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Service Tax - Tribunal - Case Laws

Showing 1 to 20 of 17927 Records

  • 2018 (7) TMI 1292

    Business Support Services - stock broker services - appointment of several sub-brokers - Held that - The appellant has set up a VPN, and such network was utilised not only by the appellant but also their sub-brokers to access the various stock exchanges for putting through their transaction in securities. It is to be noted that the arrangement for the VPN was not made by the appellant by way of a support service for the sub-brokers. Evidently the....... + More

  • 2018 (7) TMI 1291

    Liability of Service Tax - SIM Cards given free of cost to the distributors without any consideration - telecommunication services - Rule 5(1) of Determination of Value Rules - Held that - Rule 5(1) and the explanation thereof were practically disjoint, these were used as independent Rules and thus the explanation does not attain any clarificatory nature. It is difficult to consider it retrospectively applicable. - The fact for the present case s....... + More

  • 2018 (7) TMI 1290

    Extended period of limitation - Commercial Coaching or Training Services - providing training to the employees of member Banks - Held that - Admittedly during relevant period the decisions on the issue was in favor of the assessee and the subsequent setting aside of Tribunal order in the case of Great Lakes Institute Management Ltd. 2013 (10) TMI 433 - CESTAT NEW DELHI - LB by the Hon ble Supreme Court and the declaration of law by the Larger Ben....... + More

  • 2018 (7) TMI 1289

    Valuation - Construction of Residential Complex Services - inclusion of amount charged from customers in respect of parking space in assessable value - Held that - In the definition of Residential Complex Service , parking space specifically stands included in Serial No.(iii) of the definition. If that be so, it has to be held that parking space is a part and parcel of the services falling under the category of Residential Complex Services - the ....... + More

  • 2018 (7) TMI 1288

    Penalty u/s 70 of the Finance Act, 1994 - non-quantification of actual interest under Section 75 of the Act - transport for goods services by road - reverse charge mechanism - Whether the service can be categorized under the head GTA Services or not? - Held that - This amount has been certified by the Chartered Accountant. Under such circumstances, the services rendered cannot be categorised as GTA service as has been held in the case of SOUTH EA....... + More

  • 2018 (7) TMI 1287

    Refund of excess Service Tax paid - Section 11B of the CEA made applicable to Service Tax by section 83 of Chapter V of FA - denial on the ground that the required documents including the invoices were not filed and produced for proper scrutiny of the refund claim - demand of Interest u/s 11BB of the CEA - Held that - The refund claim cannot be treated as filed till it is filed along with all the supporting documents - Tribunal has in case of Rel....... + More

  • 2018 (7) TMI 1286

    Consulting Engineer s service - scope of the definition - Board s Circular No.49/11/2002-ST dated 18.12.2002 - Held that - The service tax under Consulting Engineer is only applicable prior to 01.05.2006 and did not include the private limited company and other corporate body under the Government of Meghalaya in view of the Board s Circular - Appeal dismissed - decided against Revenue........ + More

  • 2018 (7) TMI 1285

    Demand of Interest - huge amounts shown under unaccounted receipt - delayed payment of tax - Held that - It is on record that the service tax amount collected by MTNL has been paid to the Government only after delay. Hence, the charging of interest is upheld - demand of Service tax along with interest and penalty is also upheld - appeal dismissed - decided against appellant........ + More

  • 2018 (7) TMI 1284

    Valuation - inclusion of transportation cost in assessable value - Clearing & Forwarding Agent Services - whether the freight is includible under the services provided by the respondent or not? - Held that - It is very strange that the Revenue has alleged some allegations and the assessee is in defence taken the ground and no opportunity was given to him to defend the case that the activity of Clearing & Forwarding Agent Service does not ....... + More

  • 2018 (7) TMI 1283

    Validity of SCN - the SCN did not point out the activity undertaken by the appellant and also did not establish how such activity was classifiable under Repair and Maintenance Service - Held that - It was responsibility of revenue to first deliberate on the fact about the activity undertaken by the appellant and examine how the said activity was taxable and where it was classifiable. Such vital aspects are missing in the show cause notice. Theref....... + More

