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Service Tax - Tribunal - Case Laws

Showing 1 to 20 of 15592 Records

  • 2017 (9) TMI 1073 - CESTAT CHANDIGARH

    Pulse Engineering Versus CCE & ST Chandigarh And Vice-Versa

    Non-payment of service tax - case of appellant is that the appellants were doing the job work as well as the work of maintenance and repair. Due to bona-fide mistake, they showed the maintenance and repair charges under the ledger relating to job work - Held that - The appellants, who are registered under this service and regularly paying the Service Tax for this service, are expected to be aware of repair charges and job work. They failed to est....... + More


  • 2017 (9) TMI 1072 - CESTAT CHANDIGARH

    Shri. Ram Parkash S/o Shri. Lacchman Das Versus CCE, Ludhiana

    Classification of services - Cargo Handling Services or Manpower Recruitment Agency service - case of Revenue is that the appellant has not provided any evidence on record except a contract dated 25.10.2005 awarded to them by JCT for internal handling and movement of raw material, finished goods, husk feeding and misc. jobs - Held that - even in terms of the said contract, services to be provided by the appellant were internal movement of the car....... + More


  • 2017 (9) TMI 1071 - CESTAT NEW DELHI

    CST, New Delhi Versus M/s Ansal Properties And Infrastructures Ltd.

    Management consultancy service - real estate agent service - demand of service tax - Held that - On careful consideration of the scope of the agreement, we note that there is no consultancy service with reference to improvement of organizational efficiency of the client - It is clear that transfer of know-how by the respondent to the client does not amount to management or business consultant service, as seen from the terms of agreement in the pr....... + More


  • 2017 (9) TMI 1070 - CESTAT NEW DELHI

    M/s Unitech Southcity Educational, Charitable Trust, M/s RHW Management Schools Pvt. Ltd., M/s Unitech Management Schools Pvt. Ltd. & M/s Umak Educational Trust Versus CST (Adj.) , New Delhi

    Commercial Training or Coaching Service - claim of the appellants is that they will not be covered by the above definition since IIMT is owned and run by different entities during the period under consideration, however these entities were being run with no profit motive - whether the activities carried out by IIMT will be covered within the definition of Commercial Training or Coaching Centre as above? - Held that - from the very fact that the e....... + More


  • 2017 (9) TMI 1069 - CESTAT NEW DELHI

    M/s Japan Airlines International Co. Ltd. And CST, Delhi

    Penalty - service of air transport of passengers - natural justice - Held that - it is clear that the adjudicating authority has not taken enough care to examine thoroughly all the submissions raised before him in relation to the show cause notice. The adjudicating authority has not made the detailed analyses to convincingly arrived the liability of tax to be recovered from M/s Japan International Airlines. - CENVAT credit - input services - Held....... + More


  • 2017 (9) TMI 1068 - CESTAT NEW DELHI

    CCE, Indore Versus M/s Virgo Softech Ltd.

    Business Auxiliary services - execution of the project of smart card for vehicle registration implementing the SOC-VRC project - contention by the Revenue in their appeals is that the Original Authority erred in holding that the respondent were not liable to service tax under BAS finding the nature of service as statutory and sovereign, as provided by the Governments - Held that - Admittedly, the smart card for vehicle registration is issued by G....... + More


  • 2017 (9) TMI 1067 - CESTAT NEW DELHI

    M/s. Ashri Ankur Construction P. Ltd. Versus C.C.E., Bhopal

    Mining services - activity of excavation of overburden and earthwork, and shifting of the same from mine pit to other areas within the factory - demand for the period before 01.06.2007 - Held that - the mining service was made taxable w.e.f. 01.06.2007. After this date, the department has accepted the services provided by the appellant as mining services. Hence, prior to 01.06.2007, the same cannot subject to service tax under a different service....... + More


  • 2017 (9) TMI 1066 - CESTAT NEW DELHI

    M/s Historic Resort Hotels (Pvt.) Ltd. Versus CCE, Jaipur – II

    Sharing of expenses - Business Auxiliary Service - promotion of business of group companies - expenses relating to sales, marketing and general business promotion of all the group companies and the said expense was shared in proportion to the turnover, with the said group companies - Held that - The appellant is not per-se engaged in promoting sales or business of group companies. No evidence to that effect has been brought out. In fact, the arra....... + More


  • 2017 (9) TMI 1065 - CESTAT NEW DELHI

    M/s Hindustan Steelworks Construction Ltd. Versus CCE, Raipur

    Penalty u/s 76 and 78 - appellant have paid full service tax with applicable interest before the adjudication of the tax liability - invocation of section 80 - interpretation of statute - Held that - the reasonable cause for non-payment of service tax during the material time has already been taken note of by the Original Authority. Further, the appellant who is a Government of India Undertaking has fully discharged the service tax with applicabl....... + More


