S No |
Citation |
Name of the Party |
Subject Heading
|
1
|
2013
(1) ECS (184) (Tri-Kol)
|
M/s. Reliance Telecom Ltd.
|
Explanation inserted to a statute
confirms the intention
of the legislation. It is a tool to interpret the statute,
which already exists. It can not introduce or
extend anything which is not provided by law
|
2
|
2013
(3) ECS (1) (A.P.-HC)
|
M/s Cyber Towers & Others
|
The retrospective amendment to the
provisions of Section 65 (105) (zzzz) to be clarificatory
and ex abundant cautela in nature
|
3
|
2013
(3) ECS (220) (Tri-Ahd)
|
M/s Rikin
Industries
|
A delusional assumption cannot be
elevated to the status of a bonafide doubt.
|
4
|
2013
(3) ECS (146) (Tri-Del)
|
Pioneer Financial Services
|
Loans arranged from various financial
institutions like LIC Housing, IDBI Bank and HDFC Bank to the Customers for
which Commission is received in lieu. This activity covered under Business
Auxiliary Service.
|
5
|
2013
(3) ECS (224) (Tri-Del)
|
Surendra Singh Rathore
|
The receipt of commission for
marketing/promotion efforts makes them providers of Business Auxiliary
service
|
6
|
2013
(3) ECS (171) (Tri-Del)
|
M/s Gayatri
Carriers Pvt. Ltd.
|
Once activity carried out is found
to be loading or unloading of cargo such activities is covered by category of
cargo handling service
|
7
|
2013
(3) ECS (152) (Tri-Del)
|
Naresh Kumar
|
Since agreement mentioned the
words Consignment Agent and Consignment Agent brought under statutory
definition by inclusive clause of Clearing & Forwarding Agent Service,
activities of consignment
|
8
|
2013
(3) ECS (230) (Tri-Kol)
|
M/s Varsha
and Co.
|
The scope of the services examined
and it was found
that the value of services received by the applicant were
taxable under various categories.
|
9
|
2012(1)
ECS (83) (Tri-Ban)
|
M/s. The Institute of Chartered
Financial Analysts of India, Hyderabad and others
|
Educational Institutions which do
not issue any degree/ diploma recognized by law are covered under service tax
on commercial Training or coaching instate
|
10
|
2012(1)
ECS (101) (Tri-Ahd)
|
M/s. Atwood Oceanics
Pacific Ltd
|
Inclusion of new services in tax
net may include the activities that were taxable earlier under different
category of services
|
11
|
2013
(3) ECS (182) (Tri-Del)
|
M/s Everest Industries Ltd.
|
Supplies made to SEZ can not be treated as export for the purpose of Rules of
the Cenvat Credit.
|
12
|
2013
(3) ECS (185) (Tri-Del)
|
Jai Santoshi
Maa Travellers & Others
|
Whenever a cab, as defined in
Section 65 (20) is rented by a Rent - a - cab scheme operator [defined in
Section 65 (91)] to any person, a transaction chargeable to service tax
occurs and is liable to service tax. Ignorance of law not a reasonable cause
for failure to remit tax.
|
13
|
2013
(3) ECS (199) (Tri-Ahd)
|
M/s Merchantile
and Industrial development
|
Demand of duty within limitation
period of one year to be confirmed.
|
14
|
2013 (1) ECS
(168 ) (Tri-Mad.)
|
LCS City Makers Pvt. Ltd
|
There has been persistent
resistance on the part of the appellant in providing the required
information. After resisting for providing information the appellant cannot
claim benefit of bona-fide belief and argue that demand for a period of one
year from relevant date only will apply
|
15
|
2013
(3) ECS (215) (Tri-Ahd)
|
Orchev Pharma P. Ltd
|
Refund Claim filed after six
months from end of the relevant quarter time barred under Notification No.
