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Service Tax - Tribunal - Case Laws

Showing 1 to 20 of 16608 Records

  • 2018 (2) TMI 1263 - CESTAT NEW DELHI

    CST, Dehradun Versus Balaji Action Buildwell

    Benefit of N/N. 25/2012 dated 20.06.2012 - transportation of timber/wooden logs, which are used by them as raw materials in their manufacture - scope of the term agriculture and agricultural produce in terms of Section 65 B - Held that - Cutting/logging of trees for timber for further industrial use can more appropriately come under Forestry Operations . Cultivation relates more to plants, various crops etc. There is a clear distinction between p....... + More


  • 2018 (2) TMI 1262 - CESTAT NEW DELHI

    Max New York Life Insurance Co. Ltd. Versus CCE & ST (LTU) , Delhi And Vice-Versa

    Penalty - assessee provided taxable as well as exempted services which calls for maintenance of separate accounts on credit availed on input services - Rule 6(3) of CCR 2004 - Held that - There is no separate identifiable service attributable to investment portion of the premium in the present case. In other words the premium amount received was invested substantially and for managing such investment, administration charges are collected and Serv....... + More


  • 2018 (2) TMI 1261 - CESTAT NEW DELHI

    M/s. Inlingua International School of Languages Versus Commissioner of Service Tax

    Whether the foreign language training institute imparting training and coaching in English, Spanish, French and German, are eligible for exemption under Notification No. 9/2003-ST dated 20.06.2003 and Notification No. 24/2004-ST dated 10.09.2004 or are taxable under the category of commercial training and coaching service or not? - Held that - Tribunal in the case of M/s. British School of Language, New Delhi vs. CST, Delhi 2017 (4) TMI 97 - CEST....... + More


  • 2018 (2) TMI 1260 - CESTAT NEW DELHI

    M/s Ansal Buildwell Ltd. Versus CST, New Delhi

    Classification of services - Administrative Charges - Revenue entertained a view that such Administrative Charges are liable to be taxed under the category of Real Estate Agent service - Held that - similar dispute came up before the Tribunal on earlier occasions also including in the case of appellant s sister concern Ansal Housing & Construction Ltd. vs. CST, New Delhi 2017 (11) TMI 546 - CESTAT NEW DELHI where it was held that the appellan....... + More


  • 2018 (2) TMI 1259 - CESTAT NEW DELHI

    Vijay Kumar Kataria Versus CCE, Delhi

    Classification of services - some contracts executed by the appellant for the Delhi Jal Board (DJB) in which nature of work involved replacing of old damaged water line, for improvement of water supply in various villages as well as replacement of badly silted and damaged sewer lines - case of Revenue is that the services rendered by the appellant are classifiable under Management, Maintenance or Repair Service defined under Section 65 (4) of the....... + More


  • 2018 (2) TMI 1258 - CESTAT NEW DELHI

    CCE, Raipur Versus M/s Satya Services

    Demand of interest - whether the respondent is liable to pay interest on Cenvat Credit which was taken by the appellant but reversed subsequently? - Held that - the issue has come up before the Hon ble High Court of Karnataka in the case of CCE, Bangalore Vs. Bill Forge Pvt. Ltd 2011 (4) TMI 969 - KARNATAKA HIGH COURT , where it was held that The liability to pay interest would arise only when the duty is not paid on the due date. If duty is not ....... + More


  • 2018 (2) TMI 1257 - CESTAT HYDERABAD

    Commissioner of Customs, Central Excise And Service Tax, Visakhapatnam-I Versus M/s Essar Steels Ltd.

    Valuation - reimbursement of electricity charges - Whether during the 01.06.2007 to 30.09.2011, the respondent herein required to pav service tax amount collected from their tenants as reimbursable electricity charges or otherwise? - Held that - there no dispute as to the fact that the demand of service tax for the period question is in respect of an amount collected toward electricity charges of the conveyor belt hired on rent - similar issue in....... + More


  • 2018 (2) TMI 1256 - CESTAT NEW DELHI

    Continental Construction Ltd. Versus CST (Adj.) , New Delhi And Vice-Versa

    Commercial and Industrial Construction Services - Construction services - Maneri Bhali Hydro-Electric Project - LARJI HYDRO-ELECTRIC PROJECT - Held that - From the description of work executed by the assessee in the Maneri Bhali Hydro-Electric Project, we note that it is in connection with construction of barage, intake sedimentation chamber etc. There is no doubt that such work has been carried out as part of the hydroelectric project and constr....... + More


  • 2018 (2) TMI 1255 - CESTAT NEW DELHI

    M/s. Kiran Enterprises Versus CCE, Jaipur

    Refund claim - Management, maintenance and repair services - unjust enrichment - Held that - the appellant has not produced the complete contracts entered into between it and the service receivers - Since for ascertaining the fact of applicability of the doctrine of unjust enrichment, the documents are required to be scrutinized in proper perspective - the impugned order passed by the Commissioner (Appeals) in rejecting the refund application of ....... + More


  • 2018 (2) TMI 1254 - CESTAT CHENNAI

    M/s. Tower Network Versus Commissioner of Central Excise, Tirunelveli

    Cable operator services to the subscribers - Penalties - Held that - What is being contended is that tax has been demanded even on amounts shown in the notebook as due from customers - the interests of justice would be served by remanding the matter for the limited purpose of examining this contention of the appellants and possible rework the tax liability - appeal allowed by way of remand........ + More


  • 2018 (2) TMI 1253 - CESTAT AHMEDABAD

    Commissioner of Central Excise And ST, Vadodara Versus M/s. Mastercard Mobile Transactions Solutions Pvt. Ltd.

