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Service Tax - Case Laws

Showing 321 to 323 of 323 Records

• 2018 (2) TMI 19
  

  CENVAT credit - allegation of the department is that M/s. BVIHR indulged in evasion of service tax by not paying the service tax to the department but issuing fake invoices to their customers - Held that: - there is no iota of evidence to show that the respondent is involved in any fraudulent availment of credit. In fact, the respondent had availed credit on the invoices distributed by their Head Office, M/s.Bata, Gurgaon - without seizure there can be no confiscation of the goods and when the goods are not confiscated, the penalty imposed cannot be justified - appeal dismissed - decided against Revenue.

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• 2018 (2) TMI 18
  

  Intellectual Property Service - The department was of the view that since the Intellectual Property Service came within the tax net with effect from 10.09.2004, the respondents were liable to pay service tax as a service recipient of the foreign company under the reverse charge mechanism - Held that: - an identical issue was considered by the Tribunal in the case of Commissioner of Service Tax, Delhi-III Vs Denso Haryana Pvt. Ltd [2015 (11) TMI 235 - CESTAT NEW DELHI] where the Tribunal has observed that the agreement was executed before 10.09.2004 and there cannot be any continuous supply of service so as to make the same taxable after 10.09.2004 - however, prior to 18.04.2006, the demand unsustainable as per decision laid down in the case of Indian National Shipowners Association [2008 (12) TMI 41 - BOMBAY HIGH COURT] - appeal dismissed - decided against Revenue.

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• 2018 (2) TMI 17
  

  Liability to tax - whether maintenance or repair services and management consultancy service in respect of software development is liable to service tax or not during the period 09/07/2004 to 31/03/2006? - Held that: - before 01/06/2007, in the definition of maintenance and repairs, the goods did not include the software. Accordingly, the maintenance and repair of software was not considered as taxable before 01/06/2007 - as per the law prevailing at the relevant time maintenance and repair services of the software is not taxable - appeal dismissed - decided against Revenue.

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