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Service Tax - Tribunal - Case Laws

Showing 21 to 40 of 16615 Records

  • 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


  • 2018 (2) TMI 1182 - CESTAT AHMEDABAD

    M/s. Cimpress Technologies Pvt. Limited Versus Commissioner of Central Excise And ST, Ahmedabad-II

    Refund claim - N/N. 27/2012-CE (NT) - denial on the premise that services for which they have availed Cenvat credit are not input services and appellant has filed 3 times revised returns showing different figures - Held that - The fact of revised return is on record. Nowhere in the Finance Act, 1994 it is stated that return is to be revised once, twice or thrice. If there is mistake, it is right of the appellant to revise the return and there is ....... + More


  • 2018 (2) TMI 1181 - CESTAT AHMEDABAD

    Shree Sayan Vibhag Sahakari Khand Udyog Mandli Ltd Versus Commissioner of Central Excise And Service Tax-Vadodara-II

    Refund claim - rejection on the ground of time limitation - Held that - if an assessee paid the duty/service tax by mistake or in good faith or pressure from the Dept. the said amount shall go to deposit towards Service Tax or duty - Admittedly, in this case, the appellant has paid Service Tax being recipient by mistake therefore, the said amount shall be deposit as Service Tax and the provisions of Sec 11B of the Act is not applicable - refund a....... + More


  • 2018 (2) TMI 1180 - CESTAT BANGALORE

    Commissioner of S.T., Bengaluru-I Versus Span Infotech (India) Pvt. Ltd.

    Refund claim - time limitation - whether the time limit prescribed u/s 11B of the CEA 1944 in respect of filing of refund claims whether has to be considered from the end of the quarter as prescribed u/r 5 of CCR 2004 read with N/N. 5/2006, dated 14-3-2006 as amended by N/N. 27/2012 or should be applied from the date of receipt of payment for export of services? - Held that - As numerous appeals are pending in this Bench on this point of computat....... + More


  • 2018 (2) TMI 1179 - CESTAT MUMBAI

    Rameshchandra Tiwari Versus Commissioner of C. Ex. And Cus., Aurangabad

    Levy of service tax - manpower supply service - Held that - Wherever manpower of appellant was used as per the terms agreed by agreement dated 27-09-2009, there cannot be levy of service tax in disguise holding manpower supply service was provided. The Agreement when read together with the material fact as above, that does not call for levy of service tax on the appellant in respect of alleged manpower supply service - appeal allowed........ + More


  • 2018 (2) TMI 1178 - CESTAT KOLKATA

    M/s. Jharkhand Ispat Pvt. Ltd. Versus Commr. of Central Excise And Service Tax-Ranchi

    GTA Service - the appellant had transported Debris by deploying their own trippers and trucks where Debries were loaded - main contention of the appellant is that debries is not a goods and it has no value, so liability of tax does not arise - Held that - it appears that debries is not value less item as appellant has got substantial amount by dumping the debries. Had there not been any debries, there was no question of transportation - It is evi....... + More


  • 2018 (2) TMI 1177 - CESTAT BANGALORE

    Sri Ganesh Shipping Agency Versus Commissioner of Central Excise and Service Tax, Mangalore

    Penalty - Valuation - CHA Services, for service tax purpose - quantification of lump sum amount - Held that - As the amounts were to be reconciled in the accounts and the non-payment in time is attributable to reconciliation of receipt, we find that it is a fit case for invoking Section 80 for waiver of penalty imposed on this tax liability - penalty set aside - appeal allowed........ + More


  • 2018 (2) TMI 1176 - CESTAT CHENNAI

    VIT Consultancy Pvt. Ltd. Versus CST, Chennai-I

    Jurisdiction - Refund of of accumulated Cenvat credit - case of Revenue is that Commissionerate-I was not having any jurisdiction over the assessee s factory and the refund claim should have been filed with Commissionerate-III, who had the proper jurisdiction - Held that - In the absence of any dispute about legality of the refund claim or about appellant s entitlement to the same, the setting aside the order by the Commissioner (Appeals) is not ....... + More


  • 2018 (2) TMI 1127 - CESTAT MUMBAI

    M/s Sheeba Kuries Ltd. Versus Commissioner of Central Excise & Service Tax, Pune-III

    Banking and other financial services - Whether the appellant is liable to discharge the Service Tax liability on the amount retained by him while conducting the Chit Fund services? - Held that - in the case of Margadarshi Chit Funds 2017 (7) TMI 224 - SUPREME COURT OF INDIA it was held that the amount retained by the Chit Fund Manager (like the appellant herein) is not liable for tax under Finance Act, 1994 under the category of Banking and other....... + More


  • 2018 (2) TMI 1126 - CESTAT NEW DELHI

    M/s. K.B.S. Enterprises Versus CCE, Jaipur-I

    Construction of individual residential houses for Rajasthan Housing Board - case of appellant is that these houses are not to be considered as residential complexes as they do not share any common facilities and hence do not attract service tax - Held that - Since a categorical finding is required before confirming tax liability under Residential Complex Service , we find it fit and proper to set aside the impugned order and to remand the matter ....... + More


  • 2018 (2) TMI 1125 - CESTAT NEW DELHI

    M/s. Era Infra Engg. Pvt. Ltd. Versus CST, Delhi-I

    Commercial or Industrial Construction Services - demand pertains to 4 construction projects undertaken by the appellants viz. (a) Era Business School, (b) National Automotive Testing and R& D Infrastructure Projects, (c) Office Building for Naya Raipur Development Authority and (d) Hostel for NIT Calicut. - Era Business School - Held that - Era Education School is imparting only education and the same cannot be considered as a commercial activity....... + More


  • 2018 (2) TMI 1124 - CESTAT, BANGALORE

    M/s. Ocimum Systems Pvt. Ltd Versus COMMISSIONER OF SERVICE TAX Service Tax-II, Bangalore

    Penalty u/s 78 - intent to evade - Held that - there was no intention to evade service tax on the part of the appellant because the appellant has filed the returns and in ST-3 return, he has shown the adjustment under Column D2 instead of D4 which is only an error in disclosure - from the perusal of the service invoice which is placed on record and also the credit notes issued by the appellant and the disclosure in the service tax return, there i....... + More


  • 2018 (2) TMI 1123 - CESTAT MUMBAI

    Commissioner of Central Excise, Customs & Service Tax, Raigad Versus SRK Enterprises

    Monetary limit involved in appeal - Non-discharge of tax liability - Held that - the disputed tax liability is less than 10 lakhs and as per the litigation policy of the Government of India, the appeal stands dismissed........ + More


  • 2018 (2) TMI 1122 - CESTAT NEW DELHI

    M/s. Manish Contractor Versus Commissioner of Central Excise, Indore

    Manpower and recruitment agency service - demand of service tax of ₹ 6,60,859/- pertaining to EPF and ESI - Held that - service tax demand cannot be confirmed on the employer s contributed amount towards P.F., E.P.F. and E.S.I. - demand set aside. - Service of packing - job of packing / branding of toilet soap in the factory of M/s. Godrej Consumer Products - demand of service tax - Held that - it appears that packing cost included in the f....... + More


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