  • 2017 (9) TMI 1064 - CESTAT NEW DELHI

    M/s ACE Construction Mines & Mineral Coop. Society, Jaipur Versus CCE, Jaipur-II

    Classification of services - Cargo Handling Services - appellants have entered into an agreement with M/s Rajasthan State Mines and Minerals Limited, Jodhpur for providing services of loading limestone gitties into trucks, transportation from Sonu Landstone Mines- I & II to Jaisalmer railway station, unloading the same at railway plots, stacking and then loading these gitties into railway wagon - Held that - The qualification to undertake the....... + More


  • 2017 (9) TMI 1005 - CESTAT NEW DELHI

    M/s. HT Media Ltd. Versus CST, New Delhi

    Event management service - Reverse charge mechanism - Held that - It is clear that the appellants are not having any transaction directly with the eminent speakers, who are to give speech in the Annul Summit organized by the appellant. Arranging such eminent speakers is one of the important ingredients of event management. In this aspect, the agents in foreign countries ensured the availability of persons to such event, for a fee. Such fee is a t....... + More


  • 2017 (9) TMI 1004 - CESTAT NEW DELHI

    M/s Impact Communications Versus CST, New Delhi

    Valuation - reimbursable expenses - includibility - Held that - the nature of services are such the appellants are managing participation of clients in certain mela, fairs, promotional activities of merchandise, managing events with a aim to propogate the products of the clients etc. - Held that - exclusion of reimbursement expenditure should be based on pre-arrangement and on actual basis without any mark up. The appellants should have incurred ....... + More


  • 2017 (9) TMI 1003 - CESTAT NEW DELHI

    M/s. North Star Engineering Service (P) Ltd. Versus CCE, Jaipur

    Valuation - second contract - abatement of value - N/N. 1/06-ST dated 1.3.2006 - The Revenue sought to deny concession as claimed by the appellant on the ground that the gross value on the full taxable service has not been considered by the appellant while arriving at the abatement - Held that - It is the claim of the appellant that they have all documentary evidence in support of their claim that such sale has in fact been done by them in pursua....... + More


  • 2017 (9) TMI 1002 - CESTAT NEW DELHI

    M/s Air India Limited Versus CST, Delhi

    Business Auxiliary Services - appointment of general sales agents (GSAs) to perform various tasks - Held that - there is no dispute on the fact that the appellant appointed general sales agents (GSAs) to perform various tasks on their behalf as mentioned in the relevant agreement - General Sales Agents on behalf of the appellant were required to perform various functions which are mainly in the nature of promotion and marketing of business of the....... + More


  • 2017 (9) TMI 1001 - CESTAT MUMBAI

    Ashish Ramesh Dasarwar Versus Commissioner of Central Excise & Service Tax, Nagpur

    Classification of services - commercial or industrial construction service or works contract service - Held that - the construction service provided by the appellant is with material and they have also paid the VAT tax on works contract service. They have taken the registration under Works Contract on 1.7.2008 which has been accepted by the department. In these facts, the demand raised under commercial or industrial construction service is wrong........ + More


  • 2017 (9) TMI 1000 - CESTAT CHANDIGARH

    CST, Delhi-IV Versus Ms. Ernst & Young Associates LLP

    Refund of unutilized CENVAT credit - rejection on the ground that the services on which they have availed cenvat credit on Professional Indemnity Insurance Services have no direct nexus with output service - Held that - The Revenue fairly agreed that no proceedings were initiated against the respondent for denial of cenvat credit on Professional Indemnity Insurance, as no proceedings in this case for denial of cenvat credit initiated against the ....... + More


  • 2017 (9) TMI 999 - CESTAT BANGALORE

    M/s. Support. com India Pvt. Ltd Versus The Commissioner of Service Tax

    100 EOU - refund claim - input services availed for the services exported - denial on the ground that the export realization is shown in Indian Currency - Rule 3(2)(b) of Export of Service Rules, 2005 - Held that - merely because payment is received in Indian rupee, it cannot be said that payment against export has not been received in convertible foreign exchange as provided in Export of Service Rules, 2005. Since the Indian rupee is received fr....... + More


  • 2017 (9) TMI 998 - CESTAT MUMBAI

    M/s. Inox Air Products Ltd. Versus Commissioner of Central Excise & Customs, Raigad

