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Service Tax - Tribunal - Case Laws

Showing 41 to 60 of 17411 Records

  • 2018 (5) TMI 1364

    Refund of unutilized CENVAT credit - Rule 5 of the CCR 2004 read with N/N. 5/2006-CE (NT) dt. 14.03.2006 - Held that - The lower appellate authority has analyzed each of the issues one by one and has come to a reasoned finding. The Commissioner (Appeals) has also directed the assessee to file separate refund claims - On the issue of eligibility of various input services which the Revenue has found fault, the matter is now well settled in a number....... + More

  • 2018 (5) TMI 1363

    Non-refundable deposit, one time premium of Salami, which is not refundable - whether the said deposit is liable for Service Tax under the head of renting of immovable property? - Held that - there is a separate charge for the rent, which alone is taxable, the onetime premium charges is nonrefundable deposit, it is called as one time premium and not part of rent. Therefore, the same is not taxable - appeal allowed - decided in favor of appellant........ + More

  • 2018 (5) TMI 1362

    Business Support Services - the appellant had supplied RMC from their plant to the site of the customer through Transit Mixer Vehicle and the RMC is poured out by pumping from the special purpose vehicle and delivered at the desired location in the site - As the appellant had not discharged service tax on the service provided by them to clients in respect of RMC supplied to other manufacturers, the department was of the view that the said activit....... + More

  • 2018 (5) TMI 1361

    Refund claim - refund filed on the premise that on their activity of construction, they are not liable to pay service, therefore, amount paid by them is to be refunded - time limitation - unjust enrichment - Held that - it cannot be held that the appellant has filed refund claim with a delay. As in a case where is a dispute whether there is a liability of the assessee or not and the same has been settled by the higher forum, in that circumstances....... + More

  • 2018 (5) TMI 1360

    Demand of service tax after rejection of declaration under the Voluntary Compliance Entitlement Scheme (VCES) of the ground of limitation - validity of show cause notice - extended period of limitation - Held that - appellant provided business/service during the period April, 2008 to December, 2012 and filed declaration and VCES Scheme 2013 on 19.2.2014. Thereafter, the show cause notice has been issued on 17.02.2015 by without invoking extended ....... + More

  • 2018 (5) TMI 1359

    Valuation - completion and finishing services - abatement - As per the Revenue, value of the material used by appellant is not separately indicated in various invoices and service tax was charged on the invoice value, after availing abatement of 67% to which the appellant are not entitled for abatement of 67% - Held that - it is not disputed that appellant is executing the works of finishing assigned to them along with material - in terms of the ....... + More

  • 2018 (5) TMI 1305

    Refund claim - time limitation - section 11B of CEA - Held that - reliance placed upon the decision in the case of CCE, Coimbatore vs. GTN Engineering India Ltd. 2011 (8) TMI 960 - MADRAS HIGH COURT wherein it has been held that the relevant date for computing one year under Section 11B of the Central Excise Act, 1944 is to be determined by complying Rule 5 of CENVAT Credit Rules, 2004 and the assessee can file the refund claim for a quarter and ....... + More

  • 2018 (5) TMI 1304

    Penalty u/s 77 and 78 - Manpower Recruitment or supply Agency services - Security Agency Services - reverse charge mechanism - service tax with interest paid before issuance of SCN - Held that - when the appellant has paid the service tax along with interest before the issue of SCN, the authority should not have issued the SCN and the case of the appellant is covered by the provisions of Section 73(3) of the Finance Act - appeal allowed - decided....... + More

  • 2018 (5) TMI 1303

    CENVAT credit - demand of 6% of the value of the exempted service - assessee reversed the proportionate CENVAT credit - Held that - the appellant has reversed the proportionate CENVAT credit on 22/02/2016 before the adjudication order was passed - Though the appellant has submitted that he has submitted the detailed worksheet relating to his trading activity and has also disclosed everything in their return, but the authorities have not considere....... + More

  • 2018 (5) TMI 1302

    CENVAT credit - Renting of Immovable Property services - inputs - cement, glass and steels - input services - architect service and Works Contract Services - capital goods - Held that - the identical issue has come up in the case of M/s Galaxy Mercantile Ltd. V/s Commissioner 2018 (4) TMI 1042 - CESTAT ALLAHABAD , where it was held that unless excluded, all goods used in relation to manufacture of final product and for any other purpose used by a....... + More