41/2007 - ST
|
16
|
2013
(3) ECS (177) (Tri-Ahd)
|
Dalma Energy Llc
|
The activity for supply of
Drilling Rig along with all auxiliary equipment covered under Mining Service
before 16.05.2008
|
17
|
2012(2)
ECS (171 ) (Tri-Ahd)
|
M/s JAISU SHIPPING CO P LTD
|
Supply of bunkers is in relation
to vessels. The question that arises is whether it can be considered as a
sale only. In this case, it is not permissible for any one
to supply water or bunker to vessels and to supply these items the port"s
authorization is a must. Further, from the sample invoices reproduced in the
show-cause notice, it is seen that the invoice mentions "supply of fresh
water by barge as per nomination". It has to be noted that in this case,
supply of fresh water would include cost of procurement of water, transportation
of the same to the vessel and other costs incurred in relation to provision
of service in the port. From the invoice it is quite clear that it is not the
cost of water alone that is charged, but it includes other elements.
Prima-facie we consider that the submission of Ld. AR that contemporanea exposito
principle would apply in this case since while introducing port services as
services liable to Service Tax, the Board had clarified that supply of water
and bunker to vessels is part of port service
|
18
|
2013(1)
ECS (133)(Tri-Mum)
|
Automotive Manufacturers Pvt. Ltd
|
Business Auxiliary Service: Party
registered under the category of 'Authorised Service Station Services'.
Besides sale, they also undertake certain services such as sales promotion,
after-sale service, advertising, etc. Thus, the activities undertaken by the
appellant prima facie comes under the category of "Business Auxiliary
Service" and they are liable to discharge service tax
|
19
|
2013
(3) ECS (6) (Ker-HC)
|
Malabar Gold Pvt. Ltd
|
Activity undertaken as per
agreement amounts to Franchise Service
|
20
|
2013
(3) ECS (41) (Mad-HC)
|
M/s Nataraj
and Venkat Associates
|
Statutory time limit applicable to refund applications, even
if it is
paid under a mistake
of law.
|
21
|
2013
(2) ECS (151) (Tri-Ahd)
|
Astik Dyestuff P. Ltd
|
No distinction can be made between
the commission paid to the foreign agent and the agents operating within the
territory of India because nature of services provided by both the categories
of the agents are same
|
22
|
2013(2)
ECS(186) (Tri-Mum)
|
M/s Standard Chartered Bank
|
The principle of strict
construction does not apply in respect of machinery provisions. A
construction that results in hardships, serious inconvenience, injustice,
absurdity or anomaly or which leads to inconsistency or uncertainty and
friction in the system has to be rejected and preference should be given to
that construction which avoids such results
|
23
|
2013
(1) ECS ( 50) (Tri-Del)
|
M/s Mega Trends Advertising Ltd
|
CESTAT (procedure) Rules 1982:
Filing all relevant documents is essential
|
24
|
2013
(1) ECS ( 128) (Tri-Del)
|
M/s Hindalco Industries Ltd., Renukoot
|
Without mentioning the name and
details of the premises to whom the credit is to be distributed Cenvat credit
on the basis of such ISD invoice will prima facie may not be available to the
applicant
|
25
|
2013
(1) ECS (36 ) (Guj-HC)
|
Kandla Ship Chandlers and
Ship Repairs Asso
|
Members provide various services
such as, supply of provisions to the crew of the vessel
and minor repairs
of the vessel, as required. Contention of the petitioner that such
authorization must be of those functions
which are to
be performed by the
Board exclusively under
the Major Port Trusts Act
is wholly erroneous. Authorization and delegation cannot be
confused. Members of
the Association who are
engaged in repair of work
of vessels liable to service tax
|
26
|
2013
(2) EC (158) (Tri-Mum)
|
M/s Grey Worldwide (I) Pvt. Ltd.
|
Tribunal has no power to review
its own order, however, modification of the order can be asked in the event
of "change in circumstances" as held in Baron International Ltd.
