The order impugned before the Commissioner was received by the appellant on 04.09.2010 and the appeal was filed on 11.08.2011. Commissioner (Appeals) has observed that there is no provision under Section 85 of the Finance Act, 1994 to condone the delay beyond the period of three months on expiry of the limitation period.

The disputed issue relating to inclusion of cost of materials used for providing photographic services, which stands decided against the appellant by a Larger Bench decision of the Tribunal in the case of Aggarwal Colour Advance Photo System v. CCE [2011] 33 STT 33.

The issue in the present case is whether service tax paid on ‘rent-a-cab service’ for transportation of staff from Vashi railway station to the container freight station run by the appellant is an eligible input service under Rule 2(l) of the Rule or not. The Hon’ble High Court of Karnataka in the case of Stanzen [...]

The appellants have undisputedly undertaken booking of tickets during the period 2004-05 for other service providers who are similarly placed as tour operators. They have received consideration from the said tour operators towards the services rendered. This is clearly towards ‘promotion or marketing of services provided by the client’ which is included under the definition [...]

The appellants shall be eligible for the credit of rent-a-cab service provided, they are able to satisfy that the rent-a-cab service has been utilized for transport of employees/officials or business related visitors to their factory/office. These submissions have not been specifically made before the authorities below, as rightly pointed by the learned Superintendent (AR). Under [...]

I find that an identical issue in respect of the capital goods received for the manufacturing of final products which were exempted, was being heard and the eligibility for availing the credit was decided by the Larger Bench of the Tribunal in the case of Spenta International Ltd. v. CCE 2007 (216) ELT 133 (Tri. [...]

Undisputedly the respondent deposited the amount at the investigation stage and the proceeding initiated against them were dropped by ld. Commissioner (Appeals) vide his order dated 9-2-2011. It is a case of refund of deposit of duty and not a refund of duty therefore the principle of unjust enrichment which is applicable to refund of [...]

Even though the appellant is the custodian of the goods and not the owner, still transfer to title of the goods takes place during the auction and hence it is to be treated as a sale. The fact of sale is also evident from the sales tax having been paid by the successful bidder. Thus, [...]

MD of the appellant company also performed the job of MD of M/s Brembo Brakes India Ltd. for which he was compensated. If at all, any advisory activity was undertaken by the said person, the demand for Service Tax can be made only on him and not on the appellant. Further, there is no evidence [...]

we are of the considered opinion that the designs and drawings which were imported and assessed as ‘goods’, cannot be subjected to Service tax, hence, no Service tax is chargeable on that part of the contract relating to Contract No. CRMP/CON/SPM/03 dated 16-7-1998 attributing towards the value of designs and drawings.