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Service Tax - Case Laws

Showing 1 to 20 of 19063 Records

  • 2018 (2) TMI 1129 - BOMBAY HIGH COURT

    Commissioner of Service Tax­IV Mumbai Versus M/s. J.P. Morgan Services Pvt. Ltd

    CENVAT credit - input services - rejection was on the ground that there were 21 services which were held to be not used in providing output services, and hence not classifiable as input service under Rule 2(1) of the Cenvat Credit Rules. The other reason was that Cenvat Credit was availed on the input services but against input invoice which pertains to the period prior to registration. - Held that - the scope of admissibility of input services i....... + More


  • 2018 (2) TMI 1128 - MADRAS HIGH COURT

    BNP Paribas Global Securities Operations Private Limited Versus The Assistant Commissioner of Service Tax

    Refund claim - time limitation - export of services out of India - validity of SCN - Revenue s case is that as per Section 11(B) of the CEA 1944, the refund claim has to be filed within one (1) year from the relevant date and the relevant date in the case of the petitioner is the date of order passed by the appellate authority and if such date is reckoned, the application for refund dated 27.04.2017 is filed beyond the period of one year - Held t....... + More


  • 2018 (2) TMI 1127 - CESTAT MUMBAI

    M/s Sheeba Kuries Ltd. Versus Commissioner of Central Excise & Service Tax, Pune-III

    Banking and other financial services - Whether the appellant is liable to discharge the Service Tax liability on the amount retained by him while conducting the Chit Fund services? - Held that - in the case of Margadarshi Chit Funds 2017 (7) TMI 224 - SUPREME COURT OF INDIA it was held that the amount retained by the Chit Fund Manager (like the appellant herein) is not liable for tax under Finance Act, 1994 under the category of Banking and other....... + More


  • 2018 (2) TMI 1126 - CESTAT NEW DELHI

    M/s. K.B.S. Enterprises Versus CCE, Jaipur-I

    Construction of individual residential houses for Rajasthan Housing Board - case of appellant is that these houses are not to be considered as residential complexes as they do not share any common facilities and hence do not attract service tax - Held that - Since a categorical finding is required before confirming tax liability under Residential Complex Service , we find it fit and proper to set aside the impugned order and to remand the matter ....... + More


  • 2018 (2) TMI 1125 - CESTAT NEW DELHI

    M/s. Era Infra Engg. Pvt. Ltd. Versus CST, Delhi-I

    Commercial or Industrial Construction Services - demand pertains to 4 construction projects undertaken by the appellants viz. (a) Era Business School, (b) National Automotive Testing and R& D Infrastructure Projects, (c) Office Building for Naya Raipur Development Authority and (d) Hostel for NIT Calicut. - Era Business School - Held that - Era Education School is imparting only education and the same cannot be considered as a commercial activity....... + More


  • 2018 (2) TMI 1124 - CESTAT, BANGALORE

    M/s. Ocimum Systems Pvt. Ltd Versus COMMISSIONER OF SERVICE TAX Service Tax-II, Bangalore

    Penalty u/s 78 - intent to evade - Held that - there was no intention to evade service tax on the part of the appellant because the appellant has filed the returns and in ST-3 return, he has shown the adjustment under Column D2 instead of D4 which is only an error in disclosure - from the perusal of the service invoice which is placed on record and also the credit notes issued by the appellant and the disclosure in the service tax return, there i....... + More


  • 2018 (2) TMI 1123 - CESTAT MUMBAI

    Commissioner of Central Excise, Customs & Service Tax, Raigad Versus SRK Enterprises

    Monetary limit involved in appeal - Non-discharge of tax liability - Held that - the disputed tax liability is less than 10 lakhs and as per the litigation policy of the Government of India, the appeal stands dismissed........ + More


  • 2018 (2) TMI 1122 - CESTAT NEW DELHI

    M/s. Manish Contractor Versus Commissioner of Central Excise, Indore

    Manpower and recruitment agency service - demand of service tax of ₹ 6,60,859/- pertaining to EPF and ESI - Held that - service tax demand cannot be confirmed on the employer s contributed amount towards P.F., E.P.F. and E.S.I. - demand set aside. - Service of packing - job of packing / branding of toilet soap in the factory of M/s. Godrej Consumer Products - demand of service tax - Held that - it appears that packing cost included in the f....... + More


  • 2018 (2) TMI 1121 - CESTAT NEW DELHI

    Apex Advertising Versus CCE And ST, Jaipur-I

    Advertising Service - non-payment of service tax - Held that - the service Tax in respect of the services provided by the appellant had already been discharged by the main advertiser. Hence, it is not the case of non-payment of tax by the appellant for providing the taxable service. - Chandigarh Bench of the Tribunal in the case of Lone Star Engineers 2016 (9) TMI 489 - CESTAT CHANDIGARH have held that the payment of main contractor on behalf of ....... + More


  • 2018 (2) TMI 1120 - CESTAT MUMBAI

    Commissioner of Central Excise, Kolhapur Sharda Industries

    Taxability - manpower supply and recruitment agency services - Held that - the respondent was awarded specific jobs and not the supplies of labour and the consideration paid for such specific jobs was based upon per piece and not on salary basis to the employees/labour utilized for such activity - appeal dismissed - decided against Revenue........ + More


