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Service Tax - Tribunal - Case Laws

Showing 81 to 100 of 16633 Records

  • 2018 (2) TMI 1042 - CESTAT NEW DELHI

    Management or Business Consultant service - Revenue entertained a view that the appellants were providing taxable service under the category of Management or Business Consultant in terms of Section 65(65) read with Section 65(105)(r) of the Finance Act, 1994 - Held that - respondent assessee has not provided any advice or consultancy with reference to organisation of M/s RPS Associates or business of M/s RPS Associates. No such role can be inferr....... + More


  • 2018 (2) TMI 1041 - CESTAT NEW DELHI

    Commercial or Industrial Construction Services - construction of cardio vascular centre at Bikaner by M/s. N.S. Associates for M/s. Haldiram Charitable Society - whether commercial activity or otherwise? - Held that - The provisions of Section 65(25)(b) intended for taxing Commercial or Industrial Construction Service is for construction of a new building or civil structure, which is used or to be used primarily for commerce or industry or work i....... + More


  • 2018 (2) TMI 1040 - CESTAT MUMBAI

    Refund claim - time limitation - N/N. 14/2016-CE (NT) dated 01/03/2016 - Rule 5 read with N/N. 27/2012-CE (NT) dated 18/06/2012 - Held that - the period of one year, in case of export of service, shall be reckoned from the date of receipt of foreign exchange and not from any other date - In the admitted fact of this case, the refund claims were filed within one year from the date of receipt of foreign exchange. Therefore, irrespective of whether ....... + More


  • 2018 (2) TMI 1039 - CESTAT MUMBAI

    Renting of immovable property services - Penalty - case of appellant is that they have received compensation and not rent from seller - Held that - Though there was no agreement between the seller and appellant, still in the current circumstances it is seen that the appellant had allowed the seller to use premises for further renting, for a consideration - appellant could have availed the credit of Service Tax already paid by seller - demand uphe....... + More


  • 2018 (2) TMI 1038 - CESTAT MUMBAI

    Business Auxiliary Service - short payment of service tax - tax liability on the Overriding Commission received for cargo bookings undertaken by them for Airlines not discharged - Held that - the adjudicating authority has not recorded any reasoning for coming to a conclusion as to why he has held that the respondents herein had not undertaken any activity of cargo handing during the period in question and that they did not receive any Overriding....... + More


  • 2018 (2) TMI 1037 - CESTAT NEW DELHI

    Refund claim - service tax paid on the services used in relation to export - N/N. 41/2007 dated 6.10.2007 - Port services - GTA Service - Overseas Commission - Held that - as, regards port services, it is not disputed that the appellant has submitted the bills issued by various service provider. The appellant has paid the service tax to the service provider, is also not disputed - when all the documents are produced, refund to be allowed. - GTA s....... + More


  • 2018 (2) TMI 1036 - CESTAT, ALLAHABAD

    Valuation - Management, Maintenance and Repair service - case of the Revenue was that the appellant/assessee was required to pay the Service Tax on the total contracted value, including consumables and items used in the repair of the motors - Held that - The appellant/assessee has paid value added tax on goods used in the repairing process. The mere fact that the cost of the various items was shown for the purpose of price variation will not make....... + More


  • 2018 (2) TMI 1035 - CESTAT, BANGALORE

    CENVAT credit - input services - sales promotion - Held that - reliance placed in the case of BHURUKA GASES LTD. Versus COMMISSIONER OF C. EX., CUS. & S.T., BANGALORE-I 2014 (1) TMI 1662 - CESTAT BANGALORE , where it was held that Canvassing and procuring order were in relation to sales promotion and would fall under sales promotion activity - appeal allowed - decided in favor of appellant........ + More


  • 2018 (2) TMI 1034 - CESTAT, BANGALORE

    100 EOU - service tax and education cess on the royalty paid - intellectual property service - services of temporary transfer of technical know-how - the sole contention of the Department is that such technical know-how is recognised under international treaties to which India is a signatory and hence it is leviable to tax in India - Held that - as per Article 253 of the Constitution of India, for implementing any treaty agreement or convention w....... + More


  • 2018 (2) TMI 1033 - CESTAT, BANGALORE

    Adjustment of excess service tax paid - Held that - the issue is no longer res integra and is decided in favor of the respondent in the case of Jubilant Organosys Ltd. 2014 (10) TMI 138 - CESTAT NEW DELHI , where it was held that the adjustments of service tax was allowed in terms of Rule 6(4A) of Service Tax Rules, under similar circumstances - appeal dismissed - decided against Revenue........ + More


  • 2018 (2) TMI 1032 - CESTAT, BANGALORE

    Voluntary Compliance Entitlement Scheme - declaration under VCES rejected alleging that in the adjudication for the period up to 2007-08, there was a demand of ₹ 1,83,849/- under Works Contract Service and hence the appellant suffered from disqualification under second proviso to Section 106(1) - Held that - the VCES scheme is part and parcel of Finance Act, 1994 and all the provisions of the Finance Act are applicable to the scheme to the ....... + More


  • 2018 (2) TMI 1031 - CESTAT, BANGALORE

    Consulting engineer service - Extended period of limitation - whether the Department was entitled to issue show-cause notice dt. 21/04/2005 for demand of service tax, by invoking the longer time limit under Section 73 of the Finance Act, 1994? - Held that - the Department had in fact issued 5 show-cause notices which covered some of period covered in the present proceedings. From the earlier SCN and the corresponding order of the original authori....... + More


  • 2018 (2) TMI 1030 - CESTAT, BANGALORE

    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

    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

    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

    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

    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

    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

    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

    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


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