the caption Technical Inspection ?....... + More


  • 2009 (8) TMI 95

    Review petition against order dated 23-1-2008 (2009 TMI - 35042 - SUPREME COURT OF INDIA) dismissing the appeal of revenue (against order of tribunal 2008 -TMI - 30059 - CESTAT-LB) rejected - taxable service provided by a non-resident or from outside India, having been specified as taxable service only w.e.f. 1.1.2005, under Not. 36/04, recipient of such service could not be held liable for paying service tax prior to 1.1.05, notwithstanding the ....... + More


  • 2009 (7) TMI 1321

    ... ...
    ... ... ..... am, JJ. ORDER Appeal dismissed.


  • 2009 (7) TMI 1222

    Demand on the amount collected by the appellants from their clients as consideration for construction and transfer of residential houses - scope of construction of complex - the decision in the case of MACRO MARVEL PROJECTS LTD. Versus COMMR. OF SERVICE TAX, CHENNAI 2008 (9) TMI 80 - CESTAT, CHENNAI contested, where it was held that construction of individual residential units are not subject to levy of service tax - Held that - the decision in t....... + More


 
 
 
Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.