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Service Tax - Supreme Court - Case Laws

Showing 61 to 80 of 263 Records

  • 2016 (7) TMI 1378 - SUPREME COURT

    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 - SUPREME COURT

    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 - SUPREME COURT OF INDIA

    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 - SUPREME COURT

    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 - SUPREME COURT OF INDIA

    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 - SUPREME COURT

    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 - SUPREME COURT OF INDIA

    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 - SUPREME COURT

    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 - SUPREME COURT

    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 - SUPREME COURT

    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 - SUPREME COURT

    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


  • 2016 (3) TMI 354 - SUPREME COURT

    Business auxiliary service - services provided by the Banks for collection of telephone bills, collection of insurance premium on behalf of the client companies - Held that - Clause (12) of Section 65 covers all charging services rendered by the Banks. - when cash management services stood excluded from the purview of service tax at the hands of the Bank until 31.05.2007, the authorities cannot levy service tax on an activity which is essentially....... + More


  • 2016 (3) TMI 268 - SUPREME COURT

    Demand of service tax on GTA service - Revenue appeal against the decision of tribunal in 2004 (11) TMI 577 - CESTAT CHENNAI dismissed on the ground of low tax effect - even otherwise the present matters are covered by the order dated 15th July, 2015 passed by this Court 2016 (3) TMI 267 - SUPREME COURT - these civil appeals are dismissed........ + More


  • 2016 (3) TMI 267 - SUPREME COURT

    GTA service - In these cases, CESTAT, in the impugned judgment and final order, has relied upon its earlier judgment in the case of L.H. Sugar Factories Ltd. v. CCE 2004 (1) TMI 111 - CESTAT, NEW DELHI and the appeal thereagainst, preferred by the Department has also since been dismissed 2005 (7) TMI 106 - SUPREME COURT OF INDIA . - In view of the above, the appeal filed by the revenue is dismissed and the appeals filed by the assessee are allowe....... + More


  • 2016 (2) TMI 975 - SUPREME COURT

    Providing Terminals - Stock brokers - the decision in the case of Madras Stock Exchange Financial Services Ltd. Versus Commissioner of Central Excise 2009 (6) TMI 61 - CESTAT, CHENNAI contested - Held that - Since the tax effect is low, we are not inclined to entertain this appeal or interfere with the impugned order - appeal dismissed. ....... + More


  • 2016 (2) TMI 845 - SUPREME COURT

    Cargo Handling Service - Revenue contended that appellant liable for service tax under Cargo Handling Service on the activity of unitisation, straping and packing of goods - Contrary decision by the tribunal on the same issue - Revenue appeal in the case of 2007 (8) TMI 57 - CESTAT, KOLKATA - Held that - CESTAT directed to onstitute a Larger Bench for deciding the issue involved. Since the matters have now become old, we would appreciate if the L....... + More


  • 2016 (1) TMI 1320 - SUPREME COURT

    Condonation of delay - delay of 686 and 387 days in filing the appeals - the decision in the case of M/s VOLKSWAGEN INDIA PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE 2013 (11) TMI 298 - CESTAT MUMBAI contested - Held that - application for condonation of delay is dismissed - appeal dismissed........ + More


  • 2016 (1) TMI 1311 - SUPREME COURT

    Commercial or industrial construction service - abatement of 67 under notification 15/2004 ST/notification No. 1/2006-ST - the decision in the case of Cherry Hill Interiors Ltd. Versus C.S. T-Delhi 2015 (9) TMI 161 - CESTAT NEW DELHI contested, where it was held that benefit of the said notification (no. 12/2003-ST) can be extended only if the appellant satisfies the conditions subject to which the benefit thereunder can be granted - Held that - ....... + More


  • 2016 (1) TMI 1177 - SUPREME COURT

    Service tax liability Dredging Service - the decision in the case of M/s RELIANCE MICHIGAN (JV) Versus COMMISSIONER OF CENTRAL EXCISE, THANE II 2013 (7) TMI 236 CESTAT MUMBAI contested - Held that - Having heard learned counsel for the parties, we are not inclined to interfere with the orders impugned in the civil appeals - The civil appeals are, accordingly, dismissed. ....... + More


  • 2016 (1) TMI 771 - SUPREME COURT

    Development of land activity - Construction of complex - Tribunal has decided the issue in favor of assessee in 2014 (7) TMI 1017 - CESTAT NEW DELHI - Apex Court found no ground to interfere with the judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal. - Revenue s appeal dismissed........ + More


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