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Service Tax - Supreme Court - Case Laws

Showing 81 to 100 of 275 Records

  • 2016 (3) TMI 354

    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

    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

    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

    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

    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

    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

    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

    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

    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


  • 2016 (1) TMI 736

    Classification of service - Broker v/s Commission agent - activities of the respondent assessee as ship brokers - Tribunal in 2012 (12) TMI 477 - CESTAT NEW DELHI set aside the demand by observing that, From the nature of their activity it is clear that brokers are purely intermediaries who do not act on behalf of either ship owner or the charterer and, therefore, they cannot be said to be commission agents & not covered by the definition of ....... + More


  • 2016 (1) TMI 735

    Restoration of appeal - Non compliance of pre deposit order - HC in 2014 (7) TMI 668 - MADRAS HIGH COURT has observed that, Tribunal has, in our considered opinion, rightly dismissed the appeal for non-compliance of the provisions of Section 35-F of the Central Excise Act. - No substantial question of law arises - Apex Court dismissed the appeal of the assessee........ + More


  • 2016 (1) TMI 701

    GTO service - Tribunal 2006 (12) TMI 504 - CESTAT CHENNAI allowed the appeal of the assessee - Not only the tax effect is minimal, even otherwise the case is squarely covered against the Department by the judgment of this Court in Laghu Udyog Bharthi v. Union of India 1999 (7) TMI 1 - SUPREME COURT OF INDIA . The appeal is, accordingly, dismissed. ....... + More


  • 2016 (1) TMI 700

    Condonation of delay in filing of appeal before the Commissioner (Appeals) - HC in 2015 (1) TMI 859 - ORISSA HIGH COURT refused to condone the delay - Apex Court dismissed the appeal of the assessee........ + More


  • 2015 (11) TMI 847

    Valuation of service - whether the rent paid for hiring the space on buses for displaying the advertisements is to be excluded from the gross amount charged by the advertising agency from the service recipient for determining the taxable value in the light of Board s Circular dated 31st October, 1996 - Held that - as the payment of service tax on the aforesaid service rendered by the assessee to various State/Central Government Departments is con....... + More


  • 2015 (11) TMI 162

    Sponsorship of the IPL matches - whether the service falls within the exclusionary clause of Section 65 (105) (zzzn) of the Finance Act, 1994 - Supreme Court after hearing the parties dismissed the appeal as being devoid of merit. The appeal was filed by Revenue against the decision of Tribunal 2013 (4) TMI 428 - CESTAT NEW DELHI ; wherein Tribunal held that Sponsorship is not in relation to sports events, but is sponsorship of BCCI / IPL. No jus....... + More


  • 2015 (11) TMI 161

    Demand of service tax - Mandap Keeper service - Supreme Court dismissed the appeal filed by Revenue since the tax effect in the present appeal is a meagre one. The appeal was filed against the decision of Trbinal 2005 (5) TMI 2 - CESTAT, BANGALORE ; wherein Tribunal held that analysis and the rules and by-laws in the Memorandum and Articles of Association of the instant case, are same as in the case of Saturday Club Ltd. The Hon ble High Court di....... + More


  • 2015 (11) TMI 99

    Condonation of delay - Inordinate delay of 2841 days - Supreme Court held that appeal, being devoid of any merit, deserves to be dismissed. Therefore, Appeal dismissed on bar of limitation as well as merit........ + More


  • 2015 (11) TMI 98

    Imposition of penalty - Scope of Cargo handling services - cleaning of the mining area - transportation of the gypsum from one place to railway station - activity of loading of gypsum into railway wagons/rakes through mechanical loaders - Supreme Court after condoning the delay did not any ground to interfere with impugned order. The appeal was filed against the decision of Tribunal 2014 (12) TMI 506 - CESTAT NEW DELHI ; wherein Tribunal held tha....... + More


  • 2015 (9) TMI 1614

    Renting of immovable property service - Non-payment of service tax - rent for allotment of plots of vacant land to various persons on lease for industrial and commercial purposes - the decision in the case of Greater Noida Industrial Dev. Authority Versus Commr. of Cus., C. Ex. 2015 (4) TMI 1231 - ALLAHABAD HIGH COURT contested - Held that - There shall be interim stay of the impugned judgment and order passed by the High Court of Allahabad in In....... + More


  • 2015 (9) TMI 1534

    Valuation of service - Service of manpower supply - the decision in the case of SAI LABOUR CONTRACTOR Versus COMMISSIONER OF CENTRAL EXCISE 2014 (1) TMI 1555 - CESTAT MUMBAI contested, where it was held that The appellants are receiving the gross amount in respect of the labour supplied to the service recipient hence in view of the provisions of Section 67 of the Finance Act, the appellants are liable to pay service tax on the gross amount receiv....... + More


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