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Service Tax - Supreme Court - Case Laws

Showing 61 to 80 of 275 Records

  • 2016 (11) TMI 1487

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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


  • 2016 (7) TMI 1350

    Service Tax Cargo handling service - the decision in the case of SB CONSTRUCTION COMPANY Versus UNION OF INDIA 2006 (8) TMI 28 - RAJASTHAN HIGH COURT contested, where it was held that Services provided by petitioner such as transporting coal from wagons to thermal power station by conveyor belt and without use of any transportation does not fall under the ambit of cargo handling services - Held that - the decision in the above case upheld - appea....... + More


  • 2016 (7) TMI 783

    Condonation of delay - HC 2014 (7) TMI 828 - MADRAS HIGH COURT confirmed the decision of Tribunal and declined to condone delay holding gross negligence on part of assessee - Apex Court dismissed the assessee appeal on the ground of delay as well as on merits........ + More


  • 2016 (6) TMI 1236

    Classification of services - providing services relating to transportation of light Commercial Motor Vehicles & Multi Utility Vehicle, manufactured by M/s Force Motors Ltd. by way of getting them driven by skilled drivers - Support Service for Business or Commerce (BSS) and / or Business Auxiliary Service (BAS) - the decision in the case of Capital Transport Convoy Contractor Versus Commissioner of Central Excise And Service Tax, Indore conte....... + More


  • 2016 (6) TMI 719

    Rejection of declaration under VCES, 2013 - whether an appeal under Section 86 of the Finance Act, 1994 against the order of rejection of declaration under VCES, 2013 filed by the assessee is maintainable. - The appeal was disposed on the basis of incorrect facts, the Review Petition is only to be allowed - Apex Court recalled its order 2015 (4) TMI 119 - SUPREME COURT for re-hearing and fresh decision........ + More


  • 2016 (5) TMI 1323

    Supply of tangible goods (STGU) - transfer of possession and effective control of the tankers - import of services - Levy of service tax on reverse charge basis - Section 65(105)(zzzzj) of the Finance Act, 1994 - extended period of limitation - appeal was filed after a delay of 385 days - vacation of stay sought for - the decision in the case of PETRONET LNG LTD Versus COMMISSIONER OF SERVICE TAX 2013 (11) TMI 1011 - CESTAT NEW DELHI appealed aga....... + More


  • 2016 (5) TMI 751

    Refund - Transfer of burden to discharge of service tax liability to another person - bondafide belief - Sale of space or time for advertisement service to several advertising agencies - High Court held that in terms of the statutory provisions it is the appellant which is to discharge the liability towards the Revenue on account of service tax. Undoubtedly, the service tax burden can be transferred by contractual arrangement to the other party. ....... + More


  • 2016 (5) TMI 190

    Waiver of penalty u/s 80 - service tax - Whether Section 80 of the Finance Act, 1994 envisages only a complete waiver of penalty once reasonable cause of failure is established by the assessee or whether the provision can also be applied to a level below the minimum penalties specified under Section 76 and 78 of the Finance Act, 1994. - Held that - by following the judgment of this court in the case of Union of India and Others v. Dharamendra Tex....... + More


  • 2016 (4) TMI 1241

    Insurance as well as reinsurance broker international insurance - service providers situated abroad - import of services and / or export of services - reinsurance brokerage was not included in the taxable value of insurance auxiliary service rendered to insurers/reinsurers for the disputed period - reverse charge - effective date of levy - the decision in the case of Suprasesh General Insurance Services & Brokers Pvt. Ltd. Versus The Commissi....... + More


  • 2016 (4) TMI 987

    Cargo Handling Service - Contract entered for the purpose of packing, loading and unloading etc. of the goods, for which labour was supplied by the respondent to M/s Birla Corporation Ltd. - Department contended that it was not appropriate for the High Court to deal with the said writ petition, bypassing the adjudicatory machinery provided under the Act, more so when the statutory appeals against the adjudication orders are also provided - Held t....... + More


  • 2016 (4) TMI 801

    Whether increase in rates of service tax in respect of bank guarantee and insurance premium is directly relatable to terms of the contract and performance under the Contract is certainly a possible view. - Appellant submitted that only those claims which were constructional inputs alone would be eligible to be covered under Clause 70 of COPA. Also the service tax on bank guarantee could have been avoided by the claimant, if the bank guarantee was....... + More


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