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Service Tax - Case Laws

Showing 1 to 20 of 144 Records

  • 2014 (6) TMI 1001

    CENVAT Credit - GTA Service - Whether the appellant is eligible for CENVAT credit of service tax paid on GTA service utilized in respect of transportation of their final product to the customers premises from the place of removal on FOR destination basis - the decision in the case of CCE GUNTUR Versus THE ANDHRA SUGARS LTD. 2013 (12) TMI 380 - CESTAT BANGALORE contested, where it was held that till such amendment made effective from 1-4-2008 notw....... + More


  • 2014 (6) TMI 962

    Liability of Service tax - amendment with effect from 16th June, 2005 by which, prima facie, Club or Association appear to have been roped in - High Court held that the services rendered by any person to his client presupposes the element of commerciality and obviously this transaction must be involved with the third parties, as opposed to the members of the club reported in 2004 (6) TMI 625 - CALCUTTA HIGH COURT - Apex Court dismissed the revenu....... + More


  • 2014 (6) TMI 960

    Waiver of pre-deposit - Demand of service tax alongwith interest and penalties - Ineligible Cenvat credit - Cenvat credit availed of service tax paid by the service providers in respect of the effluent/waste management in the factory premises - Held that - the definition of the input service as enshrined in Rule 2(l) of the Cenvat Credit Rules, 2004 clearly envisages the eligibility to avail Cenvat credit of the service tax paid, inasmuch as unle....... + More


  • 2014 (6) TMI 955

    Restoration of appeal - Dismissed for non-compliance - Assessee prayed that it may be permitted to deposit the balance amount of ₹ 37,00,000/- in instalments - Held that - the applicant had not complied with the stay order till date. Besides, there is no provision for allowing to pay the balance pre-deposit amount in instalments, after dismissing the appeal. - Decided against the applicant....... + More


  • 2014 (6) TMI 894

    Waiver of pre deposit - Photographic Service - Held that - The appellant is ready and willing to make a pre-deposit of ₹ 30.00 lakhs as against ₹ 70.00 lakhs and would further submit that since the appellant is having a great chance of success in the appeal, which was dismissed for non-compliance of conditional order of pre-deposit dated 26-8-2013 by the Tribunal, the Tribunal may be directed to restore the appeal on its file and disp....... + More


  • 2014 (6) TMI 867

    Waiver of pre-deposit of service tax - commercial and industrial construction services - Residential complex services - it was contended that, petitioner neither charged the service tax from the said Board nor the Board paid the amount on such account and, therefore, any direction to deposit the service tax would cause a serious financial hardship which the Tribunal ought to have considered at the time of disposal of the said application. - Held ....... + More


  • 2014 (6) TMI 866

    Penalty u/s 76 & 78 - Failure to remit tax - penalty u/s 76 and 78 simultaneously imposed - petitioner contends that, the amendment brought by introduction, of the Proviso, on 10.05.2008, has not been brought to the notice of the learned single Judge. - Adjustment in penalty imposed with already deposited - Held that - it is seen that the assessing authority has taken into account the amendment, brought in. In page 4, paragraph 4, the penalty....... + More


  • 2014 (6) TMI 865

    Condonation of delay - Disallowance of CENVAT Credit - Penalty u/s 11AC - Held that - appellant assumes that there was no delay whatsoever in filing of the appeal, since the copy of the adjudication order was first served on the appellant on 09.11.2010, whereas the order was served on 28.04.2010. There is no explanation offered for the belated filing of the appeal. It is the clear case of Revenue that the order in original was served on the autho....... + More


  • 2014 (6) TMI 864

    Waiver of pre-deposit - Service of order - Whether the service of the adjudication order through Speed Post is proper or not - Held that - As held by the Hon ble High Court of Punjab & Haryana in the case of Best Dyeing (2007 (10) TMI 422 - PUNJAB & HARYANA HIGH COURT), the service through Speed Post is not a proper service. The Hon ble High Court has also observed that in the Finance Act, 2013, an amendment took place in Section 37C of t....... + More


  • 2014 (6) TMI 863

    Service Tax demand - difference in the figures available in the income tax returns and the value of services declared in the ST-3 returns filed by the appellants - Held that - It is observed that calculation of Service Tax liability based on the income tax return and ST-3 returns is the basic point of the Revenue. Filing documents and pointing of correct calculation in determining of Service Tax liability can always be agitated by the appellant b....... + More


