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Service Tax - Tribunal - Case Laws

Showing 1 to 20 of 15990 Records

  • 2017 (11) TMI 1230 - CESTAT NEW DELHI (LB)

    M/s. ITM International Pvt. Ltd. Versus C.S.T., Delhi

    Commercial Training and Coaching service - fees received for offering courses of London School of Economics (University of London) resulting in issue of degree by the University of London - Fee received for coaching provided for Business English and Personality Development - scope of service - difference of opinion - majority order. - Held that - On the first issue, regarding courses offered by the appellant resulting in the degrees/diplomas awar....... + More


  • 2017 (11) TMI 1182 - CESTAT NEW DELHI

    M/s Bata India Ltd. Versus CCE, ST Delhi

    Service of repairing of footwear - sale or service? - appellant claim is that they were paying VAT on the full amount of income so generated and that they have supplied the material wherever necessary to complete the repairing service - Department, however, took the view that the activity undertaken by the appellant was in the nature of service covered under the heading management, maintenance or repair service - Held that - such activity cannot ....... + More


  • 2017 (11) TMI 1181 - CESTAT CHANDIGARH

    Government Medical College and Hospitality Versus CCE, Chandigarh

    Renting of Immovable Property Service - shops let out on the chemist - interest - penalty - Held that - The claim of the appellant is that they have paid a sum of ₹ 8,54,4009/- towards interest. The ld. AR disputed that the said amount is not towards interest. In that circumstances, the matters needs examination at the end of the adjudicating authority to ascertain the fact from the records whether the appellant paid service tax along with ....... + More


  • 2017 (11) TMI 1111 - CESTAT NEW DELHI

    M/s. Jaipur Municipal Corporation, Deen Dayal Versus C.C., Jaipur-I

    Renting of Immovable Property Service - Department, after audit of the accounts of the appellant, was of the view that the amount received by the appellant towards lease rent will be liable to the payment of service tax under the category of Renting of Immovable Property Service - Held that - the issue is decided in favour of revenue by the Tribunal in the case of M/s. Greater Noida Industrial Development Authority Versus CCE & ST, Noida 2014....... + More


  • 2017 (11) TMI 1110 - CESTAT NEW DELHI

    M/s. Indian Institute of Management Versus CCE, Indore

    Convention services - whether or not the appellant provided convention services liable to service tax? - Held that - Admittedly, any person of a specialized group is also a part of general public for other purpose. In a general way, all persons, in given situation, are part of general public . However, when a person takes part in a activity with reference to his expertise, skill, etc. he is no more a part of general public and becomes a part of a....... + More


  • 2017 (11) TMI 1109 - CESTAT NEW DELHI

    CST, New Delhi Versus M/s Continental Carriers

    Business Auxiliary Services - Commission received from airlines - Held that - the tax liability on similar activities under the category of Business Auxiliary Service has already come up for consideration before the Tribunal in the case of DHL Logistics (P) Ltd. Vs CCE, Mumbai-II 2017 (8) TMI 600 - CESTAT MUMBAI , where it was held that This activities can be no stretch of imagination by considered as BAS as for any service to statute the BAS at ....... + More


  • 2017 (11) TMI 1108 - CESTAT NEW DELHI

    CST, New Delhi Versus M/s MDD Medical System (I) Pvt. Ltd.

    Erection, commissioning and installation service - Revenue held a view that the respondent did not discharge service tax on various services rendered to their clients under the said category - Held that - The fact that the respondent availed certain services from job workers to install and make it functional, the delivered equipment in the premises of the customers by itself will not vary the nature of contract and the fact that they have paid th....... + More


  • 2017 (11) TMI 1107 - CESTAT NEW DELHI

    M/s ITW India Ltd. Versus CCE, Chhattisgarh And (Vice-Versa)

    Classification of services - activities of unitisation, strapping and packeting undertaken in terms of contract with M/s BSP, Bhilai, in the client s premises - whether classified under Cargo Handling Services or otherwise? - Held that - the very same issue in the assessee-Appellants‟ own case was subject matter of the decision before the Apex Court Signode India Limited Versus Commr. of Cen. Excise & Customs-II 2017 (3) TMI 934 - SUPRE....... + More


  • 2017 (11) TMI 1106 - CESTAT NEW DELHI

    M/s DSC Ltd. M/s JMD Building Material Suppliers Versus CST, New Delhi

    GTA service - non-payment of service tax - reverse charge mechanism - Held that - The liability to pay Service Tax is very much linked with the status of the truck owners, as claimed by the assessee-Appellants - However, it is clear that the assessee-Appellants have to establish the status of such truck owners as not belonging to transport agency which is liable to Service Tax. Since this aspect could not be examined by the original authority, ma....... + More


  • 2017 (11) TMI 1105 - CESTAT BANGALORE

    Northern Operating Service Pvt. Ltd. Versus Commissioner of Service Tax Bangalore Service Tax- I

    Refund of unutilized CENVAT credit - input services - Air Travel Agents service - Real Estate Agents services - Supply of Tangible Goods services - Business Consultant s Service - Club or Association service - Technical & Scientific Consultancy Services - Held that - Since all these services in view of the various case-laws have been held to be an input service , therefore these services are input services and it has a nexus with the output s....... + More


  • 2017 (11) TMI 1002 - CESTAT CHENNAI

    Commissioner of Central Excise & Service Tax, LTU, Chennai Versus Sundaram Finance Ltd. And Vice-Versa

