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Service Tax - Tribunal - Case Laws

Showing 16441 to 16460 of 18181 Records

  • 2008 (5) TMI 127

    Allegation of short payment appellant s plea is that due to some software problem in the computer system, payment of tax during the period had either been made excess or less on the basis of monthly sub-ledger generated by their system - correctness of calculation computed by appelalnt is not supported by any documentary evidence since detailed reply made by appellant to SCN was not considered, matter is remanded to CCE to examine the documentary....... + More

  • 2008 (5) TMI 126

    Revenue denied credit on input services viz. Maintenance and Repair Services, Telephone Services, Mandap Keeper Services, Air Travel Agent Services, Rent-a-Cab Services and Supervision Charges on the ground that applicant filed to given any evidence of their use evidences will be looked into at the time of final hearing. Therefore, Applicants failed to make out a prima facie case for waiver of pre-deposit of entire amount of tax....... + More

  • 2008 (5) TMI 125

    Cargo handling service in respect of loading, unloading and packing, unpacking etc. of the import cargo - applicant submits that they are only a sub-contractor and main contractor Airport Authority of India has paid service tax appellant submit that if they have paid the service tax, then Airport Authority of India was eligible to take the entire amount of tax as credit and the whole thing is Revenue neutral exercise Prima facie a strong case of ....... + More

  • 2008 (5) TMI 124

    Allegation is that assessee did not pay the Service Tax in respect of the activity covered under the category of Business Auxiliary Services with various banks - no finding rendered with regard to intention to evade duty - assessee is already covered under the category of Authorised Service Station Services . They have been filing returns also - matter can be looked into in final stage - stay application is allowed - There shall be no recovery ev....... + More

  • 2008 (5) TMI 123

    Applicants had availed credit on input services of goods transport, mobile phone, credit card and air travel agent credit denied as outward transport of goods up to the customer s premises does not qualify as input service, phone not installed in premises, no record produced to prove use of credit card service & air travel agent service in relation to conduct of the assessees business - No prima facie case for total waiver - issues will be co....... + More

  • 2008 (5) TMI 122

    Case of the Revenue is that the appellant is recipient of scientific and technical consultancy service which is a taxable service , and it is liable to pay service tax - According to the appellant, the service in question comes under only Intellectual Property Service which is a taxable service only from 10-9-2004 - question whether recipient of the specified services was liable to service tax prior to 1-1-05 has been referred to Larger Bench pra....... + More

  • 2008 (5) TMI 121

    Denial of credit of service tax paid in respect of mobile phones in view of Circular No.97/8/2007-ST held that credit of service tax paid in respect of mobile telephone services is admissible, if the same are used for providing output services or use in or in relation to manufacture of finished goods merely because tribunal s decision in M/s. Indian Rayon & Industries Ltd. s has been challenged by the Revenue, credit cannot be denied revenue ....... + More

  • 2008 (5) TMI 120

    Applicant is working as Direct Marketing Agent of banks & receiving commission/incentive for every loan sanctioned by the bank in case of customers sponsored by the applicant - service rendered by the applicant is under Business Auxiliary Service - applicant failed to make out a prima facie for waiver of entire amount of penalty - applicant never disclosed their activities to the Department - deposit of tax before issue of Show Cause Notice c....... + More

  • 2008 (5) TMI 119

    Appellant case is that it placed the services of some of the employees at the disposal of its sister concern on deputation basis appellant s submission is that salary etc. paid to them cannot be subjected to service tax - in order to attract the management consultancy service the person concerned must render any advice, consultancy or technical assistance - prima facie case is in favour of the appellant and accordingly grant full waiver of the pr....... + More

  • 2008 (5) TMI 118

    Allegations of fraud, collusion or wilful mis-statement held that charges of suppression of facts or intention to evade payment of duty can not be alleged merely on the grounds of non-submission of return and registration etc. moreover, appellant has duly accounted for the goods manufactured on job work basis under the prescribed Annexure-V and returned the manufactured goods under Annexure-VI penalty was rightly set aside by commissioner by invo....... + More