  • 2018 (5) TMI 1301

    Construction services - liability of service tax - Construction of senior mess and junior hostel block building for panchsheel boys Inter College, NOIDA (undertaken on behalf of NOIDA authority) - Construction of auditorium for Panchsheel Boys Inters College, NOIDA (undertaken on behalf of NOIDA authority) - Food Court building in Dr. Ambedkar district school campus, sector 30 NOIDA (undertaken on behalf of NOIDA authority) - Construction 254 EWS....... + More

  • 2018 (5) TMI 1292

    Refund of credit reversed in excess erroneously - credit reversed at the instance of Audit party - credit of service tax paid on courier services - rejection on the ground that the appellant has voluntarily paid the said amount without protest. - Held that - Since the appellant has filed the refund claim within the period of limitation as prescribed u/s 11B of the CEA 1944 and therefore the rejection of the refund claim is not sustainable in law ....... + More

  • 2018 (5) TMI 1238

    Renting of Immovable Property Services - it was alleged that appellants had not registered with the service tax department and have also not discharged the said service tax liability on the services so rendered - Held that - the appellants, though not registered with the department for the services rendered by them, had also not collected any amount representing service tax from the service recipients. In these circumstances, it is only fair that....... + More

  • 2018 (5) TMI 1237

    Penalties - non-submission of the said ST-3 Returns - applicability of section 70 of FA - Held that - the appellant though was registered under taxable service provider but for the year 2005-08, he had not rendered any taxable service. Though, this fact was not known to the Department till they served the letter, upon the appellant as are mentioned in the show cause notice. But in view of Show Cause Notice being silent about any tax liability of ....... + More

  • 2018 (5) TMI 1236

    Voluntary Compliance Entitlement Scheme (VCES) - time limitation - proceedings rejecting VCES application barred by limitation of time - Held that - the CBEC vide circular dated 8.8.2013 has mandated that the show cause notice shall be given within 30 days of the date of filing of the said declaration or date of said circular whichever is later - In this case, admittedly, the show cause notice was handed over by the Service Tax department to the ....... + More

  • 2018 (5) TMI 1235

    Short payment of service tax - adjustment between excess and short payment cannot be done denied on the ground that the procedure prescribed in this regard in the Service Tax Rules has not been complied with - Held that - It is settled position of law that substantial benefit cannot be denied for failure to comply with certain procedural conditions. In principle there can be no objection to the adjustment of Service Tax short paid and excess paid....... + More

  • 2018 (5) TMI 1234

    Business Auxiliary Services - appellant had entered into the General Sales Agreement (GSA) dated 04/12/2013 with M/s Thai Airways International, for providing a bouquet of services related to reservation, ticketing, infrastructural support, liaising with the authorities, make sales, appoint passenger and cargo sales agents etc. - whether taxable under Business Auxiliary services or not? - Held that - In view of the fact that the period of dispute....... + More

  • 2018 (5) TMI 1233

    Liability of service tax - inclusion of reimbursable expenses - Held that - Reimbursable expenses cannot be considered as amount charged by service provider, for providing the taxable service . Since, the appellant was entitled for receiving the actual expenses incurred by it, the same should not be included in the gross value for the purpose of payment of service tax, inasmuch as, such amount is not towards the consideration received for providi....... + More

  • 2018 (5) TMI 1232

    Penalty u/s 77 and 78 - Respondent, a public authority, have not obtained service tax registration and have not paid the service tax - Held that - the respondent being a public authority has no special interest or benefit in concealing the facts from the department and as soon as they were told by the Department that they are liable to pay duty, they have paid the duty along with interest - in the case of Punjab Ex-Servicemen Corporation Versus C....... + More

  • 2018 (5) TMI 1231

    Valuation - management and maintenance or repair work - benefit of abatement under N/N. 12/2003-ST dated 20.06.2003 - benefit of the abatement stands denied for the non-compliance of the second condition of the Notification that there should be documentary proof specifically indicating the value of the said goods and materials sold during the course of service by the service provider to the recipient of the service. - Held that - reliance placed ....... + More

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