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Service Tax - Case Laws

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  • 2015 (6) TMI 1152

    Imposition of Penalty - Held that - conduct of the respondent does not appear to be questionable in view of cooperation rendered to the Department to discharge not only tax liability but also interest liability - penalty not justified - appeal dismissed - decided against Revenue.

  • 2015 (6) TMI 1144

    Since the matter is covered by the Division Bench judgment, this appeal is also disposed of directing that the judgment in Writ Appeal No.558 of 2006 will govern the parties in this appeal also - Writ appeal disposed off.

  • 2015 (6) TMI 1143

    CENVAT credit - inputs/capital goods - telecom towers/erection of towers - case of appellant is that the disputed service falls under definition of input service - Held that - It is an admitted fact on record that the appellant is a service tax assessee, duly registered under the Service Tax statute for providing the telecom services. Installation of telecom towers are for the purpose of providing the output service by the appellant - Since the d....... + More

  • 2015 (6) TMI 1141

    Payment of tax with interest before issuance of SCN - succession of business - amalgamation - Held that - it is an admitted fact that all the transactions were recorded in the Books of Account maintained by the appellant - it is admitted fact that the factory with respect to which the demand under reverse charges was made has been succeeded by the present appellant, during the period in question, amalgamation proceedings was going on before the H....... + More

  • 2015 (6) TMI 1137

    Maintainability of appeal - pre-deposit - non-compliance - Held that - the appeal is dismissed for want of compliance under section 35F of the Central Excise Act, 1944.

  • 2015 (6) TMI 1136

    CENVAT credit - duty paying documents - grievance of Revenue are that the Bank certificates do not contain any serial number, address of the party and are not in the form of invoice as required under the provisions of Rule 4A of the Service Tax Rules, 1994 - Held that - Manner of preparation of invoice by the service provider is contained in Rule 4A of the Service Tax Rules, 1994. The proviso appended thereto specifies that in case of invoices is....... + More

  • 2015 (6) TMI 1132

    Voluntary Compliance Entitlement Scheme - the impugned order did not advert to the petitioner s returns to hold that, the petitioner is not entitled for the benefit of 2013 Voluntary Compliance Scheme - Held that - essentially it is a pure disputed question of fact. The benefit of Voluntary Compliance Scheme would depend upon the nature of the returns submitted by the petitioner. In that view of the matter, a probe into facts and aspects is neces....... + More

  • 2015 (6) TMI 1091

    Denial of benefit of Cenvat credit - outdoor catering services - services provided in the factory for employees of the factory - whether the assessee can utilise the cenvat credit facilities in respect of outdoor catering services, provided in the factory for its employees and outward freight service as input service? - Held that - In an identical circumstance, this Court dealt with the issue with regard to outdoor catering service, in the case o....... + More

  • 2015 (6) TMI 1078

    Cenvat credit - appellant took credit of service tax paid on the services received from two Architect firms during October, 2003 - in both the invoices on the basis of which credit was taken, service tax amount had not been shown separately - Held that - even though several arguments were advanced as to the eligibility of appellant on the ground that the amount was treated as cum-tax amount by both the service receiver and service provider and ta....... + More

  • 2015 (6) TMI 1075

    Valuation - includability - value of diesel and explosives while performing the site formation services - Held that - the issue is covered by the Tribunal s decision in the case of M/s. S.V. Engineering Constructions Versus C.C.E. & S.T., Guntur ....... + More

  • 2015 (6) TMI 1071

    Recovery proceedings - appellant contended that initial order passed by the adjudicating authority was so patent and loudly obtrusive, it was liable to be interfered with by the Commissioner (Appeals) and even if the Commissioner (Appeals) did not have any statutory power to condone the delay, the High Court, in exercise of its jurisdiction under Article 226 of the Constitution of India, ought to interfere. - Held that - All relevant facts have b....... + More

  • 2015 (6) TMI 1057

    Levy of service tax on life insurance coverage to the employees of the State Government - By the judgment under appeal, learned single Judge held that the life insurance provided pursuant to Rules 22A and 22B of Part I KSR is not exigible for service tax. It is this judgment which is under challenge before us. - Held that - Reading of the CBEC circular shows that it has been clarified by the CBDT that activities performed by sovereign/ public aut....... + More

  • 2015 (6) TMI 1041

    Demand of Service tax and imposition of penalty - Section 77 and 78 read with Section 80 of the Finance Act, 1994 - International Courier Service - neither service tax paid nor ST-3 returns filed even after collecting from their customers - reason for non-payment is that the courier/cargo industry was facing severe recession - Held that - it is to be noted that the appellant s act of not paying tax, collected from their clients, to the Revenue is....... + More

  • 2015 (6) TMI 1035

    Eligibility of refund claim - Notification No.5/2006 read with Rule 5 of CENVAT Credit Rules - Non-taxability of output services - Held that - the Hon ble High Court of Karnataka in the case of mPortal India Wireless Solutions (P) Ltd. Vs. CST, Bangalore 2011 (9) TMI 450 - KARNATAKA HIGH COURT has already held that the refund cannot be rejected on the ground of non-taxability of output service and eligibility for refund of the CENVAT credit avail....... + More

  • 2015 (6) TMI 1034

    Liability to pay service tax - Technical inspection and certification agency service received from abroad - Held that - there is no finding that appellants are not using the service for business or commerce. it can be said that service is partly performed in India. Since the report is received in India and the testing is done on the goods sent by the appellant. However, because of the exclusion as per Rule 3(3), prima facie, we find that service ....... + More

  • 2015 (6) TMI 1033

    Waiver of pre-deposit - Period of limitation - Section 85(3A) of the Finance Act, 1994 - Appellant contended that the Commissioner (Appeals) reckoned the date of the primary order (28-2-2013) for the purpose of computing the delay but the period for filing the appeal should be reckoned from the date when its rectification of mistake application was disposed of and if so done, its appeal before the Commissioner (Appeals) was not time-barred. - Hel....... + More

  • 2015 (6) TMI 1032

    Valuation - Includability - Total cost of services - Services of Air-conditioning and Electricity - Appellant contended that while supplying the said services, he uses diluted water as also diesel, the cost of which should be excluded from the service, inasmuch as the same would amount to sale of goods but as per Department diesel and diluted water is not being supplied by the appellant directly to the customers and as such it is not a case of sa....... + More

  • 2015 (6) TMI 1031

    Liability of Service tax - Services received from foreign service providers - Intellectual Property Services, Management Consultancy Services and Business Auxiliary Services - Amount paid towards service tax by reversal of Cenvat credit - Appellant submitted that an amount paid by utilizing Cenvat credit related to the period prior to April, 2006 and the demand for payment of service tax on output services has been dropped for this period, so, th....... + More

  • 2015 (6) TMI 1030

    Eligibility for refund of Cenvat credit - Accumulated and claimed under Notification No. 5/2006 issued under Rule 5 of Cenvat Credit Rules, 2004 - Information Technology Software Service (ITSS) not liable to tax - Held that - it was submitted that this claim has been rejected on the belief that the claim related to the period April, 2008, but the claim actually related to the period subsequent to 16-5-2008, by which time ITSS had become liable to....... + More

  • 2015 (6) TMI 1029

    Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) - Short and delayed payment of duty of ₹ 439/- - Amt short paid at the time of making first instalment but was subsequently paid at the time of second instalment - bonafide mistake pertaining to calculation of tax - Superintendent of Service tax initiated action under Section 87 of the Finance Act, 1994, and directed the petitioner No. 1 to pay an amount of ₹ 25,85,877....... + More

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