    Refund claim - the service provided appears to be outside the provisions of Rule 6A of Service Tax Rules, 1994, hence the refund claim filed by the respondents sought to be rejected - Held that - in this case the respondent is located in India and providing services to the customers of their principal located outside India on behalf of their principal in India - as the respondent service in India to the customers of their principal located outsid....... + More


  • 2018 (2) TMI 1252 - CESTAT HYDERABAD

    Hindustan Petroleum Corporation Ltd. Versus CCE, C & ST, Visakhapatnam

    Transportation service through pipeline / conduit - Department took the view that delivery of naphtha from appellant s terminal to NFCL storage tanks through pipeline amounts to providing taxable services under the category transportation of goods through pipeline and that therefore the amount of ₹ 135/- per MT collected for this purpose will require to suffer service tax, for the period January 2005 to February 2006. - Held that - There is....... + More


  • 2018 (2) TMI 1251 - CESTAT HYDERABAD

    Sri Bhavani Castings Ltd. Versus CCE, C & ST, Visakhapatnam

    GTA Service - reverse charge - concessional rate of tax 25 - Notification No. 32/2004-ST - Department took the view that notification exemption is not available to appellant as there was no evidence to show that the conditions of the notification were fulfilled. - Held that - On appreciating the aforesaid chronological events and various clarifications of CBEC and in particular the circular No. 137/154/2008-CD.4, dated 21.08.2008, it is but evide....... + More


  • 2018 (2) TMI 1247 - CESTAT NEW DELHI

    M/s Nagar Palika Mandal Versus CCE, Jaipur

    Renting of immovable property Service - Nakki Lake which was let out for boating and balloon rides etc., skating rink, let out for skating and certain shops let out for commercial purposes - Held that - Regarding the consideration received by the appellant from the contractors for using the Nakki Lake and the skating rink area, we note that these two will fall under the excluded category of land used for entertainment . Admittedly, both these pro....... + More


  • 2018 (2) TMI 1233 - CESTAT AHMEDABAD

    National Security Force And Labour Supply Versus CCE-Bharuch

    VCES Scheme - extended period of limitation - penalty u/s 78 - penalty u/s 77 (2) for non registration - penalty u/s 70 for late fees. - Held that - as regards extended period, in this case, the SCN has been issued on 24.12. 2014 for the period 01.04.2009 to December 2012 - Admittedly the period from 01.04.2009 to 30.09.2009 is beyond the extended period of limitation, therefore, the demand of service tax for the period 01.04.2009 to 30.09.2009 i....... + More


  • 2018 (2) TMI 1187 - CESTAT NEW DELHI

    M/s Mahanagar Telephone Nigam Limited Versus CCE, New Delhi

    CENVAT credit - denial on the ground that they have not filed proper ST-3 return for the relevant period - Held that - Admittedly the impugned order proceeded in a summary manner to deny the credit by simply recording that the services are not covered under the definition of input services and, hence, they are allowed for credit. Even, a plain perusal of the various input services like security services, electrical works, repair and maintenance, ....... + More


  • 2018 (2) TMI 1186 - CESTAT NEW DELHI

    CCE, Jaipur Versus M/s Rajasthan Cricket Association And Vice-Versa

    Club or association service - the affiliation fee and the membership fee received from district level academy members of the assessee/appellant - Held that - There can be no service and tax liability in such arrangement of members availing certain facilities provided by association of such members forming into a club - the demand of service tax under club or association service and also penalties relatable to such tax liability. - Irrespective of....... + More


  • 2018 (2) TMI 1185 - CESTAT BANGALORE

    Novell Software Development India Private Limited Versus Commissioner of Service Tax

    Refund of unutilized CENVAT credit - N/N. 5/2006-CE (NT) dated 14.3.2006 - denial on the ground that the condition that the payment for export service is to be received by the service provider in convertible foreign exchange was not satisfied - Held that - one of the conditions for allowing refund is that the proceeds for export of service should have been received in convertible foreign currency - In respect of the present refund claims, the pro....... + More


  • 2018 (2) TMI 1184 - CESTAT CHENNAI

    M/s. Shreyas Stocks Pvt. Ltd. Versus The Commissioner of GST & Central Excise

    Valuation - includibility - transaction charges - Stock Broking Service - Held that - It cannot be nobodys case that the transaction charges are charged by the appellants on the clients. It is evident that these charges are required to be paid by the clients only to the stock exchange for the transactions in shares or stocks that they may have entered into on their own or through the stock brokers like the appellant herein. Merely because the app....... + More


  • 2018 (2) TMI 1183 - CESTAT KOLKATA

    M/s Bharat Petroleum Corporation Ltd. Versus Commissioner of Service Tax, Kolkata

    CENVAT credit - extended period of limitation - Held that - the appellant availed the credit on the basis of the documents prepared in ERP System. Apparently there is a doubt on availment of the credit on trading goods. In any event, there is no material available on record of suppression of facts with intent to evade payment of tax. - The Tribunal in the case of Rajasthan Renewable Energy Corporation Limited Vs. Commissioner of Central Excise, J....... + More


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