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Service Tax - Supreme Court - Case Laws

Showing 81 to 100 of 263 Records

  • 2016 (1) TMI 736 - SUPREME COURT

    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 - SUPREME COURT

    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 - SUPREME COURT

    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 - SUPREME COURT

    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 - SUPREME COURT

    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 - SUPREME COURT

    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 - SUPREME COURT

    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 - SUPREME COURT

    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 - SUPREME COURT

    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 1534 - SUPREME COURT

    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


  • 2015 (9) TMI 589 - SUPREME COURT

    Recording of Satisfaction u/s 86 - clearance from the Committee of Chief Commissioners of Central Excise - Supreme Court dismissed the appeal filed by the assessee against the decision of Delhi High Court 2014 (4) TMI 403 - DELHI HIGH COURT wherein Tribunal held that Chief Commissioners did not, on the record, record independent reasons for concurring with their respective subordinates does not render the authorization void. There is no such requ....... + More


  • 2015 (9) TMI 582 - SUPREME COURT

    Demand of service tax - Effect of retrospective validation of service tax on GTA services for the period prior to 1-6-1998 - issuance of SCN u/s 73 - Supreme Court dismissed the appeal filed by the Revenue against the decision of Tribunal 2004 (8) TMI 7 - CESTAT (NEW DELHI) since the issue raised in these appeals is squarely covered by the judgment of this Court in Commissioner of Central Excise, Meerut-II v. M/s. L.H. Sugar Factories Limited and....... + More


  • 2015 (9) TMI 581 - SUPREME COURT

    Recording of Satisfaction u/s 86 - clearance from the Committee of Chief Commissioners of Central Excise - Supreme Court dismissed review petitions finding no reason to interfere with impugned order 2015 (9) TMI 589 - SUPREME COURT ........ + More


  • 2015 (9) TMI 362 - SUPREME COURT

    Eligible person to get the refund - manufacture or the merchant exporter - Held that - It is quite clear that refund of service tax is due either to the petitioner or to the merchant exporter. There is some dispute about who is entitled to the refund of service tax, but in any case, the respondents cannot hold the service tax since they are not entitled to do so. - The service tax should be refunded to the petitioner within six weeks. In case, th....... + More


  • 2015 (9) TMI 361 - SUPREME COURT

    Sponsorship service - matches conducted by the Indian premier League (IPL) - Apex Court dismissed the appeal against the order of tribunal 2014 (11) TMI 82 - CESTAT MUMBAI wherein it was held that, sponsorship of sports events are exempted from the taxable service....... + More


  • 2015 (8) TMI 1395 - SUPREME COURT

    Rent a cab service - Joint agreement - private entrepreneurs supply the buses under hire scheme for operation on the identified intra and inter-state route to Andhra Pradesh State Road Transport Corporation (APSRTC) - Restriction on hire - Buses with stage carriage permit cannot be hired - Interpretation of definition of rent a cab service - Imposition of penalty - the decision in the case of SK. Kareemun W/o. Khadeer and others Versus Commission....... + More


  • 2015 (8) TMI 749 - SUPREME COURT

    Works Contract - Levy of service tax prior to 1.6.2007 - Whether service tax can be levied on indivisible works contracts prior to the introduction, on 1st June, 2007, of the Finance Act, 2007 which expressly makes such works contracts liable to service tax. - Held that - assessees are correct in their submission that a works contract is a separate species of contract distinct from contracts for services simpliciter recognized by the world of com....... + More


  • 2015 (8) TMI 500 - SUPREME COURT

    Appointment of Members of CESTAT - Appointment on reserved category - By notification/advertisement dated 17.8.2009, applications came to be invited for appointment to the post of Member (Technical), CESTAT - Supreme Court dismissed the appeal filed by the appellant against the decision of High Court 2014 (4) TMI 846 - BOMBAY HIGH COURT wherein High Court There is no scope to assume that the Petitioner was mislead into believing that any posts ha....... + More


  • 2015 (8) TMI 440 - SUPREME COURT

    Classification of services - cargo handling service for import of goods - transportation by barges from the mother vessel to the jetty onshore - Supreme Court after hearing the parties found no reason to interfere with the udgment and order passed by the Tribunal 2014 (12) TMI 502 - CESTAT MUMBAI , wherein, Tribunal held that when the goods are being transported by the barges from the mother vessel to the jetty onshore, that activity is part of t....... + More


  • 2015 (8) TMI 159 - SUPREME COURT

    Levy of service tax on the activity of mutual fund distribution - validity of circular - vide circular dated 05.11.2003, it was clarified that the commission received by distributors on mutual fund distribution would be liable to service tax as it would not fall within the expression business auxilliary services - High Court in 2004 (9) TMI 604 - ANDHRA PRADESH HIGH COURT has set aside the circular on the ground that it amounts to foreclosing dis....... + More


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