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Service Tax - Supreme Court - Case Laws

Showing 41 to 60 of 275 Records

  • 2017 (5) TMI 1259

    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

    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

    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

    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

    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

    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

    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

    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

    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


  • 2017 (3) TMI 934

    Classification of services - whether the service rendered by the appellant amounts to cargo handling service within the meaning of Section 2(23) of the Finance Act, 1994 or the packaging activity ? - Held that - A careful reading of Section 65(23) of the Act, which defines Cargo Handling Service would go to show that though the word packing is included therein, the same is referable to the word Cargo whereas in Section 65(76b) Packing Activity is....... + More


  • 2017 (2) TMI 1177

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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 ventu....... + More


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