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Service Tax - Case Laws

Showing 19181 to 19200 of 21255 Records

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  • 2008 (6) TMI 39

    Classification - Weather Liaison work in connection with coal linkages is classifiable under C/F Agent Service as claimed by revenue or under Business Auxiliary Service as claimed by appellant - detailed examination of scope of service in each contra....... + More

  • 2008 (6) TMI 38

    Commissioner enhanced penalty by invoking section 84 - It is undisputed that the appellant had deposited the entire amount of service tax leviable and interest thereon on 23.3.2004 - if the amount of service tax and the interest thereof is discharged....... + More

  • 2008 (6) TMI 37

    Allegation against the appellants is that they were carrying on the services of C&F and cargo handling services besides stevedoring services and port services - appellant s contention is that the main contractor (CHA) was discharging service tax on t....... + More

  • 2008 (6) TMI 34

    C/F agent - non payment of tax - bona fide belief that whatever service tax might be paid by them will be reimbursed by the client no intention to evade payment of tax hence penalty not imposable u/s 78 - appellants have not make valid case against t....... + More

  • 2008 (6) TMI 33

    Penalty is not leviable in circumstance where the service tax has been paid before issue of show cause notice - In the present case, the appellants have paid the service tax before issue of show cause notice. However, they have not paid the interest ....... + More

  • 2008 (6) TMI 32

    Appellants have received technical know-how, in terms of Collaboration Agreement with M/s. Mundipharma it is not an agreement for permanent transfer of technology - but appellant have acquired only right to use the know-how, for which annual payment ....... + More

  • 2008 (6) TMI 31

    Demand, interest and penalty from the appellants on royalty paid by them to their technical collaborators for the period 1999-2001 in the category of Consulting Engineer s Service - learned counsel has cited a plethora of decisions of the Tribunal ho....... + More

  • 2008 (6) TMI 30

    Revenue filed this appeal against the impugned order, whereby the demand of Service Tax as Consulting Engineer was set aside by the Commissioner (Appeals) - Tribunal in respondent s own case, dismiss the revenue s appeal on the same issue which was f....... + More

  • 2008 (6) TMI 28

    Refund claim filed on ground that tax was not required to be paid by them - appellants could not produce any evidence of duty passed on to the service receiver, i.e. their client - appellant has not produced any evidence to discharge the burden of un....... + More

  • 2008 (6) TMI 27

    Appellants are engaged in the activity of ship repairing at the dry dock built by them in an area specified by the Board of Trustees of the Marmugao Port Trust - only relation that exists between the appellants & the port is that of a licensor an....... + More

  • 2008 (6) TMI 26

    Whether the quanta of penalties imposed on the respondent by the lower appellate authority under sections 76 and 78 of the Finance Act, 1994 are liable to be enhanced as pleaded by the Revenue revenue plea that penalty under Section 76 below the mand....... + More

  • 2008 (6) TMI 22

    Activity undertaken by appellants for mechanical transfer of coal from the coal face to tippers and subsequent transportation of the coal within the mining area, does not come under the purview of cargo handing service impugned activity even if inclu....... + More

  • 2008 (6) TMI 16

    Notification no. 5/2006 - Use of input services for manufacturing the goods for export unutilized credit - whether refund (of input service credit) in cash has to be allowed in terms of Rule 5 or not - whether manufacturers were eligible for refund p....... + More

  • 2008 (6) TMI 14

    Whether services of Del-credre agency is covered under the category of Clearing and Forwarding (C&F) agency service and leviable to service tax - commission agency service came to be covered under business auxiliary services w.e.f. 1.7.03 only - appe....... + More

  • 2008 (6) TMI 13

    Input credit of service tax denied on the ground that the service tax paid on cell-phone, land-line, courier service cannot be held to be input service for the output service maintenance & repairs held that service tax paid on cell phones or land....... + More

  • 2008 (6) TMI 12

    Demand confirmed by treating the appellants as clearing and forwarding agent - appellants are only procuring orders on behalf of the principal on commission basis - held that mere procuring of order or booking orders on commission basis for the princ....... + More

  • 2008 (6) TMI 11

    Commissioner (Appeals) reduced the penalty under Section 78 - contention of the revenue is that as per the provisions of Section 78, the penalty should be equal to the amount of service tax - respondent deposited amount immediately when revenue pointed out - commissioner has rightly exercised the discretion u/s 80 by reducing the penalty

  • 2008 (6) TMI 10

    Refund claim for Service Tax erroneously collected & paid for the period from October1999 to May 2003, on the ground that the service of pilotage provided at port by them didn t fall under the category of Management Consultancy Services - Since t....... + More

  • 2008 (6) TMI 9

    Composite Works Contract with DMRC for design, manufacture, supply, installation & commissioning of Train Control & Signalling & Tele-communication System - Revenue contention that Works Contract is divisible into different identifiable a....... + More

  • 2008 (6) TMI 8

    Demand has been confirmed in respect of consulting engineering service, real estate agent & clearing and forwarding (C&F) agent - applicants received fabrication charges & rehabilitation charges, so he cannot be held to be a consulting engine....... + More

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