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Service Tax - Case Laws

Showing 81 to 100 of 19967 Records

  • 2018 (5) TMI 1216

    Penalty u/s 78 - demand with interest paid before issuance of SCN - Held that - revenue did not have authority to issue show cause notice dated 25.03.2013 in terms of provisions of Sub-section (3) of Section 73 of Finance Act, 1994. Therefore, the question of proposal of imposition of penalty under Section 78 does not arise - penalty u/s 78 set aside - appeal allowed - decided in favor of appellant........ + More

  • 2018 (5) TMI 1215

    Extended period of limitation - it was contended that for the period from January, 2005 to March, 2008 appellant did not pay Service Tax on outward freight where gross amount charged was between ₹ 750/- and ₹ 1500/- by availing benefit under Notification No.34/2004-ST dated 03/12/2004 to which they were not eligible - invocation of Sub-section 1 of Section 73 of Finance Act - Held that - ST-3 returns requires declaration of only the t....... + More

  • 2018 (5) TMI 1214

    Penalty u/s 78 - invocation of section 80 - case of assessee is that during the relevant time there was a confusion regarding the taxability on Renting of Immovable Property Service - case of Revenue is that Section 80 has been omitted w.e.f. 14/05/2015 without any supporting clause to apply Section 80 and hence cannot be invocable in the present case - Held that - there is no infirmity in the impugned order whereby the Commissioner (Appeals) has....... + More

  • 2018 (5) TMI 1213

    CENVAT credit - input services - Guest House Maintenance - Colony upkeeping expenses - period from July 2010 to December 2010 - Held that - the issue is squarely covered in favor of the appellant by the decision given by the Tribunal in the appellant s own case Ultra Tech Cement Ltd. Versus Commissioner of Central Excise, Nagpur 2015 (3) TMI 1123 - CESTAT MUMBAI wherein the Tribunal has held that the assessee is entitled to cenvat credit in respe....... + More

  • 2018 (5) TMI 1212

    Business Auxiliary Services - appellant is engaged in providing the service of Authorized Service Station in respect of two wheelers of TVS Motors Ltd - Department was of the view that the commission amounts received are by way of provision of Business Auxiliary Service and hence, service tax is liable to be paid on such commission amounts received - Benefit of N/N.25/2003 dated 01.07.2003 and N/N. 14/2004 dated 10.09.2004 - Held that - the activ....... + More

  • 2018 (5) TMI 1211

    Liability of service tax - service of picking and choosing flowers supplied by the customers, for enabling further production of dried flowers - N/N. 14/2004 ST dt.10.9.2004 - Held that - the Revenue did not advert any sustainable ground in the appeal. As selecting suitable flowers is post-cultivation activity the exemption is sought to be denied. Such submission will not even stand preliminary scrutiny - appeal dismissed - decided against Revenu....... + More

  • 2018 (5) TMI 1210

    Voluntary Compliance Encouragement Scheme (VCES) - case of Revenue is that since the dues were paid prior to operationalization of the VCES 2013, the VCES declaration needs to be rejected, relying upon the Board s clarification No. 174/9/2013-ST dated 25/11/2013 - Held that - Similar issue came up for consideration before the Hon ble High Court of Gujarat in the case of Sadguru Construction Company v. Union of India 2014 (5) TMI 219 - GUJARAT HIG....... + More

  • 2018 (5) TMI 1139

    Liability of service tax - GTA services - transportation of sugar cane - no consignment note or loading receipt is issued - reverse charge mechanism - Held that - job of sugar cane harvesting and its transportation upto the appellant s factory was entrusted to Sangh by the appellant and accordingly Sangh arranged all the vehicles and has done the job for the appellant and in turn has recovered the agreed charges/commission for the said job - job ....... + More

  • 2018 (5) TMI 1138

    CENVAT credit - input services used for output service i.e. export cargo handing service - providing of taxable as well as exempt services - invocation of Rule 6 of CCR 2004 - Held that - Since the appellant paid service tax on the output service, denial of cenvat credit is incorrect - Though the adjudicating authority decided the matter on principle but did not verify factual aspect of amount of cenvat credit attributed to the exempted cargo han....... + More

