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Service Tax Judgements


Pleading, a ground of appeal

  Bimal Jain    13 January 2015 at 10:20

The Hon’ble CESTAT, Delhi held that Rule 5 of the Excise Appeals Rules has no application in the instant case because a contention that the Appellant was not provider of service but was recipient of service is not 'a piece of evidence', it is a 'plea

Posted in Service Tax |   2114 Views



The Hon’ble High Court of Allahabad after observing that the Assessee obtained from its Group companies directly or by transfer of the employees, the services of expatriate employees for which the Assessee paid the salaries of the employees in India,

Posted in Service Tax |   2007 Views



The Petitioner is an Indian citizen and a practicing Advocate. He claims to be affected by the levy of Service Tax on Advocates. It is the case of the Petitioner that section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act 200

Posted in Service Tax |   2042 Views



Issue Under the laws governing the payment of service tax, Section 68(2) of the Finance Act, 1994, in respect of certain services, provides for shifting the liability to pay service tax to government to the service receiver instead of service pr

Posted in Service Tax  11 comments |   8152 Views



Facts indicate that the assessee is a company incorporated in Australia. It was engaged in the business of providing equipment on hiring and manpower etc. for exploration and production of mineral oil and natural gas. During the year under appeal. th

Posted in Service Tax |   6551 Views



Adverting first to ground no.1 in the appeal , facts, in brief, as per relevant orders are that e-return declaring income of ``28,24,41,510/- filed on 29.09.2008 by the assessee, a foreign company having permanent establishment in India, was selected

Posted in Service Tax |   3761 Views



The Petitioner Trust owns the premises at E-10, Block E, Inner Circle, Connaught Place, New Delhi (‘the premises’). The Petitioner leased out the said premises to the Respondent by a lease deed dated 25th April 2007. The lease was for an initial peri

Posted in Service Tax |   6786 Views



Service Tax was introduced for the first time under Chapter V of the Finance Act, 1994. Section 66 of the Act was the charging section and it provided for the levy of service tax at the rate of five per cent of the value of the taxable services. “Tax

Posted in Service Tax |   11648 Views



Service Tax - Goods Transport Agency Service - Pre-deposit: Prima-facie, the appellants have only reimbursed the freight expenses incurred by the suppliers and since the appellants' contracts that the suppliers were on F.O.R basis, it is the supplier

Posted in Service Tax |   6771 Views


Works Contract Service

  CA Gunjan H Shah    05 July 2010 at 14:40

Works Contract Service: Stay: The work executed is in respect of the irrigation services and is not for any commerce or industry. The activities which are concerned with welfare of the citizens of this country has been excluded from the liability of

Posted in Service Tax  1 comments |   10042 Views



 








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