  • 2008 (5) TMI 117

    C/F Agent service provision amended in 2000 to cast liability of service tax on service provider instead of recipient - Assessee was under impression that Service tax was liable to be paid by the recipient of service not by him - during the relevant period there was ignorance of provisions and it was for this purpose that an amnesty scheme was introduced in the year 2004 - reduction of penalty by Commissioner by exercising discretion u/s 81 (sic)....... + More

  • 2008 (5) TMI 114

    Security services penalty imposed for short payment of service tax - bona fide belief that the service tax was not payable inasmuch as services rendered to Official Liquidator of High Court - appellants plea of bona fide cannot be ignored - appellants have deposited the duty amount as also the Interest immediately on detection by the Department - penalties imposed upon the appellants are set aside by invoking section 80....... + More

  • 2008 (5) TMI 113

    Demand on services as tour operator & rent a cab direction of pre-deposit of 50 % given by commissioner was not complied with on the ground that substantial portion of the demand relating to tour operators service is not payable in view of notification dated 4-4-07 - also submits that the nature of operation undertaken by them will not qualify for levy of the Service tax under rent a cab scheme pre-deposit ordered - commissioner is directed t....... + More

  • 2008 (5) TMI 112

    Appellants are air cargo agents of various airlines receiving commission from various airlines for booking cargo on their behalf - appellants has fairly accepted the position that air cargo agents and air travel agents stand on the same footing insofar as their relation with airlines is concerned hence prima facie appellant are liable to pay tax in the category of Business Auxiliary Service moreover, no financial hardship pleaded pre-deposit orde....... + More

  • 2008 (5) TMI 111

    Appellants providing labour and transport to carry the goods - demand confirmed on the ground that applicant is providing cargo handling service contention of appellants that as per the definition of cargo handling service the mere transport of goods is excluded, is acceptable - 50% of the demand is in respect of transportation of the goods; therefore, the amount already deposited is sufficient for hearing of the appeal - pre-deposit of remaining....... + More

  • 2008 (5) TMI 108

    C/F Agents services short payment of tax non-inclusion of all elements of taxable value in the A.V. - Commissioner (Appeals) reduced the penalty imposed u/s 76 - instant appeal has been filed by the Revenue for restoring the penalty imposed by the original authority - failure on the part of the respondents had occurred due to incorrect interpretation of the statutory provisions so Commissioner has discretion to reduce penalty below Rs. 100 per da....... + More

  • 2008 (5) TMI 102

    Commissioner (Appeals) dismissed the appeal for non-compliance with the requirement of section 35F of Central Excise Act, 1944, inasmuch as no stay application was filed by the appellant - appellant fairly agrees about the lapse and submits that if the matter is remanded, he will file stay application - In view of the fact of above submission, impugned order is set aside the and matter is remandes to Commissioner (Appeals)....... + More

  • 2008 (5) TMI 101

    Appellant-hotel - service tax liability on the amount received by way of sale of food & beverages to airlines valuation revenue plea is that Notification 30/97 provides for abatement of only 50% - held that when the actual cost of food and beverage is available, there is no need for paying service tax for the amounts received on account of their sale especially when sales tax has also been paid - waiver of pre-deposit of the entire tax demand....... + More

  • 2008 (5) TMI 100

    Eligibility to claim refund of excess Service Tax paid - levy of Service Tax under the head of Banking and Other Financial Services - Commissioner (A) has set aside the OIO and allowed the appeal of the respondent-bank for refund since commissioner examined various evidences and certificates produced to find out that the plea of refund is justified, stay application by revenue is rejected....... + More

  • 2008 (5) TMI 99

    Penalty bona fide belief whether commissioner received by automobile dealers from financial institutions is taxable under Business Auxiliary Service sufficient cause shown by appellants - enhancement of penalty in revision order is not justified there is no mala fide by appellants moreover tax was deposited with interest immediately on being pointed out by department server penalties not imposable for the part of tax not deposited before issue of....... + More

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