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Service Tax - Case Laws

Showing 21 to 40 of 19128 Records

  • 2018 (2) TMI 1405 - CESTAT CHENNAI

    Rectification of mistake - power to review - Held that - The error attempted to be pointed out by the Revenue has been taken note of by the Tribunal while passing the impugned Final Order. In such circumstances, to consider the application of such exemption, would amount to review of the Final Order. The Tribunal has no power to review its order. - The power of rectification is restricted to mistakes apparent from the record, calling for amendmen....... + More

  • 2018 (2) TMI 1399 - CESTAT AHMEDABAD

    CENVAT credit - credit of full service tax paid on partial reverse charge on input services - Alleging that as per N/N. 30/2012-ST dated 20.06.2012, the appellant was required to pay 75 of the Service tax amount as service recipient whereas, the service provider was required to pay 25 of the service tax liability, instead, since the service provider had paid the entire service tax amount(100 ), therefore, the appellant are not eligible to avail c....... + More

  • 2018 (2) TMI 1325 - SUPREME COURT OF INDIA

    Valuation of taxable service - works Contract - inclusion of FOC material - Section 67 of Finance Act - Commercial or Industrial Construction Service - lot of materials/goods are also used in the construction of building or civil structure - includibility of material/goods element - N/N. 15/2004-ST dated September 10, 2004 - whether the value of goods/materials supplied or provided free of cost by a service recipient and used for providing the ta....... + More

  • 2018 (2) TMI 1324 - CESTAT AHMEDABAD

    Liability of service tax - discount - sub-agent of IATA agents - Held that - this Tribunal in Trade Wings Ltd s case 2017 (9) TMI 257 - CESTAT NEW DELHI taking into consideration the fact that the nature of transaction between the registered IATA Agents and the subsequent sub-agent, is that of sale and purchase, and accordingly, held that service tax is not required to be paid by the said sub-agent on the discount received - demand set aside. - B....... + More

  • 2018 (2) TMI 1323 - CESTAT AHMEDABAD

    Goods Transport Operator Service - recipient of service - Revenue asked the respondent to pay Service Tax in respect of such services received vide leter dated 24.3.2003 pursuant to the amendment made by the Finance Bill, 2003 - Held that - the identical matter was decided by the Hon ble Gujarat High Court in the case of Eimco Elecon Ltd. 2010 (7) TMI 477 - GUJARAT HIGH COURT , where it was held that admittedly, the assessee could not be faulted ....... + More

  • 2018 (2) TMI 1322 - CESTAT NEW DELHI

    CENVAT credit - whether the appellant has availed proportionate cenvat credit attributable to their composite contract, on inputs as well as input service, and has not availed any cenvat credit on inputs and common cenvat credit attributable to input service for supply contract executed by them? - Held that - matter needs examination for verification of the facts and then to allow refund. - CENVAT credit - CHA and CFA services - denial on the gro....... + More

  • 2018 (2) TMI 1321 - CESTAT NEW DELHI

    Refund of service tax paid on various services used in the export of goods - Denial on the ground that the goods have been exported under drawback claim and hence in terms of the proviso 1(e) of the Notification No. 41/2007, refund is not allowable - Held that - the refund claims in question cover the period partly prior to 07.12.2008 and part of the claims are for the period subsequent to the date - After the amendment of N/n. 41/2007 by N/n. 33....... + More

  • 2018 (2) TMI 1320 - CESTAT HYDERABAD

    Business auxiliary service - the commission/fee received by assessee - SCN has been issued on the grounds that the activity rendered by the assessee is covered under the category of business auxiliary service only and not under business support service - Held that - we are unable to fathom how the lower appellate authority has taken the view that the assessee were only evaluating prospective customers with respect to their credit worthiness and p....... + More

  • 2018 (2) TMI 1319 - CESTAT ALLAHABAD

    Business Auxiliary Service - reverse charge mechanism - the basis of demand is balance sheet figures obtained by the department from the balance sheets of the appellant - Held that - It is a fact on record that appellant is registered with their Central Excise department as well as under Service Tax and filing their regular returns. No effort has been made to find out how much amount they have paid towards Service Tax and under which head. Moreov....... + More

  • 2018 (2) TMI 1318 - CESTAT ALLAHABAD

    Execution of land acquisition work - Whether service tax is liable to be recovered from appellants under Section 73(1) of the Finance Act, 1994 for the payments made by M/s SICCL, which were routed through appellants? - Held that - any amount received by the assessee from Sahara India would be treated as service and liable to service tax - cost of the land can never be treated as value of the services - demand set aside. - Taxability - leveling o....... + More

