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Service Tax - Tribunal - Case Laws

Showing 61 to 80 of 16593 Records

  • 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


  • 2018 (2) TMI 934 - 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 933 - CESTAT, BANGALORE

    ABB Limited Versus Commissioner of Service Tax BANGALORE SERVICE TAX- I

    Penalty - wrongly availed CENVAT credit, reversed alongwith interest as soon as pointed out - Held that - reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX Versus M/s ADECCO FLEXIONE WORKFORCE SOLUTIONS LTD 2011 (9) TMI 114 - KARNATAKA HIGH COURT , where it was held that The assessee has paid both the service tax and interest for delayed payments before issue of show cause notice under the Act. Sub-Sec.(3) of Sec. 73 o....... + More


  • 2018 (2) TMI 932 - CESTAT, BANGALORE

    VP Khader Versus Commissioner of Central Excise, Customs and Service Tax Cochin-cce

    Condonation of delay of 256 days in filing the appeal before the Commissioner(Appeals) - Held that - as per Section 85(3) which is applicable during the relevant period, which provides that an appeal shall be presented within three months from the date of receipt of the decision or order of the authority, relating to service tax, interest or penalty - Further the proviso to this section provides that the Commissioner of Central Excise(Appeals) ma....... + More


  • 2018 (2) TMI 931 - CESTAT, BANGALORE

    Bharata Sanchar Nigam Lta (Telecom) Versus Commissioner Of Central Excise And Service Tax Mangalore

    Levy of service tax - telecommunication services - Department was of the view that such inter connection usage charges are leviable to service tax under the category of leased circuits - Held that - the leviability of service tax on inter connection usage charges has been the subject matter of various appeals which stand decided by the Tribunal in favour of the telecom service providers - In the case of Bharti Airtel Ltd. Vs. CST, Ahmedabad 2007 ....... + More


  • 2018 (2) TMI 930 - CESTAT, BANGALORE

    Commissioner of Central Tax, Bangalore North Versus RNR Construction Pvt. Ltd.

    Stay of impugned order - Refund of service tax paid on certain construction activities carried out by them during the period 01.04.2015 to 29.02.2016 - Held that - The learned Commissioner (Appeals), vide the impugned order, has remanded the matter to the original authority for fresh adjudication of the refund claim filed by the respondent. Inasmuch as this is only remand, we find no reason to interfere with the same. The original authority is di....... + More


  • 2018 (2) TMI 929 - CESTAT HYDERABAD

    BSNL Versus CCE, C & ST Hyderabad-II And Vice-Versa

    CENVAT credit - angles, channels and beams etc., used to erect the towers and pre-fabricated buildings on which transmission equipments were installed - Held that - identical issue has been decided by this Bench in M/s. Bharat Sanchar Nigam Ltd., Versus CCE, C & ST, Hyderabad-III 2017 (2) TMI 439 - CESTAT HYDERABAD , wherein the Bench on merits held against BSNL, holding that Cenvat Credit is not to be allowed on the angles, channels and beam....... + More


  • 2018 (2) TMI 928 - CESTAT HYDERABAD

    Vijai Bhavani Power Tech. Pvt. Ltd Versus CCE, C & ST, Visakhapatnam-II

    GTA service - N/N. 35/2004-ST, dated 03.12.2004 - Department took the view that notification exemption is not available to appellant as there was no evidence to show that the conditions of the notification were fulfilled - Held that - Notification No. 32/2004-ST restricted the service tax liability on taxable value in respect of services provided by Goods Transport Agency (GTA) to 25 of the gross amount charged. This notification was rescinded w........ + More


  • 2018 (2) TMI 927 - CESTAT, BANGALORE

    Verisign Services India Pvt. Ltd. Versus Commissioner of Service Tax Bangalore Service Tax- I

    100 EOU - Refund claim - Renting of Immovable Property for parking space - Supply of Tangible Goods for Cafeteria - rejection on the ground that the services for which they filed refund claim are not input services as per Rule 2(l) of the CCR 2004 - Held that - the Renting of Immovable Property for parking space is a part of the output service as without that space the persons visit to the office of the appellant cannot reach to the office and fo....... + More


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