    Business Auxiliary Service - For operation of receiving EMI payments and remitting the same to SPV / Trust, the appellant-assessee is paid a consideration in percentage terms - Securitization Service Fee - Revenue held a view that this fee is liable to service tax under Business Auxiliary Service as the appellant-assessee provided service to the SPV / Trust which will fall under clause (iv) of Section 65 (19) prior to 10.9.2004 - Held that - Secu....... + More


  • 2017 (11) TMI 979 - CESTAT NEW DELHI

    CCE & ST, Raipur Versus M/s Chhattisgarh Earth Movers

    Cargo Handling service - supply of coal handling machine (JCB) to M/s Chhattisgarh Power & Coal Benefication Ltd. (CPCBL), Bilaspur - Held that - the respondent is supplying machinery (JCB) for the client in which absolute possession over the machinery is with the client. Supplying operator does not in any way dilute such absolute possession - The statutory definition in terms of Section 65 (105) (zzzzj) of the Finance Act, 1994 is very clear....... + More


  • 2017 (11) TMI 941 - CESTAT CHENNAI

    Bharat Heavy Electricals Limited Versus Commissioner of Service Tax

    Valuation - Abatement - Erection, Commissioning or Installation Services - on-going contracts, at the time of introduction of new tax entry as Works Contract Service w.e.f. 1.6.2007 - Held that - the tax liability of appellant for the period 1.6.2007 will not arise in case of works contract. For the period post-1.6.2007, necessarily the tax liability is determined belatedly under works contract service. Hence the question of option has no relevan....... + More


  • 2017 (11) TMI 940 - CESTAT ALLAHABAD

    M/s Bridal Jewellery Mfg Co. Versus Commissioner of Customs, C.E. & S.T., Noida

    Refund claim - input services - export of jewellery - whether appellant are entitled to refund of input service tax on banking services claim to be utilised for the purpose of export? - Held that - it is an admitted fact that the appellant has got only one manufacturing unit at 179, NSEZ, Noida and another unit of appellant was working as Head office at 2705, Besement, Banki Street, Karol Bagh, New Delhi - It is further admitted fact that there i....... + More


  • 2017 (11) TMI 887 - CESTAT BANGALORE

    M/s. Blue Star Limited Versus The Commissioner of Central Excise, Customs & Service Tax

    CENVAT credit - services provided to Special Economic Zone - C & F Agent services - denial on the ground that it has been entirely used for trading activity? - Held that - Hon ble High Court of Madras in the case of M/s. Ruchika Global Interlinks vs. CESTAT & CCE 2017 (6) TMI 635 - MADRAS HIGH COURT has clearly held that for trading activity, appellant is not entitled to the CENVAT credit of service tax - the CENVAT credit of service tax ....... + More


  • 2017 (11) TMI 886 - CESTAT HYDERABAD

    Kovvur Municipality And Other Versus CC, CE & ST, Guntur

    Renting of immovable property Service - sale of space or time for advertisement by municipalities / corporations - Held that - reliance placed in the case of Municipal Corporation Rajahmundry. Versus Commissioner of Service Tax & Central Excise-Visakhapatnam 2017 (7) TMI 685 - CESTAT HYDERABAD , where it was held that there cannot be any dispute on taxability on this score when the said activity is not being shown to be covered by any exclusi....... + More


  • 2017 (11) TMI 885 - CESTAT BANGALORE

    Mahaveer Electro Mech (p) Ltd Versus Commissioner of Service Tax Bangalore Tax-I

    Penalties u/s 76, 77 and 78 - erection, commissioning and installation service - composite contract - Held that - as appellant is not contesting their liability of service tax, which has been paid along with interest, the provision of Section 73(3) of the FA, 1994 are invokable to the facts of this case. In that circumstance, no SCN was required to be issued to the appellant. - Penalty not invokable on appellant by invoking section 80 - penalties....... + More


  • 2017 (11) TMI 884 - CESTAT BANGALORE

    CST, Bangalore Versus Dell India Pvt Ltd

    Refund claim - input services - courier service - transportation of goods - control tower charges used in SEZ operations - denial on the ground that the services were post manufacturing expenses and some of the services were wholly consumed in SEZ - Held that - the assessee is entitled for refund of service tax paid for the services which is in relation to authorised operations in the SEZ - the refund in respect of the transportation service is a....... + More


  • 2017 (11) TMI 883 - CESTAT ALLAHABAD

    M/s Goenka Motors (P) Ltd. Versus Commissioner of Central Excise & Service Tax, Allahabad

    VCES Scheme - short payment of service tax - claim of Revenue was that the VCES declaration made by appellant was false - Held that - as required under sub Section (1) of Section 108 of Finance Act, 2013 the appellant had complied with the requirements of said sub Section (1) of Section 108 ibid and, therefore, as provided under said sub Section (1) appellant had got immunity from penalty interest and any other proceedings under the Chapter - Sec....... + More


  • 2017 (11) TMI 882 - CESTAT BANGALORE

    Shruthi Maintenance Service Versus Commissioner of Service Tax Bangalore Service Tax-I

    Penalty - cleaning services - jurisdiction of revisionary authority to impose penalty - Held that - the High Court of Karnataka in the case of CST, Bangalore Vs. Motor World 2012 (6) TMI 69 - KARNATAKA HIGH COURT has held that when the assessing authority in its discretion has held that no penalty is leviable by virtue of Section 80 of the Act, the revisionary authority cannot invoke his jurisdiction and impose penalty for the first time - appeal....... + More


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