  • 2018 (5) TMI 1137

    Refund of unutilized CENVAT credit - rejection mainly on the ground that the services in question have no direct nexus with the output services - Held that - all the services in question stands approved by the approval committee of SEZ as approved services. Under the cenvat credit Rules and the N/N. 5/2006 CE (NT) there is no condition that in order to avail refund the assessee must show one to one co-relation of input service with the output ser....... + More

  • 2018 (5) TMI 1136

    Benefit of N/N. 45/10 and 11/2010 ST - commercial and industrial construction service - manpower recruitment or supply agency service - Held that - it is clear that all the services which are provided in relation to transmission of electricity are exempted. The transmission of electricity is carried out by the Maharashtra State Electricity Transmission Board and for transmission of electricity whatever services used, all those services are exempt....... + More

  • 2018 (5) TMI 1135

    Manpower Supply Service - SCN was issued to the Appellant on the ground that they have not made timely payment of service tax in terms of Point of taxation rules; that they did not raise bills on completion of services and did not pay tax on advances received - Held that - the revenue s appeal has only been admitted and there are no further order. In such case, it is appropriate to remand the case back to the adjudicating authority to consider th....... + More

  • 2018 (5) TMI 1134

    Classification of services - distinction between renting and hiring - Appellants M/s Buthello Travels and M/s Buthello & Sons provided buses to the various Municipal Transport corporations for operating as Stage Carriage for transportation of Public - whether taxable under Rent A cab Scheme Operator Service or otherwise? - Held that - in the present case the Appellants were giving buses on hire to the corporations. They were not renting the c....... + More

  • 2018 (5) TMI 1133

    Rejection of VCES-1 declaration - N/N. 32/2010-ST dated 22.06.2010 - the respondent had entered into a contract for supply, erection and commissioning of 33/11 KV sub-station with MSEDCL (Maharashtra State Electricity Distribution Co. Ltd.) - Held that - to avail the benefit of N/N. 32/2010-ST, the provider of service should be either a distribution licencee, a distribution franchisee, or any other person by whatever name called, authorized to di....... + More

  • 2018 (5) TMI 1132

    Rectification of mistake - the final order, which has held against applicant, did not incorporate certain submissions and the determination thereof; these are now sought to be incorporated in the light of this application - Held that - the claim made by the appellant that the show cause notice had not been received by them is not tenable; even if that were acceptable, it is of little relevance to the outcome of the proceedings before the Tribunal....... + More

  • 2018 (5) TMI 1131

    Liability of service tax - GTA Service - consignment notes - whether the respondent had availed the service of goods transport agency within the meaning of Finance Act, 1994? - Held that - There is no doubt that the respondent is a cargo handler . Operation of container freight station undertake loading and unloading, packing or unpacking of cargo, which conforms to the main limb of the definition in section 65(23) of Finance Act, 1994. There is ....... + More

  • 2018 (5) TMI 1130

    Demand of service tax - appellant had rendered the services of erection, commissioning and installation work for Andhra Pradesh Transco - whether taxable under the category of erection, commissioning and installation services or otherwise? - Held that - It is seen from the Notification No. 45/2010-ST, exemption is granted to all taxable services relating to transmission and distribution of electricity provided by a person to any other person - th....... + More

  • 2018 (5) TMI 1129

    Business Auxiliary Service - commission agent - liability of service tax - Held that - the appellant has rendered certain services for M/s. MKT Valves Pvt. Ltd., Hubli. They were procuring orders for sale of valves for their client and receiving commission for such activity - the activity is covered by the definition of Business Auxiliary Service during the relevant period and the appellant has acted as the commission agent of M/s. MKT Valves - d....... + More

  • 2018 (5) TMI 1128

    Liability of service tax - export of services or not? - the appellant was providing services to their foreign principal by helping them sell their products to their customers in India. The service commission received by the appellant is the remuneration for the sales of their principal‟s product in India. - Held that - the appellants are providing the service of getting order from India for exporting of goods by the foreign principal and th....... + More

  • 2018 (5) TMI 1127

    Demand of service tax - security services - abatement of 75% - reverse charge mechanism - N/N. 30/2012-ST dated 20.6.2012 - Held that - once the entire service tax has been paid by the service provider and the appellant has paid the share of 75% of the service tax to the service provider, there remains no tax due to the Government - appeal allowed - decided in favor of appellant........ + More

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