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Service Tax - Case Laws
Showing 61 to 65 of 65 Records
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2012 (4) TMI 81
'Maintenance and repair services' – tyre retreading – non payment of service tax – demand imposed on non-production of documents by appellant – appellant partly paid demand on the presumption that 30% of the total services is liable to tax – Held that:- Since Invoice produced during proceedings covers almost 35% of the amount of service provided. Therefore, on further pre-deposit of Rs.1,00,000/- apart from amount already deposited, matter would be remanded back to adjudicating authority.
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2012 (4) TMI 62
Stay petition - Cenvat credit - During the course of audit of the records of the assessee, it was noticed that the appellants had taken Cenvat credit of Rs.1,45,245/-against debit notes issued by Shri Ganpat Pal Onkarlal Agarwal & Co. for clearing and forwarding charges as also loading and unloading charges at Railway Station - The Counsel for the Appellant submits that though the document is titled as "Debit Note" the said document contains all relevant details as specified in Rule 9(2) of the Cenvat Credit Rules, 2004 and therefore there is no reason to deny the credit - Appeal is allowed
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2012 (4) TMI 57
Writ petition - The learned counsel appearing on behalf of the petitioner had submitted that it would suffice, if the respondent is directed to consider the representation of the petitioner on merits, within a specified period - Held that:- the respondent is directed to consider the representation of the petitioner on merits and in accordance with law, within a period of two weeks from the date of receipt of a copy of this order - Petition is disposed of
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2012 (4) TMI 56
Application for stay - Demand - Suppression of facts - The department was of the view that the service undertaken by the appellants is liable to be taxed under the category of "Manpower Recruitment or Supply Agency Service" for the period prior to 01.05.2006 and under the category of "Ship Management Services" w.e.f 01.05.2006 - Board's Circular no. 334/1/2008-TRU dated 29.02.2008 - As per the agreement entered into by the appellant with their customers, it is seen that the appellant has to arrange for Master, officers and crew on-board the vessels as required under the Merchant Shipping Act, 1958 and any other International Maritime Act and as per manning standards - The very fact that the appellants have collected the Service Tax from their customers such as M/s ABG Shipping Co. and M/s Pranik Shipping without remitting the same to the exchequer clearly shows that they were fully aware of their service tax liability CBE & C in their letter dated 29.02.2008 has clarified that introduction of a later entry under the Service Tax does not ipso facto mean that the said activity was not covered under the previous entry though they were specifically included under the definition of taxable services - the appellant has not made out any prima facie case for grant of complete waiver of pre-deposit. Inasmuch as the appellant has collected the amount of service tax form some of their clients, the balance of convenience lies in favour of the Revenue by way of direction to deposit Rs. 85 Lakhs
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2012 (4) TMI 55
Overseas commission agent services received – 'Business Auxillary Services' - services provided being before 18.04.2006 - Held that:- Liability under Finance Act 1994 for availing service of foreign agents arise after 18.04.2006 following Apex Court decision in case of Indian National Shipowners Association v. Union of India (2010 - TMI - 78723 - Supreme Court of India) - Decided in favor of assessee
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