2017 (2) TMI 1177 - SUPREME COURT
Commissioner Versus Corrtech International Pvt. Ltd.
Valuation - Benefits of N/N. 15/2004-S.T., dated 10-9-2004 - denial of benefits on the ground that the appellants have not included the value of the pipes and other materials provided by the service recipient - Apex Court admitted the appeal against the decision of the tribunal (2015 (9) TMI 1533 - CESTAT AHMEDABAD) after condoning the delay ....... + More
2017 (1) TMI 1461 - SUPREME COURT
Commissioner Versus Japan Airlines International Co. Ltd.
Maintainability of appeal - the decision in the case of Japan Airlines International Co. Ltd. Versus C.S.T. New Delhi 2016 (7) TMI 1077 - CESTAT NEW DELHI contested - Held that - Learned counsel for the respondent points out that the order impugned in the appeal has since been recalled by the Customs, Excise & Service Tax Appellate Tribunal by its order dated 13-1-2017 and the appeal has been directed to be listed for fresh hearing - we do no....... + More
2017 (1) TMI 1110 - SUPREME COURT
Safety Retreading Company (P) Ltd. Versus Commissioner of Central Excise, Salem, M/s Tyresoles India Private Lmited Versus The Commissioner of Central Excise, Goa And M/s Laxmi Tyres Versus Commissioner of Central Excise, Pune
Valuation - works contract - whether in a contract for retreading of tyres, service tax is leviable on the total amount charged for retreading including the value of the materials/goods that have been used and sold in the execution of the contract? - Held that - Section 67 of the aforesaid Act deals with valuation of taxable services and specifically mentions that the same does not include the cost of parts or other material, if any, sold to the ....... + More
2017 (1) TMI 762 - SUPREME COURT
Commissioner Versus S.N. Uppar & Co.
Supply of labor - cargo handling service - the decision in the case of 2008 (3) TMI 93 - CESTAT, BANGALORE contested - Held that - the issue raised in this appeal stands settled by the judgment of this Court in the case of Deputy Commissioner, Central Excise and Ors. v. Sushil & Company 2016 (4) TMI 987 - SUPREME COURT - appeal dismissed........ + More
2017 (1) TMI 760 - SUPREME COURT
Commissioner Versus Vidarbha Iron & Steel Co. Ltd.
Whether the amounts received by the appellant towards salary and other government dues are liable to service tax or otherwise under the category of manpower recruitment and supply agency service? - the decision in the case of Vidarbha Iron & Steel Co. Ltd. Versus Commissioner of Central Excise, Nagpur 2015 (8) TMI 593 - CESTAT MUMBAI contested - Held that - We do not see any merit in these appeals, which are hereby dismissed - decided against....... + More
2017 (1) TMI 717 - SUPREME COURT
Commissioner Versus Thriveni Earthmovers Pvt. Ltd.
Condonation of delay - Whether movement of limestone and rejects in the mining area involve Cargo Handling Service? - the decision in the case of M/s. Thriveni Earthmovers Pvt. Ltd. Versus Commissioner of Central Excise, Salem 2009 (4) TMI 9 - CESTAT CHENNAI contested - Held that - one year time is taken by the appellant to file this appeal for which there is no satisfactory explanation is given - delay not condoned - appeal dismissed on ground o....... + More
2017 (1) TMI 502 - SUPREME COURT
TT Limited Versus Principal Commissioner of Service Tax, Delhi
Correctness of Tribunal s order - Refund claim - the decision in the case of Principal Commissioner Of Service Tax, Delhi-I Versus T.T. Limited 2016 (9) TMI 492 - DELHI HIGH COURT , contested - Held that - We do not find any merit in this petition - The special leave petition is dismissed. ....... + More
2016 (12) TMI 809 - SUPREME COURT
N. Bala Baskar Versus Union of India
Validity of circular of the Central Board dated 10.2.2012 - decision in the case of N. Bala Baskar Versus Union of India and Others 2016 (4) TMI 1036 - MADRAS HIGH COURT contested - Held that - We are not inclined to interfere with the order passed by the High Court - The special leave petition is dismissed. However, the petitioner may apply for refund, if permissible in law........ + More
2016 (12) TMI 487 - SUPREME COURT
NKG Infrastructure Ltd. Versus Commissioner of Customs, Central Excise And Service Tax
Suppression of facts - extended period of limitation - Claim of exemption - Section 65 (97a) and 65 (105) (zzza) - the decision in the case of NKG Infrastructure Limited Versus Commissioner of Customs, Central Excise And Service Tax 2016 (11) TMI 492 - ALLAHABAD HIGH COURT contested - Held that - Special Leave Petition is dismissed - Interlocutory Applications, if any, shall stand disposed of........ + More
2016 (12) TMI 103 - SUPREME COURT
M/s Gujarat State Fertilizers & Chemicals Ltd. & Another Versus Commissioner of Central Excise
Nature of activity - Sharing of expenditure under joint venture agreement - Storage and Warehousing Services - levy of tax on incineration charges - whether the arrangement between GSFC and GACL amounts to providing any services by GSFC to GACL and 50 incineration expenses incurred would constitute charges for providing such services? - Held that - handling portion and maintenance including incineration facilities is in the nature of joint ventur....... + More
2016 (11) TMI 1487 - SUPREME COURT
Commissioner Versus Ultra Tech Cement Ltd.
