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Service Tax - Case Laws

Showing 18921 to 18940 of 20819 Records

  • 2008 (4) TMI 202

    Cargo handling services delay in payment of tax - appellants have contended that their staff is located in Jalgaon and they were not aware of the provisions of the Service Tax, as it was newly introduced - There is reasonable cause for the delayed payment of the Service Tax & accordingly provisions of Section 80 ibid are rightly invokable for non levy of penalty under Section 76 - penalty is set aside, as the Service Tax liability was dischar....... + More

  • 2008 (4) TMI 201

    Technical know-how received from foreign company for the purpose of manufacturing and marketing - contention of the Revenue is that the applicant is liable to pay Service Tax as they have received the services of Consulting Engineer issue is decided in favour of appellant in various decisions of tribunal in similar cases - prima facie a strong case for waiver of pre-deposit of duty and penalty stay granted....... + More

  • 2008 (4) TMI 200

    Delay of 43 days in filing the appeal - appellant stated that there were many disputes between the Cable Operators and therefore the appellant had to go to the police station quite often so they could not attend to matters relating to this appeal in time, which resulted in a delay delay condoned penalties imposed by commissioner in revision order - As service tax and interest had already been paid, full waiver of the pre-deposit of the penalties ....... + More

  • 2008 (4) TMI 199

    Learned Counsel submits that the respondents business is located in the remote area of Himachal Pradesh and they have deposited the tax as soon as it came to their knowledge - penalty under Section 76 of the Act cannot be set aside merely on the ground that the assessee deposited the tax before issue of show cause notice - Commissioner (Appeals) dropped the penal provisions without considering the facts and circumstances of the case in proper man....... + More

  • 2008 (4) TMI 198

    Application for condonation of delay in filing appeal of 355 days - delay was occurred due to misplacement of records in the Advocate s office - Affidavit of the ld. Advocate indicates mere general submissions that the file had been mis-placed - Affidavit are not containing any corroborative evidence in support of their contention - no any reason for condoning the delay in filing the appeal - COD application is dismissed and also the appeal along....... + More

  • 2008 (4) TMI 197

    Scope of Extra Ordinary Tax Payer Friendly Scheme - appellant had already discharged the Service Tax liability along with interest - hold that the Extra Ordinary Tax Payer Friendly Scheme would be applicable even to cases where registration had been taken much earlier - complete waiver of the penalties imposed is given....... + More

  • 2008 (4) TMI 196

    Application for waiver of pre-deposit of duty and penalty - demand was confirmed after denying credit in respect of the service tax paid to the commission agent on the ground that the same cannot be treated as input service - applicant relied upon the definition of input service which include sale promotion in view of above facts and in view of stay order of tribunal in the case of Metro Shoes Pvt. Ltd, stay is granted....... + More

  • 2008 (4) TMI 190

    GTA service availed for receipt of inputs in to the factory whether impugned service is not a deemed output service, as contended by department whether liability for GTA service is dischargeable using Cenvat Credit account, as contended by assessee, recipient of service impugned issue is very contentious but in view of tribunal s various decisions in favour of assessee, stay is granted....... + More

  • 2008 (4) TMI 189

    Demand is of service tax in the category of franchise by invoking larger period of limitation - demand of service tax is on the gross amount collected by a network of persons across the country for courier service and passed on to the appellants consideration of contracts & determination of nature of service reserved for final hearing - all the relevant information regarding the subject transactions were available with the department so stay ....... + More

  • 2008 (4) TMI 188

    Refund of pre-deposit was granted even when the appellant was liable to pay tax as per Order-in-Appeal without ensuring that the tax liability gets discharged, refund was allowed - CBEC is asked to look into the circumstances in which the refund was allowed to the appellant and, if need, take suitable disciplinary action against erring officials in accordance with law........ + More

  • 2008 (4) TMI 187

    Commercial and industrial construction service appellant not included the value of cement and steel received from the recipient of the services - benefit of Notification No. 18/2005 denied and demand and penalties were confirmed - entire duty stands deposited before issuance of show cause notice - it is a fit case for waiver of penalties and interest till the disposal of the appeal....... + More

  • 2008 (4) TMI 181

    Assesses are agents appointed by ICICI Bank, to provide specialized services in respect of promotion and marketing of home loans, personal loans and credit cards - Demands cannot be confirmed under Business Auxiliary Services as the activity of promoting or marketing services by ICICI Bank came under the category of Business Support Services with effect from 1.6.08 (06) - impugned order is set aside and appeal of assessee is allowed with conseque....... + More

  • 2008 (4) TMI 176

    Services received from foreign company Rule 2(p) CCR - as recipient, assessee paid the tax on the deemed output services - credit denied on ground that assessee was not providing any output service is not justified held that merely because assessee was required to pay the tax on behalf of the supplier, they should not be denied the right as a recipient credit cannot be denied merely because assessee wrongly paid tax as consulting engineer service....... + More

  • 2008 (4) TMI 175

    Appellant managed to get refund of the amount it had pre-deposited pursuant to the interim order of the Commissioner (Appeals) - appellant has not co-operated with the Dept. and the department has not been able to quantify the outstanding demand as per the OIA - conduct of the appellant in the facts & circumstances can t be approved matter is adjourned & CBEC is directed to look into the circumstances in which the refund was allowed &....... + More

  • 2008 (4) TMI 168

    Service Tax - Management Consulting Services - The appellant was providing services to group companies - MOA specified that appellant is acting as consultant - moreover before the ITO they have admitted that they have rendered consultancy servcies- The contention of the appellant that they run on No Profit, No Loss basis and they recover actual expenses from group companies is not acceptable and liable to pay service tax - Extended Period is invo....... + More

  • 2008 (4) TMI 167

    Transporting goods through pipeline appellant doesn t have relationship of principal-agent with ONGC but appellant have relationship on a principal-to-principal basis with ONGC for whom appellant is storing goods hence appellants do not fall within the ambit of C&F Agencies Service - port fee which is a reimbursable expense cannot also be subjected to any service tax as it is not a receipt in relation to any taxable service rendered by the appell....... + More

  • 2008 (4) TMI 166

    Application for waiver of pre-deposit credit denied on ground that credit is available only on fixed phone, not on mobile pone - There was no ground in the SCN that the mobile phones services cannot be considered as input service if it is not used in or in relation to the manufacture of final product Since in the impugned order, the credit has been denied on a ground which was not mentioned in the SCN, prima facie the demand does not appear to be....... + More

  • 2008 (4) TMI 159

    Liability of service recipient to pay tax in case of import of services - conflicting views were taken by different Benches on the question of applicability of Rule 2(1)(d)(iv) for the period prior to 1-1-2005 - held that Service tax was not leviable from a resident in India in respect of taxable service provided by a person resident abroad, prior to the enactment of Section 66A ibid - waiver of pre-deposit and stay of recovery to the appellants ....... + More

  • 2008 (4) TMI 158

    Tour Operator s Service definition of tour operator was amended from October 2004 by adding expression any mode of transport for the period after October 2004, want of prima facie case for the appellants is absolute - plea of limitation not acceptable because no any documents supplied to the departmental authorities - plea of financial hardships is not supported by any evidence stay not granted completely....... + More

  • 2008 (4) TMI 150

    Penalty - Authorised Automobile Service Station - Appellant was helping their clients to get loan through Financial Institutions, for which they received commission from Financial Institutions duty was not paid on commission under bona fide belief that impugned service is not taxable - there was a confusion in the trade about leviabiity of tax on such activity - After the Board s Circular dated 6.11.06, the appellant voluntarily deposited the tax....... + More

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