|
27
|
2013(2)
ECS(181) (Tri-Mum)
|
M/s Kotak
Securities Ltd
|
Date of knowledge that is relevant
for computing the time limit - As held by Tribunal and affirmed by the hon'ble apex court in the Nizam
Sugar Factory Ltd. Case. In this case, within one year from the date of
knowledge, the department has issued the demand notice and therefore, prima
facie, the question of time bar does not apply in the facts of the present
case
|
28
|
2013
(3) ECS (196) (Tri-Ahd)
|
M/s Madhu
Silica Pvt. Ltd
|
the several conditionalities
enumerated therein are with regard to delineation of the taxable services in
respect of which the exemption is applicable, the circumstances in which and
the persons who are entitled / disentitled to the claim for exemption and
stage at which the exemption should be claimed
|
29
|
2013
(4) ECS (228) (Tri-Ahd)
|
M/s. Surat Bottling Co. P. Ltd.
|
Appellant
should take due care and attention in filing the appeals in time.
|
30
|
2013
(4) ECS (213) (Tri-Ahd)
|
JCT Electronics Ltd.
|
It
is a well settled proposition that when a procedure is prescribed by the
legislation for availing an exemption / concession than that procedure has to
be followed strictly in that fashion only.
|
31
|
2013
(4) ECS (222) (Tri-Del)
|
M/s Neelav
Jaiswal and Brothers
|
Amounts agreed to between the
parties for remunerating the personnel so deployed including amount of
provident fund payable by the appellant to provident Fund authorities
constitute the gross amount charged by the appellant for having provided the
taxable service
|
32
|
2013
(4) ECS (184) (Tri-Del)
|
M/s Pioneer Financial Services
|
Service tax liability of financial
institutions on their sanctioned loan.
|
33
|
2013
(4) ECS (202) (Tri-Del)
|
M/s Indian Coffee Worksers
|
In case of an outdoor caterer, the taxable
value shall be the gross amount charged by such caterer from the client for
services in relation to such catering.
|
34
|
2013
(4) ECS (218) (Tri-Del)
|
M/s Mahesh Sunny Enterprises Pvt.
Ltd.
|
The extended period of limitation
is invocable when assessee
has fulfilled the ingredients of fraud, collusion, wiflul
mistatement and suppression of the fact or any
contravention of Finance Act to evade payment of service tax under 73(4) of
the Finance Act.
|
35
|
2013
(4) ECS (191) (Tri-Del)
|
M/s Ahluwalia
Contracts Pvt. Limited
|
Pre-deposit of the entire
adjudicated liability including tax/duty, interest and penalty (if any) is
normally the sine qua non for triggering the authority of the appellate
Commissioner to hear an appeal, whether under provisions of 1994 Act.
|
36
|
2013
(4) ECS (216) (Tri-Del)
|
M/s Kusum
Health care Pvt Ltd.
|
Textual complexities in several
provisions of Section 66A of the Act.
|
37
|
2013
(4) ECS (206) (Tri-Che)
|
M/s. Jain Housing
|
Service tax liability is to be determined with reference
to the criterion whether there is a service provider and service recipient.
|
38
|
2014 (1) ECS (180) (Tri-Del)
|
Municipal Corporation, Ludhiana
|
Advertisement
Service- The consideration received for providing the taxable service, even by
way of tax on advertisements under Municipal Act, 1976, not immune to levy of
service tax.
|
39
|
2014 (1) ECS (194) (Tri-Ahd)
|
M/s
Noble Detective & Security
|
The argument
that demand is time barred as balance sheets were regularly filed with
Registrar of Companies is rejected
|
40
|
2014 (1) ECS (47) (H.C. Kol)
|
M/s Vesuvious India Ltd.
|
Outward
transportation charges of tax paid thereon is claimable only with regard to
those transports which were made from one place of removal to another place
of removal
|
41
|
2014 (2) ECS
(101) (HC-All.)
