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Service Tax - Tribunal - Case Laws

Showing 41 to 60 of 16579 Records

  • 2018 (2) TMI 1030 - CESTAT, BANGALORE

    Kerala Agro Machinery Corporation Ltd Versus Commissioner Of Central Excise, Customs And Service Tax Cochin-Cce

    C&F Services - recipient of service - reverse charge mechanism - Held that - It is not in dispute that the show cause notice has been issued to all the appellants for recovery of service tax under Section 73 of the Finance Act, 1994. The issue of demand of service tax under Section 73 was adjudicated and demands confirmed relying upon retrospective amendments to Finance Act, 1994. - A Division Bench of this Tribunal in the case of L.H. Sugar Fact....... + More


  • 2018 (2) TMI 1029 - CESTAT CHENNAI

    Presidium Constructions Coimbatore (P) Ltd. Versus Commissioner of Central Excise & ST, Coimbatore

    Condonation of delay of 1557 days in filing the appeal - non-service of notice u/s 37C of the CEA 1994 read with Section 83 of the FA 1994 - Held that - impugned order has been served on the employee Shri Sudhir Niranjanlal Sharma on 18.1.2013 who has furnished an acknowledgement with regard to receipt of the OIO - the delay on the part of the appellant is hit by the Doctrine of Laches - the explanation for the inordinate delay given by the appel....... + More


  • 2018 (2) TMI 1028 - CESTAT CHENNAI

    M/s. Integra Software Services Pvt. Ltd. Versus Commissioner of Central Excise, Puducherry

    Refund claim - Renting of Immovable Property Services - Maintenance or Repair Services - Delegate (Commercial Training or Coaching) - Maintenance or Repair Service - denial on the ground that the entire credit availed on the input services could not be utilised by them being an E.O.U - Held that - in the appellant s own case M/s. Integra Software Services Pvt. Ltd. Versus CCE & ST, Pondicherry 2017 (8) TMI 1053 - CESTAT CHENNAI , the issue wh....... + More


  • 2018 (2) TMI 1027 - CESTAT HYDERABAD

    GVK Power & Infrastructure Ltd., GVK Energy Ltd. Versus CCE & C Viskahapatnam

    Whether appellant herein engaged in operations and maintenance of power plants, as per the agreements entered with GVK industries Ltd., at various locations is liable to be taxed? - the contract is for operation and maintenance of the power plant to produce electricity and transmit it to the power grid. Appellants are challenging orders on two grounds i.e. production of electricity is manufacture of goods and that contracts cannot be vivisected a....... + More


  • 2018 (2) TMI 1026 - CESTAT HYDERABAD

    Chandra Shipping & Trading Services Versus CCE, C&ST, Visakhapatnam-II

    Benefit of N/N. 32/2004-ST, dated 03.12.2004 - C&F and logistic services - Department took the view that exemption would not be available to the appellant as there was no evidence to show that the conditions specified in the notification were fulfilled - Held that - circular No. 137/154/2008-CD.4, dated 21.08.2008, clarified that it is but evident that even for the past cases before the extension of benefit of 75 , abatement to GTA services uncon....... + More


  • 2018 (2) TMI 1025 - CESTAT HYDERABAD

    R.A.K. Ceramics India Pvt. Ltd Versus CCCE & ST, Visakhapatnam-II

    Valuation - GTA service - abatement - N/N. 32/2004-ST, dated 03.12.2004 - Department took the view that there is no evidence that credit of duty paid on inputs or capital goods, has not been taken by the Goods Transport Agency under N/N. 12/2003-ST, dated 20.06.2003 - Held that - from circular No. 137/154/2008-CD.4, dated 21.08.2008, it is but evident that even for the past cases before the extension of benefit of 75 , abatement to GTA services u....... + More


  • 2018 (2) TMI 1024 - CESTAT HYDERABAD

    Commissioner of Customs, Central Excise and Service Tax Versus Sri Lakshmi Promoters

    Business of selling residential houses and apartments - levy of service tax - case of appellant is that they are contesting the issue only on the confirmation of the demands against them of ₹ 8.26 lakhs approximately on the ground that the said demand has been confirmed for the period post December 2012 for which no show-cause notices has been issued. - Held that - it is found that demand of approximately ₹ 7.48 lakhs has not raised i....... + More


  • 2018 (2) TMI 950 - CESTAT, BANGALORE

    Commissioner of Customs And Service Tax, Bangalore Versus Apotex Pharmachem India Pvt. Ltd.

    Refund of unutilized CENVAT credit - input services - Rule 5 of Cenvat Credit Rules, 2004 - Held that - in respondent s own case M/s. Apotex Pharmachem India Pvt. Limited Versus Commissioner of Central Excise, Customs and Service Tax, Bangalore 2017 (2) TMI 54 - CESTAT BANGALORE this Tribunal held that these services are Input Services and respondent is entitled for refund claim filed by them - appeal dismissed - decided against Revenue........ + More


  • 2018 (2) TMI 946 - CESTAT BANGALORE

    CCE & CST, Bengaluru Service Tax-I Versus M/s. Span Infotech (India) Pvt. Ltd.

