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Service Tax - Case Laws

Showing 81 to 100 of 19126 Records

  • 2018 (2) TMI 1055 - MADRAS HIGH COURT

    Maintainability of petition - classification dispute - alternative remedy - Held that - in the instant case, the petitioner/assessee did not place the decision of the Division Bench of this Court, in the case of Commissioner of C. Ex. Tiruchirappalli Vs. Indian Humes Pipes Co. Ltd. 2015 (9) TMI 479 - MADRAS HIGH COURT nor the decision in the case of Lanco Infratch Ltd., Vs. Commissioner of Customs, Central Excise and Service Tax, Hyderabad 2015 (....... + More


  • 2018 (2) TMI 1054 - CESTAT NEW DELHI

    Works contract service - appellants are engaged in supply and erection of raw water piping and pumping system for M/s Raj West Power Limited and Common Effluent Treatment Plant and RO System for ELDCO SIDCUL Industrial Park at Sitarganj in Rajasthan - Revenue entertained a view that the appellants are liable to service tax under works contract service and for the same, gross value which includes the materials supplied also should have been consid....... + More


  • 2018 (2) TMI 1053 - CESTAT AHMEDABAD

    Advertising service to Government Departments - non-payment of service tax - case of appellant is that since the first demand notice was issued invoking extended period, alleging suppression second demand notice invoking extended period is bad in law - Held that - the principles laid down by the Hon ble Supreme Court in Nizam Sugar Factory 2006 (4) TMI 127 - SUPREME COURT OF INDIA is applicable to present case, where it was held that When the fir....... + More


  • 2018 (2) TMI 1052 - CESTAT CHENNAI

    Nature of receipt of donation - clubs or associations services - Valuation - it was alleged that subscription and other fees collected from the members of such clubs, associations etc., form taxable income as defined in Section 65 (25) (a) read with definition of corresponding taxable service in Section 65 (105) (zzze) of the Finance Act, 1994 - Held that - there was no quid pro quo vis- -vis such donations by way of providing any service to such....... + More


  • 2018 (2) TMI 1051 - CESTAT NEW DELHI

    Principles of Natural Justice - there was no discussion of any of the points raised by the appellant except reproduction of all the points raised with a summary conclusion confirming the original order - Held that - The appellants made elaborate submissions on each one of the points now in dispute and we note there are clear judicial pronouncements covering at least two of these disputes. These were not considered by the lower authorities - matte....... + More


  • 2018 (2) TMI 1050 - CESTAT NEW DELHI

    Valuation - non-inclusion of certain considerations received by the appellants, which they claimed to the reimbursement expenses - Held that - Admittedly, the legal position is that reimbursement expenses made on actual basis are not to be included in the gross taxable value. This aspect can be verified with the basic documents, which are available with the appellant and list of such expenses are already submitted before the jurisdictional author....... + More


  • 2018 (2) TMI 1049 - CESTAT NEW DELHI

    Liability of service tax - Commercial training and coaching service - full Service Tax liability on the gross value received by the students has been discharged by MAAC - Held that - the appellant do not receive any amount from the service recipient as a consideration. The arrangement is that the gross amount paid by the students is credited to MAAC on which Service Tax has been discharged - It is clear that the appellant acts as an instrument in....... + More


  • 2018 (2) TMI 1048 - CESTAT NEW DELHI

    Liability of tax - real estate agent service - Revenue entertained a view that this consideration is received by the appellant acting as a real estate agent - Held that - The Tribunal while examining similar set of facts held that the promoter and manager of such property cannot be taxed as real estate agent for the consideration received to substitute the name of the owner / allottee in their records - reliance placed in the case of RIICO Ltd., ....... + More


  • 2018 (2) TMI 1047 - CESTAT NEW DELHI

    Supply of tangible goods service - appellant is claiming these are accommodations created at site. The Revenue is claiming that these are tangible goods supplied by the client - Held that - these bunk houses are in fact created on concrete platform at site with various components and accessories and as such, there is no supply of bunk-house to be called supply of tangible goods in the present arrangement. The bunk-house accommodation is created a....... + More


  • 2018 (2) TMI 1046 - CESTAT NEW DELHI

    Real Estate Agent service - service tax was on the charges collected for change of name of the owner of the property in the residential complex originally built and promoted by the appellant - Held that - the ld. AR categorically submitted that nowhere in the appeal papers, it is clearly brought out that the appellant is owners of the residential complex, which was sold to various buyers and they continue to maintain records of the owners of the ....... + More


  • 2018 (2) TMI 1045 - CESTAT NEW DELHI

    Clearing and Forwarding Agency Service - Revenue entertained a view that the appellant is also getting other considerations, which assessee claimed as reimbursement, should also form part of taxable value - Held that - It is clear from the scope of the agreement that the appellants were in fact acting as Clearing & Forwarding Agent of the client cement company. They were also undertaking various connected activities, which are essentially loa....... + More


  • 2018 (2) TMI 1044 - CESTAT, BANGALORE

    Refund of unutilized CENVAT credit - Information Technology Software Service - Business Auxiliary Service - Held that - as far as rejection of refund on input services on Management, Maintenance or Repair Service and Management or Business Consultant s service, is wrong and not sustainable. These two services have been held to be eligible input services as per the decisions cited supra. Moreover, in appellant s own case, this Tribunal has already....... + More


  • 2018 (2) TMI 1043 - CESTAT, BANGALORE

    Refund of unutilized CENVAT credit - input services - Renting of Immovable Property Service - Event Management Service - Outdoor Catering service - Air Travel Agency service - denial on account of nexus - Held that - In view of definition of input service as contained in Rule 2(l) of CENVAT Credit Rules, all these input services on which refund has been denied are related to the provisions of Export of Service - for the subsequent period, the Dep....... + More


  • 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


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