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Service Tax - Tribunal - Case Laws

Showing 1 to 20 of 110 Records

  • 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........ + More


  • 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........ + More


  • 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 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 2013 (12) TMI 1533 - CESTAT BANGALORE and also by Final Order No.27218/2013 dated 30.12.2013 wherein it was held that the same is not to be added. Therefore, by followinf the same, we dispense with th....... + 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 1004

    Allowability - Refund claim - Eligibility of credit of Service tax attributed to services used in Delhi office for distribution to the Mumbai office in terms of Rule 7 of Cenvat Credit Rules and allowability of Cenvat credit having no nexus with the output service - Held that - appellant is providing services from both the Delhi and Mumbai office and the accounts are centralized at Mumbai office and the billing of the services and purchase is als....... + More


  • 2015 (6) TMI 991

    Application for modification of stay order - seeking extension of time to make pre-deposit - Held that - Since appellant was given final notice dated 11.02.15 to show cause why the appeal shall not be dismissed for non-compliance. Their miscellaneous application dated 21.04.15 again sought for modification/recall of notice and we find only reiterated their stand on modification of stay which was already considered by this Bench and rejected. Ther....... + More


  • 2015 (6) TMI 969

    Goods Transport Agency Service - service of transport of coal from pithead to railway siding in the mining area has been classified as mining service and on that basis the impugned demand along with interest and penalties - Held that - In view of the judgement of Bombay High Court 2009 (3) TMI 29 - BOMBAY HIGH COURT , we are of the view that the appellants have made out a strong case for waiver of pre-deposit and we order accordingly staying the ....... + More


  • 2015 (6) TMI 964

    Denial of refund claim - Bar of limitation - Held that - No limitation is prescribed for refund of accumulated CENVAT Credit under Rule 5 of Cenvat Credit Rules, 2004 as the said rule provides for refund of accumulated CENVAT Credit due to reasons of export of service, and being unable to be utilized by the assessee. Further, under the said rule, no time limit is prescribed and hence, no limitation is applicable. Thus, the ground of limitation is....... + More


  • 2015 (6) TMI 958

    Banking and financial services - valuation - inclusion of reimbursement of expenses - appellant contends that postage and telegraph and courier services are engaged by them for correspondence and they only claim the actual amount which has been paid by them to this service provider and also pay service tax to the service provider - Held that - Impugned order as well as the Adjudicating Authority s order seeks to rely upon Rule 5(i) of the Service....... + More


  • 2015 (6) TMI 957

    Disallowance of CENVAT Credit - Documents pertaining to unregistered premises - Held that - An application dated 16/12/2004 made by the appellant requesting for grant of centralized registration from 01/07/2001, is on record and the letter bears the stamp of the receipt by the department. In any case, the fact of this application having been made is mentioned in the order-in-original and is not disputed. However, the order-in-original states that....... + More


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