Condonation of delay - CENVAT Credit - whether circular is binding upon the revenue - service tax on GTA service availed by the appellant for outward transportation of the goods from the factory to the customer - the decision in the case of The Commissioner of Central Excise Service Tax Bengaluru-IV, Versus Ultra Tech Cement Ltd. 2016 (7) TMI 1080 - KARNATAKA HIGH COURT , where it was held that no substantial questions of law would arise since th....... + More
2016 (11) TMI 831 - SUPREME COURT
Commissioner Versus Krohne Marshall Pvt. Ltd.
Condonation of delay - Demand of service tax - Manpower Recruitment Service or Supply Agency Service - deputation of employees to other company - the decision in the case of Spirax Marshall P. Ltd., Forbes Marshall P. Ltd. & J.N. Marshall P. Ltd. Versus Commissioner of Central Excise, Pune I 2015 (11) TMI 978 - CESTAT MUMBAI contested - Held that - Delay condoned - appeal dismissed. ....... + More
2016 (11) TMI 164 - SUPREME COURT OF INDIA
M/s. DEWSOFT OVERSEAS PVT. LTD. Versus COMMISSIONER OF SERVICE TAX, DELHI
Liability of Service tax and exclusion - Provider of commercial training or coaching service taxable under section 65 (105) (zzc) - appeal against the decision in the case of Dewsoft Overseas Pvt Ltd Versus Commissioner of Service Tax, New Delhi 2016 (3) TMI 524 - CESTAT NEW DELHI - Held that - Subject to the appellant depositing with the Assessing Authority, the principal amount of tax determined against it together with interest awarded on the ....... + More
2016 (10) TMI 462 - SUPREME COURT
State of Rajasthan Versus Union of India And Others
Levy of service tax - security services - sovereign functions - providing/deploying additional police force at various Banks/Institutions/Organisations or at various events - work of character verification and providing security as per the provisions of Sections 11 and 46 of the Rajasthan Police Act, 2007 for the purpose of maintaining law and order situation - Held that - Against the order passed by the Assessing Officer, the plaintiff had even ....... + More
2016 (10) TMI 392 - SUPREME COURT
Commissioner of Service Tax, New Delhi Versus Wig Brother Constructions Pvt. Ltd.
Failure on the part of appellants to take fresh steps in the respect of the sole respondent despite opportunities given - matters processed for listing before the Hon ble Judge in Chambers for further directions - Four weeks time as last chance is given to appellant to comply with the terms of the order dated 18.07.2016 of the Court in respect of the respondents - the appellant to file the deficit court fee within four weeks as last chance........ + More
2016 (10) TMI 125 - SUPREME COURT
CMC Ltd. Versus Commissioner
Demand - Franchise services - CESTAT held that it is seen that the agreements between the appellant and their franchisees satisfy all the four requisites of the definition of Franchise as provided under Section 65(47) of the Act, so, the appellant is liable to pay service tax on the said services reported in 2011 (4) TMI 242 - CESTAT, Bangalore - Hon ble Apex Court dismissed the appeal as the tax effect is negligible, leaving the question of law ....... + More
2016 (9) TMI 1112 - SUPREME COURT OF INDIA
Union of India And Ors. Versus Mega Cabs Pvt. Ltd.
Power to Audit under Service Tax - Scope of Rule 5A(2) of service tax Rules, 1994 r.w.s. 94(1) and 94(2)(k) - Power to demand documents - Apex Court stayed the decision of the High Court 2016 (6) TMI 163 - DELHI HIGH COURT wherein the hon ble high court had declared the amendment to the Rule 5A and Circular No. 181/7/2014-ST dated 10th December 2014 as ultra virus and struck down these provisions........ + More
2016 (9) TMI 788 - SUPREME COURT
Bengal Investments Ltd. Versus Assistant Commissioner
Whether the writ petitioner, can challenge the order dated 31st December, 2012 passed by the Additional Commissioner in the writ jurisdiction on the ground of patent illegality and want of jurisdiction after expiry of the period of limitation prescribed in Section 85(3A) of the Finance Act, 1994 - High Court held that the provision stipulating the period of limitation under Section 85(3A) has to be strictly construed as any other interpretation w....... + More
2016 (7) TMI 1397 - SUPREME COURT
Commissioner Versus ICICI Bank Ltd.
Condonation of delay - decision in the case of Commissioner of Service Tax, Mumbai-I Versus ICICI Bank Ltd. And Vica-Versa 2015 (9) TMI 1036 - CESTAT MUMBAI contested - Held that - Delay condoned - Issue notice........ + More
2016 (7) TMI 1378 - SUPREME COURT
Commissioner Versus Cricket Club of India Ltd.
Refund claim - Unjust enrichment - cum-tax computation - deposit of tax which was not leviable - Service tax was paid as Clubs or associations service on amounts collected as entrance fee for admission of new members - the decision in the case of The Cricket Club of India Ltd. Versus Commissioner of Service Tax, Mumbai 2015 (9) TMI 1389 - CESTAT MUMBAI contested, where it was held that tax burden has not been transferred to the members from whom ....... + More