  • 2018 (2) TMI 1119 - CESTAT, BANGALORE

    Asea Brown Boveri Ltd. Versus CCE&ST, LTU, Bangalore And Vice-Versa

    Levy of service - works contract service - execute turnkey contracts for supply, erection, installation and commissioning of power transmission and distribution systems - Held that - this issue is no more res integra and has been settled by the Hon ble Supreme Court in the case of L&T Ltd. 2015 (8) TMI 749 - SUPREME COURT wherein the Hon ble apex court has held that prior to 01/062007, there was no charging section to specifically levy service ta....... + More


  • 2018 (2) TMI 1118 - CESTAT, BANGALORE

    Commissioner of Central Excise, Customs and Service Tax Belgaum Versus A-4 Investigators

    Jurisdiction - power of Commissioner (A) to remand - Held that - there is no infirmity in the impugned order whereby the Commissioner (A) has only remanded the matter to the original authority - the Commissioner (A) has the power to remand the case to the original authority under the Service Tax - appeal dismissed - decided against Revenue........ + More


  • 2018 (2) TMI 1117 - CESTAT CHENNAI

    M/s. Sri Ganesh Wind Power Engineers Pvt. Ltd. Versus Commissioner of Central Excise, Tirunelveli

    Penalty u/s 78 - Erection, commissioning and installation services - short-payment of service tax - Held that - substantial amount of the service tax has been discharged prior to issuance of show cause notice - the penalty imposed in the present case is unwarranted - appeal allowed - decided in favor of appellant........ + More


  • 2018 (2) TMI 1116 - CESTAT CHENNAI

    Modern Agencies Versus Commissioner of Central Excise, Salem

    Clearing and forwarding agency service - appellant received ₹ 2,91,000/- per month from IOCL and did not discharge the service tax on said amount - Department was of the view that the said amount is also includible in the total taxable value in respect of C&F Agency services - Held that - Larger Bench decision in the case of Sri Bhagawathy Traders Vs CCE Cochin 2011 (8) TMI 430 - CESTAT, BANGALORE relied upon which has held that only the ac....... + More


  • 2018 (2) TMI 1115 - CESTAT CHENNAI

    M/s. Lakshmi Machine Works Ltd. Versus Commissioner of Central Excise, Coimbatore

    Refund of service tax - N/N. 40/2007-ST dated 17.9.2007 - input services - Held that - It is not disputed that the appellant has filed the refund claim under the said notification. However, later by N/N. 17/2008 dated 1.4.2008, the impugned services have been included in the specified services. Since the refund claim pertains to services prior to 1.4.2008, the appellant having sought refund under N/N. 40/2007 is not eligible for the refund since ....... + More


  • 2018 (2) TMI 1114 - CESTAT CHENNAI

    M/s. ABC Consultants Pvt. Ltd. Versus CST, Chennai

    Valuation - includibility - amount of ₹ 3,39,539/- was received by the appellants towards reimbursement of advertisement charges from their client M/s. Watanmal Pvt. Ltd. - Department was of the view that these expenses are incurred in providing the taxable service and has to be included in the total value for the purpose of discharging service tax - whether the amount of ₹ 3,39,539/- received by the appellant would fall under reimbur....... + More


  • 2018 (2) TMI 1113 - CESTAT CHENNAI

    ETA Constructions (India) Ltd. Versus Commissioner of Service Tax, Chennai

    Classification of services - appellant constructed a shopping mall namely Chennai Citi Centre and also individual dwellings in Tsunami affected areas at Kanyakumari on behalf of World Vision India which is a non-profitable organisation - also, another project undertaken by the appellant was construction of residential quarters for Central Government and Defence Department and Theni Medical College - appellant contends the activities to fall under....... + More


  • 2018 (2) TMI 1109 - CESTAT ALLAHABAD

    M/s. HCL Technologies Ltd. Versus CC & CE & ST, Noida

    CENVAT credit - certain equipments procured for providing taxable output service - FACT-10 Meter RF Shielded EME chamber - Heater with blower & panel with accessories - Clean air management system and prefabricated clean room enclosure - Infiniti Pro P-IV 3.2 Ghz personal computer - whether on the items in question appellant is entitled to avail Cenvat credit on not? - Held that - the appellant has taken Cenvat credit as capital goods on the ....... + More


  • 2018 (2) TMI 1057 - SUPREME COURT

    COMMISSIONER OF CGST AND CENTRAL EXCISE Versus METRO SECURITY SERVICES THR. ITS DIRECTOR

    Levy of penalty u/s 28 of the FA, 1994 at a reduced rate of 25 - decision in the case of Commissioner of CGST And Central Excise, Surat Versus Metro Security Services 2017 (7) TMI 529 - GUJARAT HIGH COURT contested - Held that - delay condoned - leave granted........ + More


  • 2018 (2) TMI 1056 - BOMBAY HIGH COURT

    The Commissioner of Service Tax, Mumbai Versus M/s. Shri Krishna Chaitanya Enterprises and M/s. Green Valley Developers and Kumar Beheray Rathi

    Levy of service tax - maintenance charges for upkeep of the apartment or premises - whether the CESTAT was right in holding that the assessee was not providing Management, Maintenance or Repair Service by collecting amount from prospective flat buyers, for maintaining the building, in the guise of deposits which is not returnable? - Whether the CESTAT has erred in holding that assessee is providing statutory service and has rendered definition pr....... + More


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