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Service Tax - Tribunal - Case Laws

Showing 1 to 20 of 97 Records

  • 2010 (12) TMI 1260 - CESTAT NEW DELHI

    CCE, Jaipur-II Versus M/s. Shree Rajasthan Synthetics Ltd.

    Refund claim - Notification No. 41/07-ST dated 06.10.2007 - Duty drawback - held that - since the goods in question have been exported without availing drawback of service tax under the Customs, Central Excise Duties and Service Tax drawback Rules, 1995, therefore recovery of refund claim of service tax paid on specified services on the ground that goods have been exported under claim of drawback is not tenable........ + More


  • 2010 (12) TMI 1214 - CESTAT BANGALORE

    M/s. Bhavani Castings Ltd. Versus Commissioner of Central Excise

    ... ...
    ... ... On perusal of the miscellaneous application, we find that there is no ground made out for recalling of our Final Order No.03/2010 dated 21.12.2009. In view of this, the miscellaneous application is dismissed. (Pronounced and dictated in open Court)


  • 2010 (12) TMI 1184 - CESTAT BANGALORE

    M/s. Sheladia Rites (JV) Versus The Additional Commissioner of Central Excise Commissionerate-I Visakhapatnam.

    ... ...
    ... ... ed view that the applicant need not be put to any condition. In view of this, the application for waiver of pre-deposit of the amounts involved is stayed and recovery is stayed till the disposal of the appeal. (Pronounced and dictated in open Court)


  • 2010 (12) TMI 1116 - CESTAT CHENNAI

    COMMISSIONER OF CENTRAL EXCISE, SALEM Versus STERLING BIOTECH LTD.

    ... ...
    ... ... h orders after extending reasonable opportunity to the assessees of being heard in their defence. However, penalty on the assessees is not warranted in the facts and circumstances of the case and is set aside. (Dictated and pronounced in open Court)


  • 2010 (12) TMI 980 - CESTAT, MUMBAI

    Pudumjee Pulp & Paper Mills Ltd. Versus Commissioner of Central Excise, Pune-I

    Pre-deposit - appellants availed outdoor catering service - CENVAT Credit denied - Held that - As in the case of Ultratech Cements Ltd. (2010 (10) TMI 13 - BOMBAY HIGH COURT) it was held that the assessee is entitled to CENVAT credit of the service tax paid on outdoor catering service if they have borne the entire burden of the tax without passing on any part of it to the ultimate consumers of food (employees of the factory). If, on verification,....... + More


  • 2010 (12) TMI 979 - CESTAT, MUMBAI

    Commissioner of Central Excise, Mumbai Versus Bajaj Auto Ltd.

    Cenvat credit denied on LPG used by assessee in their canteen for providing meal to the workers and staff members - duty demand, interest and penalty - Held that - In the case of M.M.R. Khan (1990 (2) TMI 267 - SUPREME COURT) held that providing canteen is an integral part of manufacturing activity of the assessee and as per the decision of Maruti Suzuki Ltd. (2009 (8) TMI 14 - SUPREME COURT) is also any input which has gone into manufacturing of....... + More


  • 2010 (12) TMI 978 - CESTAT, NEW DELHI

    Commissioner of Central Excise, Kanpur Versus Lasalle Marketing Ltd.

    Clearing and forwarding agency service v/s business auxiliary services - Held that - Perusal of the agreement and also the speaking order passed by the ld. first appellate authority, it is unable to find any reason to reverse the order of the first Appellate Authority who has not failed to examine the entire gamut of service provided by the respondent. Therefore he was correct to hold that the respondent had provided business auxiliary service . ....... + More


  • 2010 (12) TMI 977 - CESTAT, AHMEDABAD

    Rajput Security Services Versus Commissioner of Service tax

    Security services - appellant collecting service charge but not paying the service tax - actual amount received towards service tax had been suppressed - appellants produced evidence to show that they had received service amounts not only for providing security personnel but also providing labour for doing labour work & also submitted that even in the show-cause notice it was mentioned that the appellants have provided labour services apart f....... + More


  • 2010 (12) TMI 943 - CESTAT, NEW DELHI

    Ginni International Ltd. Versus Commissioner of Central Excise, Jaipur - I

    Commission paid by the appellant to the foreign service provider during the period 9.7.2004 to 10.1.2006 - whether will be taxable in absence of taxing provision which came later into Statute Book by Finance Act, 2006? - Held that - Levy imposed was governed by section 66A of the Finance Act, 1994 for the impugned period. no cogent evidence led by Revenue to prove their stand on facts to hold that the appellant should incur liability for a period....... + More


  • 2010 (12) TMI 900 - CESTAT, BANGALORE

    INVENTAA CHEMICALS LTD. Versus COMMISSIONER OF C. EX. & ST., GUNTUR

    Waiver of pre-deposit and stay of recovery - GTA service eligible for the benefit of Notification No. 34/2004-S.T., dated 3-12-2004 - In the present appeal, the assessee submits that they are eligible for exemption inasmuch as the gross amount charged on each consignment of husk transported to the factory did not exceed Rs. 1500/- - CDR submits that exemption is admissible only where the gross amount charged on each consignment of husk transporte....... + More