  • 2018 (2) TMI 1264 - DELHI HIGH COURT

    Vires of N/N. 22/2015-CE(NT) dated 29th October, 2015 - Violation of Articles 14, 19(1)(g), 265 and 300A of the Constitution of India - utilization of credit accumulated on account of Education Cess and Secondary and Higher Education Cess for payment of service tax leviable and payable on telecommunication services - grievance of the petitioners is, and they claim a vested right to avail benefit of the unutilized amount of EC or SHE credit, which....... + More

  • 2018 (2) TMI 1263 - CESTAT NEW DELHI

    Benefit of N/N. 25/2012 dated 20.06.2012 - transportation of timber/wooden logs, which are used by them as raw materials in their manufacture - scope of the term agriculture and agricultural produce in terms of Section 65 B - Held that - Cutting/logging of trees for timber for further industrial use can more appropriately come under Forestry Operations . Cultivation relates more to plants, various crops etc. There is a clear distinction between p....... + More

  • 2018 (2) TMI 1262 - CESTAT NEW DELHI

    Penalty - assessee provided taxable as well as exempted services which calls for maintenance of separate accounts on credit availed on input services - Rule 6(3) of CCR 2004 - Held that - There is no separate identifiable service attributable to investment portion of the premium in the present case. In other words the premium amount received was invested substantially and for managing such investment, administration charges are collected and Serv....... + More

  • 2018 (2) TMI 1261 - CESTAT NEW DELHI

    Whether the foreign language training institute imparting training and coaching in English, Spanish, French and German, are eligible for exemption under Notification No. 9/2003-ST dated 20.06.2003 and Notification No. 24/2004-ST dated 10.09.2004 or are taxable under the category of commercial training and coaching service or not? - Held that - Tribunal in the case of M/s. British School of Language, New Delhi vs. CST, Delhi 2017 (4) TMI 97 - CEST....... + More

  • 2018 (2) TMI 1260 - CESTAT NEW DELHI

    Classification of services - Administrative Charges - Revenue entertained a view that such Administrative Charges are liable to be taxed under the category of Real Estate Agent service - Held that - similar dispute came up before the Tribunal on earlier occasions also including in the case of appellant s sister concern Ansal Housing & Construction Ltd. vs. CST, New Delhi 2017 (11) TMI 546 - CESTAT NEW DELHI where it was held that the appellan....... + More

  • 2018 (2) TMI 1259 - CESTAT NEW DELHI

    Classification of services - some contracts executed by the appellant for the Delhi Jal Board (DJB) in which nature of work involved replacing of old damaged water line, for improvement of water supply in various villages as well as replacement of badly silted and damaged sewer lines - case of Revenue is that the services rendered by the appellant are classifiable under Management, Maintenance or Repair Service defined under Section 65 (4) of the....... + More

  • 2018 (2) TMI 1258 - CESTAT NEW DELHI

    Demand of interest - whether the respondent is liable to pay interest on Cenvat Credit which was taken by the appellant but reversed subsequently? - Held that - the issue has come up before the Hon ble High Court of Karnataka in the case of CCE, Bangalore Vs. Bill Forge Pvt. Ltd 2011 (4) TMI 969 - KARNATAKA HIGH COURT , where it was held that The liability to pay interest would arise only when the duty is not paid on the due date. If duty is not ....... + More

  • 2018 (2) TMI 1257 - CESTAT HYDERABAD

    Valuation - reimbursement of electricity charges - Whether during the 01.06.2007 to 30.09.2011, the respondent herein required to pav service tax amount collected from their tenants as reimbursable electricity charges or otherwise? - Held that - there no dispute as to the fact that the demand of service tax for the period question is in respect of an amount collected toward electricity charges of the conveyor belt hired on rent - similar issue in....... + More

  • 2018 (2) TMI 1256 - CESTAT NEW DELHI

    Commercial and Industrial Construction Services - Construction services - Maneri Bhali Hydro-Electric Project - LARJI HYDRO-ELECTRIC PROJECT - Held that - From the description of work executed by the assessee in the Maneri Bhali Hydro-Electric Project, we note that it is in connection with construction of barage, intake sedimentation chamber etc. There is no doubt that such work has been carried out as part of the hydroelectric project and constr....... + More

  • 2018 (2) TMI 1255 - CESTAT NEW DELHI

    Refund claim - Management, maintenance and repair services - unjust enrichment - Held that - the appellant has not produced the complete contracts entered into between it and the service receivers - Since for ascertaining the fact of applicability of the doctrine of unjust enrichment, the documents are required to be scrutinized in proper perspective - the impugned order passed by the Commissioner (Appeals) in rejecting the refund application of ....... + More

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