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Service Tax - Tribunal - Case Laws

Showing 16441 to 16460 of 18794 Records

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  • 2008 (10) TMI 89

    Credit of service tax paid on mobile services - Board s Circular No. 97/8/2007-ST specifically has clarified that credit can be extended to mobile phones provided it is used in or in relation to the manufacture of the final products - assessee submit....... + More

  • 2008 (10) TMI 88

    Default in making deposit of the tax collected and also the tax due - suppression of fact which prevented revenue to realize its dues - imposition of penalty under sections 76 and 78 - appellant pleaded that there shall not be double penalty both und....... + More

  • 2008 (10) TMI 87

    Assessee constructed storage facility for liquid Ammonia in his factory assessee received charges from other parties also for providing above services demand under head storage & warehousing and cargo handling for period 16-8-2002 to 31-3-2003 de....... + More

  • 2008 (10) TMI 86

    Bank other than financial and banking business, is also engaged in providing training and coaching to employees non-payment of tax penalty no intention to evade tax rather it was a bona fide mistake - Since the appeal is limited only to penalty and t....... + More

  • 2008 (10) TMI 85

    GTO service transport of goods by road service - period 16-11-1997 to 1-6-1998 in view of decision the Tribunal in L.H. Sugar Factories Ltd. v. CCE, held that a similar demand raised for the same period invoking section 73 of the Finance Act, 1994 was not sustainable

  • 2008 (10) TMI 84

    100% EOU - refund claim of unutilized credit was rejected on ground that services on which credit has been availed during the quarter April 2006 to June 2006 could not be wholly consumed for export done during the quarter in question held that refund....... + More

  • 2008 (10) TMI 83

    Goods transport service received during 1997-98 dispute regarding liability of recipient started in 1997-98, enactment which gave retrospective effect came into effect only in 2003 after further amendments and was upheld by the Supreme Court in Gujar....... + More

  • 2008 (10) TMI 82

    Packaging service refund claim - packaging activity came under the service tax net only with effect from 16-6-2005 - Commissioner (Appeals) was correct in holding the view that prior to that date whatever tax was paid under any of the category is lia....... + More

  • 2008 (10) TMI 81

    Claim of refund on the basis that the service tax was not payable by commission agents under the category of Business Auxiliary Service , was rejected - appellant has not been able to put up a valid case against the classification and assessment of t....... + More

  • 2008 (10) TMI 79

    Refund of unutilized credit to 100% EOU on the service tax paid towards C&F charges and commission to Foreign Commission Agents as there was no denial of credit in SCN, lower authorities have travelled beyond the grounds while rejecting SCN refund cl....... + More

  • 2008 (10) TMI 78

    Chartered accountant non-payment of tax - appellant was aware of the outcome of the writ petition filed by the Association of Chartered Accountants challenging levy of a new tax - argument of appellant that he had not started paying service tax since....... + More

  • 2008 (10) TMI 72

    General insurance services - Finance Act, 2004, increased the rate of service tax to 10% from the earlier rate of 8% - revenue contend that appellants are required to pay service tax at the revised rate - held that enhanced rate is not applicable for....... + More

  • 2008 (10) TMI 71

    Penalty imposed for non-payment of tax - appellants had discharged entire Service Tax liability before the issue of show cause notice. Therefore there is no justification for enhancing the penalty under Section 78 - Even the other penalties under Section 76 and 77 are not justified.

  • 2008 (10) TMI 70

    Whether reimbursed amounts are exigible to service tax - held that as far as C & F agency is concerned, the commission received for the services rendered only will be exigible to service tax. In other words, if certain amounts are spent by the C ....... + More

  • 2008 (10) TMI 69

    Appellant, manufacturer, provided technical consultancy to some of their clients - Revenue treating them as consulting engineers seeks recovery of service tax - period in dispute from 30/06/01 to 16/08/03 held that prior to amendment of section 65 in....... + More

  • 2008 (10) TMI 59

    Appellant, ICFAI contend that they are awarding Degrees/Diplomas recognized by law for educational purposes without any profit motive, so they are not rendering any service under the category of Commercial Coaching and Training assessee is registered....... + More

  • 2008 (10) TMI 52

    In view of definition of input service given u/r 2 of CCR, 2004, held that CENVAT credit of the service tax paid on telephone service received by a manufacturer of excisable goods or provider of output service was available to them as credit - teleph....... + More

  • 2008 (10) TMI 49

    Determination of value of photography service - If the photography service is a works contract , it would follow that it involves the element of both sale and service, and the sale portion of the activity cannot be included in the taxable value of se....... + More

  • 2008 (10) TMI 44

    Commissioner has held that the impugned SCN fails on the limited ground of jurisdiction and he has thus disposed of the same as without jurisdiction - present Appeal by revenue on the basis of an authorization issued by the Committee of Chief Commiss....... + More

  • 2008 (10) TMI 43

    Respondents are paying commission to foreign based commission agents in respect of goods being exported. The foreign based commission agent is booking order on behalf of the appellant and goods were supplied from India period of dispute is 9.7.04 to ....... + More

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