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Service Tax - Tribunal - Case Laws

Showing 41 to 60 of 18170 Records

  • 2018 (8) TMI 692

    Cleaning services - appellant providing cleaning of coaches services to Indian Railways for a period with effect from 1.4.2011 to 31.3.2011 - Held that - Since the period in dispute is prior to 2012 i.e. prior to incorporation of the concept of negative list when onwards these services have been covered under Section 65(105)(zzzd) and made taxable. Hence, the definition of cleaning service as was existing prior to year 2012, is relevant for the p....... + More

  • 2018 (8) TMI 691

    CENVAT Credit - common input services used in trading activity - Department is of the view that the appellant have wrongly utilised Cenvat Credit of input services pertaining to services used in trading of automobile cars - Rule 6 (3a) of Cenvat Credit Rules, 2004. - Held that - It is a matter of record that the appellant has been engaged in trading of automobile cars along with servicing of the cars and other automobile from the same premises an....... + More

  • 2018 (8) TMI 690

    Condonation of delay in filing appeal - difference of opinion - Held that - There was admitted delay of 79 days inclusive of 30 days condonable period available with the Commissioner but the ground cited by the appellant that the person in charge of Excise matter left the job and the matter could not go to the commercial head of the company who was out of station in connection with audit in Chennai plant appear to be reasonable. - The delay of 79....... + More

  • 2018 (8) TMI 628

    Penalty u/s 76 and 78 of FA - Doctrine of Merger - whether penalties can be imposed simultaneously under section 76 and 78? - Held that - It is now a settled law that for the period prior to 10.05.2008 simultaneous penalties can be imposed under section 76 and 78. - Quantum of penalty - whether penalty imposed under section 78 is in excess of the demand? - Held that - Section 78, as it stood during the period, provided for a penalty equal to the ....... + More

  • 2018 (8) TMI 627

    Whether differential service tax liability needs to be discharged by the appellant herein for the period April, 2007 and May, 2007 without extending benefit of abatement of N/N. 01/2006 and for the subsequent period whether ash dyke constructed by the appellant would fall under the works contract services or site formation and clearance services? - Held that - The entire contract which has been entered into by the appellant with Lanco Infratech L....... + More

  • 2018 (8) TMI 626

    Levy of service tax - parking charges - whether the appellant is liable to pay service tax on the parking charges collected by the appellant as Authorized Service Station during the period 2008-09 to 2011.12? - extended period of limitation. - Held that - Demand upto 30.04.2011 confirmed in view of the amendment in the definition of Authorized Service Station under Clause (zo) of sub-Section (105) of Section 65 of the Act. - No case for invocatio....... + More

  • 2018 (8) TMI 625

    Admission of additional submissions/documents - Held that - Most of the documents are copy of the documents which are already part of record below and some of these are calculations/reconciliations prepared by them - the additional submissions and documents admitted - appeal allowed........ + More

  • 2018 (8) TMI 624

    Extended period of limitation - Classification of Services - Smt Sneh Piplani, Proprietor of M/s ACE Institute for Education & Language, Jaipur under an agreement with M/s ACE Institute for Education & Language, started coaching services - modification of exemption w.e.f. 27.02.2010 defining Vocational Training Institute‟ - whether the said services would be classified under the head Commercial Training & Coaching Services or ot....... + More

  • 2018 (8) TMI 623

    Levy of Service Tax - activity of trading - whether the appellant is liable to pay service tax on their activity of trading, wherein they receive goods on sale basis from the manufacturer-Ingersoll-Rand India Ltd (IRIL) and such goods are resold by them on retail sale price as fixed by the manufacturer IRIL and they are entitled to a fixed amount of commission/discount/margin? - Held that - There is no merit in the appeal of Revenue as the appell....... + More

  • 2018 (8) TMI 622

    Valuation - demand of service tax on security deposit made by tenant - Whether Service Tax has been rightly demanded on the amount of security deposit made by the tenant to the Appellant/landlord? - Held that - The demand raised in the impugned order is erroneous being made on the refundable security deposit. Such refundable amount cannot form consideration as defined under Section 67. - The demand of Service Tax on the amount of annual rent of &....... + More