  • 2018 (7) TMI 1282

    CENVAT Credit - whether the other income shown by the appellant was taxable under the category of Business Auxiliary Services or Transportation of Goods Services ? - Held that - In the absence of any evidence to substantiate the stand of the Revenue that the said other income was on account of services proved under the category of Business Auxiliary , the appellant stand of the other income having been arisen on account of the Transportation Acti....... + More

  • 2018 (7) TMI 1281

    Voluntary Compliance Entitlement Scheme - GTA service - Reverse Charge Mechanism - suppression of facts - Manpower Supply Agency Service - renting of Immovable Property Service - Held that - The learned Commissioner have rightly allowed the benefit of the VCES application, as admittedly there is no show cause notice issued under Section 111 of the Service Tax VCES, 2013 - the final certificate being VCES 3 have been issued by the revenue by its c....... + More

  • 2018 (7) TMI 1220

    Business Auxiliary Service - respondents had tie up with various financial institutions like GE Countrywide, TVS Finance etc. for purchase of consumer durables from the show rooms; that in respect of customers who avail the loan facility from such financial institutions, the respondents receive incentives depending on the quantum of business provided through them - whether the service would fall under the category of Business Auxiliary Services o....... + More

  • 2018 (7) TMI 1219

    Penalty u/s 78 of the Finance Act, 1994 - case of appellant is that non-payment was due to the financial crisis and for the delay in payment of service tax there was no willful intention to evade tax - Held that - The facts put forward as well as the records would show that other than delay in payment of service tax, there is no evidence to show that appellant has suppressed facts with intention to evade payment of tax - The figures required for ....... + More

  • 2018 (7) TMI 1218

    CENVAT Credit - whether the appellants would be eligible for availing credit on tax paid on repair service provided by Authorized Service Station to insured vehicles? - Held that - The very issue was addressed by this CESTAT Chennai in the case of United India Insurance Co. Ltd. Vs CCE & ST LTU, Chennai 2018 (6) TMI 200 - CESTAT CHENNAI , where it was held that The general insurance service provided by the appellant basically insures the vehi....... + More

  • 2018 (7) TMI 1217

    Refund of Service Tax paid - export of output service - Rule 5 of the CCR 2004 read with N/N. 27/2012-C.E.(N.T.) dated 18.6.2012 - denial of refund on account of nexus - Held that - The fact is not under dispute that the appellant provides the entire output services to its overseas clients and none of the output services were provided to the clients within the country. Thus, it cannot be said that the input services, on which refund benefit has b....... + More

  • 2018 (7) TMI 1216

    CENVAT Credit - input service - success fee payable against the sale of Certified Emission Reduction - whether the appellants are entitled to service tax credit on Consultancy Engineering Services in relation to sale of Certified Emission Reduction? - Held that - When a particular service not mentioned in the definition clause is utilized by the assesse /manufacturer and service tax paid on such service is claimed as Cenvat credit, the question i....... + More

  • 2018 (7) TMI 1215

    Penalty u/s 77 and 78 of FA - No intent to evade - tax deposited before issuance of SCN - Held that - It is admitted facts that the tax short paid is part of the admitted tax not deposited as per the ST-3 returns, filed by the appellant, though belatedly - the appellant has taken care to deposit the tax in arrears before the passing of the adjudication order. - There is no matter of contumacious conduct, suppression of facts from revenue or false....... + More

  • 2018 (7) TMI 1214

    Business Auxiliary Services - Commission received from the foreign parties - export of services or not? - Held that - The issue is decided by the Tribunal in favor of the assessee/appellant in the case of Sumitomo Corporation of India Pvt. Ltd. 2017 (3) TMI 1366 - CESTAT NEW DELHI , where it was held that the services have been provided to foreign entities as per the agreement entered into and the beneficiary is such foreign entities. The amount ....... + More

  • 2018 (7) TMI 1213

    Valuation - inclusion of value of spare parts raised by the party against the servicing of vehicles in assessable value - C.B.E. & C. Circular No.87/05/2006-Service Tax - Held that - In view of the settled legal position in the case of Samtech Industries 2014 (4) TMI 995 - CESTAT NEW DELHI , and also in view of the letter of the C.B.E. & C., accepted the legal position that the cost of items supplied/sold and there is documentary proof sp....... + More

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