  • 2014 (6) TMI 862

    Adjustment of shortfall of tax with excess payment of service tax - demand based on difference ST-3 return - Demand of service tax u/s 11D - Enhancement in rate of tax - Held that - The appellant s plea is that there was excess payment to the extent of about Rs.13 lakhs during October, 2003 and if this excess amount is taken into account, there would not be any demand against them under Section 11D. The appellant s counsel has vehemently pleaded ....... + More


  • 2014 (6) TMI 835

    Recovery of service tax - non receipt of notice / order - Conclusion of service of order - proper service of notice - change of address - Held that - In this context it has to be noticed that the address of the 1st petitioner s Registered Office was also known to the respondents, as is evident from Exhibit P5. Exhibit P5 is a communication of the respondent addressed to the Registered Office long before the show cause notice itself was issued. Th....... + More


  • 2014 (6) TMI 834

    Leviability of Service Tax - consignment agency services - Clearing and Forwarding Agent Service - job of conversion of raw materials into finished goods on job-work basis - Held that - Applicant are engaged by M/s. Tata Steel Ltd. for conversion of raw material into finished goods and deliver the same to various stockyards. For that the Applicant are paid a fixed conversion charges. We also find an agreement dated 30.03.1998 whereby the Applican....... + More


  • 2014 (6) TMI 833

    Demand of service tax - Rent a cab service - outdoor catering services - Invocation of extended period of limitation - Held that - Admittedly, the show cause notice issued on 26.4.2006 pertaining to the period 8.7.04 to 3.2.2005 is barred by normal period of limitation. Further, the original adjudicating authority having granted the benefit of section 80 of the Finance Act to the appellant, has held that there was no suppression on the part of th....... + More


  • 2014 (6) TMI 832

    Denial of CENVAT Credit - order beyond the scope of show cause notice - Input services - Refund claim - nexus with the output service - Held that - Original adjudicating authority as well as the first appellate authority have considered the issue of eligibility of CENVAT credit in respect of services received by them and held that many services cannot be considered as input services since they have no nexus with the output service provided by the....... + More


  • 2014 (6) TMI 831

    Works Contract Composition Scheme - whether the appellant is eligible for Composition Scheme under the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 for a works contract entered with M/s. Essar Oil Limited when some advance payments were received by the appellant prior to 01.6.2007 i.e. before introduction of Works Contract Service. - Extended period of limitation - Held that - in respect of the services provided afte....... + More


  • 2014 (6) TMI 830

    Business Exhibitions conducted abroad - Technical Inspections were done outside India - Import of services - reverse charge - service tax liability under Section 66A of Finance Act, 1994 - parties located abroad - Held that - payments made by the appellant were in respect of exhibitions conducted abroad. Similarly it is seen that the Technical Inspections were done outside India. - as per the provisions of the Rule 3 (ii) of Taxation of Services ....... + More


  • 2014 (6) TMI 800

    Waiver of penalty invoking section 80 - courier service - delayed payment of service tax with interest - Held that - The very fact that the matter went right up to the Supreme Court and finally it was decided against the assessee shows that assessee definitely felt that they had a case for non-payment of service tax. That being the position, I am unable to agree that there was willful intention on the part of the assessee not to comply with tax l....... + More


  • 2014 (6) TMI 799

    Restoration of appeal - Demand of service tax, interest and imposition of penalty - Appeal was dismissed for want of COD clearance - Held that - That being aggrieved by the impugned order dated 31.03.2008 passed by the ld.Commissioner, the Department has preferred an appeal as well as the Applicant. At that time, the Applicants choose to file an appeal against the confirmation of the part of the demand against them and elected not to contest that....... + More


  • 2014 (6) TMI 798

    Waiver of pre deposit - valuation - Steamer Agent s Service - inclusion of various charges collected - Advance Manifest Charges (AMS), Bunker Surcharges (BS) and Currency Adjustment Factor (CAF) Charges from the Shippers in India and transferred the said amounts to the Overseas Liner - Business Support Service - Held that - prima facie, the Applicant could able to show that Bunker Surcharges (BS) and Currency Adjustment Factor (CAF) Charges are n....... + More


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