    Refund claim - time limit - Section 11B of the Central Excise Act, 1944 - whether the time limit prescribed under Section 11B in respect of filing of refund claims is to be applied from the date of receipt of payment for export of services or can be considered from the end of the quarter in which such payments have been received? - Held that - there is a specific condition that the refund claims are required to be filed within the period specifie....... + More


  • 2018 (2) TMI 945 - CESTAT MUMBAI

    M/s. Hardy Exploration & Production (I) Inc. Versus CST, Chennai

    Valuation - includibility - freight charges and equipment rental charges etc. - The department was of the view that as per Rule 5(1) of Service Tax (Determination of Value) Rules 2006, any expenditure or cost which are incurred by the service provider in the course of providing taxable services are to be treated as consideration and has to be included in the value of taxable services for levy of service tax - sub-rule 1 of Rule 5 of Service Tax (....... + More


  • 2018 (2) TMI 944 - CESTAT CHENNAI

    M/s. Sindhu Cargo Services Ltd. Versus CST, Chennai

    Valuation - includibility - reimbursement of certain expenditure incurred on behalf of the clients - Held that - Regarding exclusion of reimbursement expenses, it is clear that the said exclusion can be allowed on satisfactory proof of documents specifically to the effect that these are on actual basis as per the arrangement between the client and the appellant. This can be easily verified with the supporting documents to be submitted by the appe....... + More


  • 2018 (2) TMI 943 - CESTAT HYDERABAD

    CCCE & ST, Hyderabad Versus The Professional Express

    Benefit of reduced penalty u/s 78 - non-discharge of service tax - extended period of limitation - Held that - once the demand of service tax liability for the period 01.10.2005 to 31.07.2008 is demanded under the show cause notice dated 17.02.2011, it is obviously done by invoking the extended period. If there is a demand by invoking extended period for the payment of service tax, in my view, the provisions of Section 78 will have to be followed....... + More


  • 2018 (2) TMI 942 - CESTAT HYDERABAD

    CCE, Visakhapatnam Versus M/s. Manohara Enterprises

    Classification of services - services of loading of coal at railway goods shed, transporting & unloading same at the premises - whether the activity under taken by the respondent would merit classification under cargo handling service or otherwise? - Held that - the respondent was required to do the transportation of coal from the railway head to the factory premises shifting of various materials with the premises - the first appellate author....... + More


  • 2018 (2) TMI 941 - CESTAT HYDERABAD

    M/s Aegis Ltd. Versus Commissioner of Customs, Central Excise & Service Tax, Hyderabad

    CENVAT credit - modernization, renovation or repairs of premises - Held that - there is no dispute as to the services were availed by the appellant, in respect of modernization, renovation or repairs of premises - The First Appellate Authority has also recorded that these services are covered under inclusive part of the definition. If these services are undisputedly, used for modernization, renovation or repair of premises the question of denying....... + More


  • 2018 (2) TMI 940 - CESTAT HYDERABAD

    Ecil Rapiscan Limited Versus CCCE & ST, Hyderabad

    CENVAT credit - Commission agent services - common inputs and input services which are used to utilise for trading activity - Held that - in respect of service tax paid on Commission Agent Services, appellant is not eligible to avail cenvat credit - any commission paid for procurement of business cannot be considered is in relation to business activity and hence held to be ineligible - credit not allowed. - CENVAT credit - trading activity being ....... + More


  • 2018 (2) TMI 939 - CESTAT MUMBAI

    Khandelwal Transport, Khandelwal Earth Movers Versus Commissioner of Customs & Central Excise, Nagpur

    Classification of services - cargo handling services or transportation services? - appellants have argued that loading and unloading done is a kind of self-service necessary to undertake the service of transportation undertaken by them. - Held that - Loading in the riverbed is not a simple activity of loading as the sand has to be mined using an excavator or other machine. The location of riverbed is not fixed. The loading in the stockyard is, ho....... + More


  • 2018 (2) TMI 938 - CESTAT NEW DELHI

    Commissioner of Central Excise Meerut-II Versus M/s. Kisan Sahkari Chini Mills Ltd.

    Classification of service - GTA Service - respondent is engaged in carrying the sugarcane from the collection point to its factory by individual truck operators - whether classified under GTA Service or otherwise? - Held that - an identical issue has came up before the Tribunal in the case of M/s. Ashoka Marbles Pvt. Ltd. Vs. CCE, Jaipur I 2017 (9) TMI 711 - CESTAT NEW DELHI , where it was held that the service of transportation of sugarcane prov....... + More


  • 2018 (2) TMI 937 - CESTAT, BANGALORE

    Popular Vehicles And Services Ltd Versus Commissioner Of Central Excise, Customs And Service Tax Cochin-Cce

    Business Auxiliary Service - non-payment of service tax - Held that - the issue already stands decided in favour of the appellant by the Tribunal in the case of CST, Mumbai-I Vs. Sai Service Station Ltd. 2013 (10) TMI 1155 - CESTAT MUMBAI , where it was held that circular issued by MUL which provides certain incentives in respect of cars sold by the assessee respondent. These incentives are in the form of trade discount, no demand - demand set as....... + More


  • 2018 (2) TMI 936 - CESTAT CHANDIGARH

    Canon India Pvt. Ltd. Versus CCE & ST, LTU, Delhi

    Banking and Financial Service - appellant is engaged in the financial leasing of equipment and machines under the agreement named as Fixed Period Rental Agreement - Held that - admittedly there is no transfer of the ownership of the goods at the end of lease, the same does not fall in the category of financial lease and falls in the category of operating lease - demand not sustainable. - Business Auxiliary Service - it was alleged that appellant ....... + More


  • 2018 (2) TMI 935 - CESTAT, BANGALORE

    Tractors And Farm Equipemtns Ltd (tafe (tractors) , Versus Commissioner of Central Excise, Service Tax And Customs Bangalore-iv

    Goods Transport Operator services during the period 16/11/1997 to 01/06/1998 - reverse charge mechanism - Department was of the view that the service tax is liable to be paid by appellant as a recipient of service on reverse charge basis, for the above period - Held that - Hon ble Supreme Court in the case of CCE, Vadodara-I Vs. Gujarat Carbon & Industries Ltd. 2008 (8) TMI 4 - SUPREME COURT has held that In respect of GTA, the liability to f....... + More


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