|
The Royal Bank of Scotland N.V
|
All questions relating to the
determination of rate of duty payable, entitlement of exemption under
notification have to be decided by the Apex Court in an appeal to be
preferred under Section 35-L of the Central Excise Act, 1944.
|
42
|
2014 (2) ECS (256)
(Tri.-Del)
|
Delhi Transport Corporation
|
(Failure to obtain registration and discharge
liability to service tax on rendition
of sale of space or time for advertisement service): DTC provided the "sale
of space or time for advertisement" service to several advertising agencies
but failed to obtain registration, file returns or remit service tax on the
consideration received for rendition of the taxable service
|
43
|
2014 (2) ECS (48)
(HC-Mum)
|
Indian Hotels and Restaurant Association and Other
|
Restaurant Services- fact that the tax on sale of goods involved in the said service can be
levied, does not mean that the service tax cannot be
levied on the service aspect of catering. When a restaurant renders to any
person a service, the tax on sale of goods involved in the said service can
be levied.
|
44
|
2014 (2) ECS
(92) (HC - All)
|
M/s. Indian Coffee Workers Co-Operative Society
Ltd.
|
An assessee engaged in
running and maintenance of canteen of guest houses or catering at premises
belonging to client, is an outdoor caterer and is
liable to service tax on value of services provided by it irrespective of
fact that food supplied by assessee is not consumed
by client but its employess, workers and guests.
|
45
|
2014 (2) ECS
(83) (HC - Chhattisgarh)
|
M/s. Hotel East Park
|
Validity of section 66E(i) of the Finance Act,
1994 [Statutory Provisions Relating to Service Tax] (the 1994-Act)- Rule 2C
of the Rules Clarifies that in case of a restaurant, service is presumed to
be 40% of the bill value and in case of outdoor catering, it is presumed to
be 60% of the bill value.
|
46
|
2014 (2) ECS (244)
(Tri-Ahm)
|
M/s
Friends & Friends Shipping Ltd
|
The
application of the appellant was rejected as the tribunal argued that he is
trying to restate the entire case in the disguise of rectification of errors
and, additionally, the tribunal does not have the power of appreciation of
evidence.
|
47
|
2014 (3) ECS (20) (SC)
|
Kushalbhai Ratanbhai Rohit & Ors
|
Power
to recall or review the order before it is signed Criminal offence under
Narcotics Drugs & Psychotropic Substances Act, 1985 - committed under the
commission of appellant's duty- recall/review of the Judgment in Criminal
Cases- A Judge's responsibility is very heavy, particularly, in a case where
a man's life and liberty hang upon his decision. Nothing can be left to
chance or doubt or conjecture. One cannot assume that the Judge would not
have changed his mind before the judgement become final.
|
48
|
2014 (3) ECS (178) (Tri - Del.)
|
Apoorva Kapoor
|
Procedural
Lapse- appeal fi led as an excise appeal instead of Service Tax appeal- Once
there is a procedure prescribed by law that cannot be given go bye through
the plea of rectifiable mistake.
|
49
|
2014 (3) ECS (183) (Tri -Ahd.)
|
M/s. Plastichemix Industries
|
Adjustment of
Service Tax payment- There is no provision for adjustment of Service Tax payments from the
account of one registered unit to the account of another registered unit.
|
50
|
2014 (3) ECS (1) (SC)
|
Anvar P.V.
|
Authentication of
electronic record:
Electronic evidence
to be authenticated by the certificate in terms of Section 65 B, without
which, the secondary evidence pertaining to that electronic record, is
inadmissible.
|
51
|
2014 (4) ECS (215) (Tri-Bang.)
|
M/s. Oracle India Pvt. Ltd.
|
Franchise Service: Classification of a service subsequently brought into a broader service-
If prior to 16.05.2008, the service was correctly classifiable under franchise service and broader
category was brought into the statute subsequently it does not mean that for the earlier period it could not
have been classified under franchise service.
|