  • 2010 (12) TMI 898 - CESTAT, NEW DELHI

    COMMISSIONER OF C. EX., LUDHIANA Versus JAINSONS INDUSTRIES

    Whether the services of business auxiliary service received by the respondent from the commission agents appointed abroad can be treated as their input service - service received by the respondent is of commission agent appointed by them abroad who secure the export orders from them - Held that - service of commission agent is a service of the sale promotion and would be covered by the definition of input service . In any case, the activities rel....... + More


  • 2010 (12) TMI 805 - CESTAT, BANGALORE

    SVR. ELECTRICALS PVT. LTD. Versus COMMISSIONER OF C. EX., GUNTUR

    Waiver of pre-deposit - The demand under challenge is in relation to maintenance or repair service rendered by the appellant through a contractor to the State Government. Transformers belonging to the State Government were repaired in the said manner during the period of dispute - The appellant has taken a feeble contention to the effect that the repairs undertaken by them through contractor cannot be exigible to levy of service tax - After consi....... + More


  • 2010 (12) TMI 804 - CESTAT, MUMBAI

    ITD CEMENTATION INDIA LTD. Versus COMMISSIONER OF SERVICE TAX, MUMBAI

    Waiver of pre-deposit - Appellants states that the work undertaken by the appellants was as per a contract with the Ahmedabad Municipal Corporation and the said work falls under the category specified under Section 65(97a) of the Finance Act, 1994 but is eligible for exemption under the exclusion clause as it is in relation to irrigation, watershed development and drilling, digging, repairing, renovating or restoring of water sources or water bod....... + More


  • 2010 (12) TMI 786 - CESTAT, MUMBAI

    INDIAN OIL CORPORATION LTD. Versus COMMISSIONER OF C. EX., MUMBAI-II

    Waiver of pre-deposit - Notification No. 12/2003-S.T., dated 20-6-2003 - The restriction as to admissibility of abatement with reference to non-availment of CENVAT credit applies to the service provider- M/s. IOCL is a recipient of the GTA service and discharged the service tax in terms of Section 68(2) of the Finance Act, 1994 - The assessee is entitled to the abatement denied to it as per the impugned order as per the decision in the case of Co....... + More


  • 2010 (12) TMI 782 - CESTAT, BANGALORE

    COMMISSIONER OF C. EX., HYDERABAD Versus VIJAY LEASING COMPANY

    Refund calim - The respondents were engaged in providing services of mining to their clients/principals. With introduction of separate service under the category of mining service w.e.f. 1-6-2007, the respondents were of the view that their service would fall under the new category and the service tax paid by them was not statutorily required to be paid - Accordingly, they preferred a refund claim for an amount of Rs. 1,58,11,007/- the learned Co....... + More


  • 2010 (12) TMI 781 - CESTAT, BANGALORE

    RNS INFRASTRUCTURE LTD. Versus COMMISSIONER OF C. EX., BELGAUM

    leviability of penalty - the appellants did not deposit the amounts as soon as it was collected or at the time when they were supposed to deposit with the Government. Be that as it may, entire dues were paid on 31-3-2007 along with interest while show-cause notice was issued on 24-9-2007. This case is not the case for imposition of penalty under Section 78 as there was no suppression of facts. In view of this, we set aside equal penalty imposed u....... + More


  • 2010 (12) TMI 766 - CESTAT, NEW DELHI

    Jai Drinks (P.) Ltd. Versus Commissioner of Central Excise, Jaipur-I

    Penalty under section 76 of the Finance Act, 1994 - waiver of penalty u/s 80 - non-availability of judgment in the case of Agauta Sugar & Chemicals v. CCE (2010 -TMI - 77758 - CESTAT, NEW DELHI)(LB) - debatable issue - penalty imposed under section 76 of the Finance Act, 1994 waived....... + More


  • 2010 (12) TMI 764 - CESTAT, BANGALORE

    AERO PRODUCTS Versus COMMISSIONER OF SERVICE TAX, BANGALORE

    Rejection of Refund Claim - Non compliance of provisions of Export of Services Rules, 2005 - Simultaneous proceedings - Demand raised u/s 73 by way of issuing SCN and Commissioner issued SCN to revise the order in exercise of power under Section 84 - Held that - a new case cannot be made out against the assessee in revisionary proceedings as these revisionary proceedings were in place of an appellate proceedings, which were absent in the provisio....... + More


  • 2010 (12) TMI 707 - CESTAT, BANGALORE

    PRICE WATERHOUSE Versus COMMISSIONER OF SERVICE TAX, HYDERABAD-II

    Waiver of pre-deposit - Rule 6(3) of the CENVAT Credit Rules, 2004 - chartered accountant s service - Notification No. 15/2002-S.T - As regards the exemption claimed by the assessee, prima facie, the certifications done by the appellant for compliance with the US Law for Satyam Computer Services Limited may get the benefit of Notification No. 59/98-S.T. as amended by 15/2002-S.T. - Stay granted........ + More


  • 2010 (12) TMI 699 - CESTAT, , BANGALORE

    TITAN INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., BANGALORE-I

    waiver of pre-deposit - ineligible cenvat credit of the input services paid on rent-a-cab services - Held that rent-a-cab services utilized by the appellants for transportation of food articles from centralized canteen to appellant s current factory premises needs to be gone into in detail, which can be done only at the time of final disposal of the appeal - stay granted partly........ + More


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