  • 2018 (8) TMI 621

    Refund of Service Tax paid - Time Limitation - Section 11B of the Central Excise Act, 1944 - Held that - The amount of Service Tax paid by the appellant during the disputed period had also been deposited by such service provider in the Central Government account. Since such service provider has not served any food or beverages in a restaurant, eating joint or a mess and provided altogether a different taxable service to the appellant within its f....... + More

  • 2018 (8) TMI 620

    Refund of CENVAT Credit - rejection on the ground that the input services have no nexus with the output service exported by the appellant - Held that - In view of the fact that the authorities below have denied the refund benefit mostly on the ground that there is no nexus between input services and output service provided by the appellant, the matter should go back to the original authority for consideration of the provisions of the amended Rule....... + More

  • 2018 (8) TMI 619

    Penalty u/s 78 - amount towards service tax and interest deposited by the appellant before issuance of the show-cause notice - Held that - Due to bonafide belief that service tax was not payable on legal service, the appellant did not pay the service tax amount into the Central Government account. However, on pointing out the mistake by the audit wing, the service tax amount towards such taxable service was paid before issuance of the show-cause ....... + More

  • 2018 (8) TMI 618

    CENVAT Credit - input services - Outdoor Catering Services - Works Contract Service - Held that - Though the services are in the nature of works contract, but were not related to construction of building or civil structure or laying of foundation etc. Since the nature of the activities provided by the service providers to the respondent as per the contract and as indicated in the invoices have not been properly scrutinized by the authorities belo....... + More

  • 2018 (8) TMI 617

    Payment/adjustment from the cenvat account - Held that - The report dated 4.7.2018 has not properly prepared and captured the actual cenvat credit taken and utilized for payment of service tax on the disputed taxable service - the matter should go back to the original authority for proper computation of the service tax liability and for ascertaining the fact whether, the adjudged amount, in question, had already been deposited by the appellant, a....... + More

  • 2018 (8) TMI 601

    Refund of service tax paid - Rule 5B of the CENVAT Credit Rules, 2004 - rejection on the ground that the respondent being a recipient of taxable service and not a service provider, the provisions of Rule 5B of the rules read with N/N. 12/2014-Central Excise (N.T.) dated 03.03.2014 are not applicable and accordingly, refund application is not maintainable - Held that - It is an admitted fact on record that the respondent does not provide any taxab....... + More

  • 2018 (8) TMI 561

    Business Auxiliary Services - commission/incentive/remuneration etc. - Held that - As regard the taxability of the services, the same has been settled against the appellant by the Larger Bench in case of Pagariya Auto Centre 2014 (2) TMI 98 - CESTAT NEW DELHI (LB) - demand upheld. - Time Limitation - Held that - The appellant have neither registered themselves nor filed any ST-3 return. In such a situation department was absolutely unaware about ....... + More

  • 2018 (8) TMI 560

    Demand of Service Tax - Reverse charge mechanism - Section 66A of Finance Act, 2006 - ECB obtained by the respondent from International Finance Corporation Washington, USA - the said corporation does not have any office in India - Held that - Revenue has not disputed the fact that IFC enjoys immunity from payment of tax. Their only contention is that tax is not being confirmed against IFC but the confirmation is against the assessee, who is locat....... + More

  • 2018 (8) TMI 559

    CENVAT Credit - common input services, which had been used in or in relation to providing of taxable service as well as exempted service - non-maintenance of separate records - Rule 6(3)(i) of the Cenvat Credit Rules, 2004 - Held that - Admittedly appellant have reversed the Cenvat credit availed in respect of the common input services - As per the Hon‟ble Karnataka High Court decision in the case of CCE, Mangalore vs. Kudremukh Iron & ....... + More

  • 2018 (8) TMI 558

    CENVAT Credit - input services - rent-a-cab services - Held that - The issue involved in the instant case were specifically addressed by Hon ble High Court of Gujarat in the case of Vijay Travels 2015 (1) TMI 809 - GUJARAT HIGH COURT , where it was held that Petitioner cannot escape tax liability on the ground that the hiring is different from renting as the intention of the Government is to tax service provider of a service which involves both h....... + More

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