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Service Tax - Tribunal - Case Laws

Showing 81 to 100 of 18210 Records

  • 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

  • 2018 (8) TMI 557

    CENVAT Credit - various inputs - the inputs are used for construction of factory shed, building or lying of foundation or making of structures for support of capital goods etc used for providing outward service of Erection, Commissioning and Installation - N/N. 16/2009-CE (NT) 07.07.09 - Held that - The entire controversy revolves around the Notification No. 16/2009-CE (NT) 07.07.09 whereby in the definition of the inputs under explanation to the....... + More

  • 2018 (8) TMI 556

    Commercial Training and Coaching Centre - appellant M/s Institute of Chartered Financial Analysis of India (M/s. ICFAI) offer the certificate and degree in courses offered by them through a branch office located in Baroda - Vocational training or not? - N/N. 24/2004-ST dated 10.09.2004 as amended - Held that - The very same issue has already been decided in the appellant s own case by this Tribunal in M/s Institute of Chartered Financial Analysis....... + More

  • 2018 (8) TMI 555

    Taxability - margin received in the form of discount - sale of Sim Card of Vodafone, a Telecommunication service provider - Held that - The issue is no more res-integra and is decided in the case of COMMISSIONER CENTRAL EXCISE, LUCKNOW VERSUS M/S CHOTEY LAL RADHEY SHYAM 2017 (9) TMI 509 - ALLAHABAD HIGH COURT , where it was held that activity of purchase and sale of SIM card belonging to BSNL where BSNL has discharged the service tax on the full ....... + More

  • 2018 (8) TMI 554

    CENVAT Credit - service received from MSO - cable operator service - appellant were under bonafide belief that since MSO was brought into tax net, the MSO are supposed to pay the service tax and the appellant was not required to pay the service tax on the same service, and therefore, during the period April 2005 to August 2006 they have not discharged the service tax - Held that - If the appellant is entitled to the Cenvat Credit accordingly the ....... + More

  • 2018 (8) TMI 553

    CENAVT Credit - Reversal of 6 % in terms of Rule 6 - refund as per Section 102 of Finance Act, 2016 - scope of SCN - Held that - This is not a case of normal availment of CENVAT credit knowingly that the output service is exempted. The appellant have legally and correctly availed the CENVAT credit as their output service was taxable during the period April 2015 to February 2016. Thereafter as per the mandate given under Section 102 of Finance Act....... + More

  • 2018 (8) TMI 496

    EOU - Reverse charge mechanism - Business Auxiliary Services - received services from Foreign companies, which did not have office in India, in respect of the services rendered abroad - case of appellant is that Section 66A could not have been made applicable retrospectively as it came into force only from 18.04.2006 - Held that - In respect of the service provider being abroad, the liability to pay Service Tax on reverse charge mechanism has com....... + More

  • 2018 (8) TMI 495

    Extended period of limitation - Reverse Charge Mechanism - External Commercial Borrowings obtained from abroad - Revenue Neutrality - Held that - Revenue has not disputed the fact that appellant has paid the service tax and has also availed the Cenvat credit thereof. In this circumstance, it is apparent that the situation is Revenue neutral. - In view of the Revenue neutral situation, as held in the case of Jay Yushin Limited 2000 (7) TMI 105 - C....... + More

  • 2018 (8) TMI 494

    100% EOU - Refund of service tax paid - input services - denial on the ground of nexus with the output service provided by the appellant - Held that - With regard to establishing the nexus between the input and output services, the Tax Research Unit of CBEC vide letter dated 16.3.2012, has clarified that the new scheme introduced by substituting Rule 5 does not require the kind of correlation between exports and input services, which were hithert....... + More

  • 2018 (8) TMI 493

    Levy of service tax - Goodwill - reimbursable expense - It is the case of the Department that the amount is the consideration received by the appellant for services provided by foreign service providers - Reverse charge mechanism - Held that - Undisputedly, the services are in respect of due diligence, legal compliance requirements, market analysis, etc., made by the foreign service providers before incorporation of the appellant-company. The app....... + More

  • 2018 (8) TMI 492

    CENVAT Credit - common input service used for both taxable and exempted services - Rule 6(3) of CENVAT Credit Rules - Held that - The lower authority has failed to make any justifiable grounds before confirmation of demand in respect of submission of the appellant that they never availed and utilised Input service credit towards exempted service in respect of road construction. The department also failed to submit any calculation sheet/reconcilia....... + More

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