    Penalty - case of appellant is that the assessee s appeal on the demand has been allowed by the Tribunal which was reported as Inox Air Products Ltd. Vs. Commissioner of Central Excise, Raigad 2015 (1) TMI 460 - CESTAT MUMBAI . Therefore the present appeal on penalty which is consequent to the demand also deserves to be allowed - Held that - In the present appeal, the appellant is contesting the penalty related to the same case, which is conseque....... + More


  • 2017 (9) TMI 997 - CESTAT BANGALORE

    M/s. Paul Abrao Agencies (P) Ltd Versus Commissioner of Central Excise, Customs and Service Tax

    Cargo Handling Services - Goods transport Agent Services - payment of tax with interest before issuance of SCN - penalty - Held that - there is no material on record which suggests that the appellant has an intention to evade the payment of tax as the appellant is a small time trader and during the relevant time service tax was newly introduced and he had a bona fide belief that he is not liable to pay the service tax but when it was pointed out ....... + More


  • 2017 (9) TMI 996 - CESTAT BANGALORE

    Cipla Ltd Versus Commissioner of Service Tax

    CENVAT credit - input services - civil and structural services - architectural services - maintenance and repair service used for civil work like compound wall roofing, false ceiling, canopy work - Held that - all the services used by the appellant are in the nature of repair and maintenance of various machinery installed at the factory of the appellant used in or in relation to the manufacture of finished goods as per the requirement of Drugs Ac....... + More


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Highlight: Notification regarding GST rate for branded cereal, pulses and flour

News: Notification regarding GST rate for branded cereal, pulses and flour

Highlight: Anti-dumping duty on import of bus/truck tyres from China

Highlight: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about their taxability - demand confirmed.

Highlight: BAS - execution of the project of smart card for vehicle registration – implementing the SOC-VRC project - The fact that the Government has outsourced some part of the work and paid certain consideration for such outsourced work, does not make the activity subject to service tax.

Forum: Input tax credit

Forum: Cess paid instead of SGST

Forum: Excise duty credit on finished stock at additional place of business.

Circular: Amendments in Hand Book of Procedures 2015-20 –reg.

News: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Constitution of National Anti-profiteering Authority (NAA) under GST-reg. - Trade Notice

Highlight: Amendments in Hand Book of Procedures 2015-20 –reg. - Various amendments are made in Chapter-4 of Hand Book of Procedures 2015-2020.

Forum: GST rates on mobile recharge business

Circular: Constitution of National Anti-profiteering Authority (NAA) under GST-reg.

Forum: import purchase

Highlight: Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in such arrangement.

News: RBI Reference Rate for US $

Forum: 3B mistake

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

Circular: Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg.

News: Anti-dumping duty on import of bus/truck tyres from China

News: Fast-track GST refund, else ₹ 65K cr may be stuck: Exporters

Highlight: It is open to the Settlement Commission to use best judgment in arrival of the figure. Nonetheless it has to explain the manner in which the best judgment figure has been arrived at by the Settlement Commission - HC

Highlight: Deemed dividend u/s 2(22)(e) - advances given to societies - in the absence of legal right of the assessee in the said society the amount advanced cannot be treated as deemed income.

Highlight: When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

TMI Note: Capital Gain - transfer of right in the land or transfer of land itself - addition u/s 50C - Harassment to the honest tax payers

Highlight: Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability

TMI Note: In case of conflict between ICDS and other specific provisions of the Income-tax rules, 1962 governing taxation of income like rules 9A, 9B etc. of the Rules, which provisions shall prevail.

TMI Note: Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

TMI Note: Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS.

TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

TMI Note: ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

Notification: Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

News: RBI Reference Rate for US $

Highlight: GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication - HC

Highlight: Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the issue is wholly unsustainable in law - HC

Highlight: Business expenditure u/s 37 - liquidated damage - breach of contract terms - Expenditure was not incurred for any purpose which is an offence or which is prohibited by law - cannot be disallowed - HC

Highlight: Valuation - inclusion of reimbursement of expenses - managing participation of clients in certain mela, fairs, promotional activities etc. - They are liable to service tax on the gross amount received - They cannot restrict their tax liability to only agency commission

Highlight: TDS liability - ITAT confirmed the liability - We do not see how it is possible for us to uphold the order of the Tribunal and when it purports to decide two Appeals of the Revenue by single paragraph conclusion - HC

Highlight: Reopening of assessment - sufficiency of material available with the AO to form a belief that income chargeable to tax had escaped assessment - bogus purchases - seller refused to respond - notice would not be interfered with - HC

Highlight: Exemption u/s 11 - education activities - transport and hostel facilities surplus cannot be considered as business income of the assessee society

News: Draft Notification for insertion of new rule 39A in the Income-tax Rules, 1962 – comments and suggestions-reg.



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