Punjab Technical University vs CCE and Service Tax
Confirmation of demand and imposition of penalty: Assessable value for charging service tax-Franchisee transaction, No willful misstatement or suppression justifying penalty-Whether confirmation of demand on the ground that the appellant had rendered franchisor service to its regional centres (RCs) and learning centres (LC [LexDoc Id : 492690]
Perfect Securities Services vs CST
Imposition of penalties: Amount paid before issuance of show cause notice and adjudication order-Penalty imposed under section 78 of the Finance Act 1994 set aside, Other penalties upheld-Whether the order confirming the demand with direction to adjust the payment of tax made by the assessee, ordering to recover the interest on delayed [LexDoc Id : 492027]
HDFC Bank Ltd. vs Meattles (P) Ltd.
Service tax paid in respect of rented premises-Words 'lessor shall continue to pay' in agreement between parties-Whether the suit seeking declaration and injunction qua the service tax paid in respect of rented premises could be allowed. Held, a contract had to b [LexDoc Id : 489674]
Creative Travel (P) Ltd. vs CCE
Show cause notice: Fact that return filed regularly not appreciated-Show cause notice deficient and issued only on the basis of assumption and presumption-Whether the appeal against the impugned order wherein the show cause notice was held to be maintainable could be entertained. Held, the show cause not [LexDoc Id : 489521]