Revision of customs duties on certain items : ** : Exempts certain taxable services specified in the Schedule received by an exporter and used for export of goods - Conditions relaxed : ** : Companies Bill, 2008 - auditors should face severe consequences (unlimited liability) in case of contravention : ** : Whether transfer of Banking Undertaking on the facts and circumstances of this case gave rise to taxable capital gains - matter of AY 1970-71 solved now : ** : Where net amount is received after adjustment - Whether such amount of adjustment is taxable as revenue receipt : ** : Whether supply of printed material as per specification attracts TDS under section 194C : ** : Scope of provisions of section 43B in respect of Deduction of an expenditure on actual payment basis : ** : Service Tax on Advance Receipt of payments for the services to be provided before introduction of new levy : ** : Whether a tour operator can claim reimbursement of service tax on supplementary services like of arranging guide services, monument visit services, porter services, food services, general assistance services etc. on the ground that principle operatory has paid service tax on the entire amount? : ** : Whether service tax paid on GTA service in relation to Export of goods from factory premises to port is eligible for Cenvat Credit? : ** :
Recent Cases:-
 
  Welcome
Friday, November 21, 2008
 
Cabinet approves Notifications to the Trade Marks (Amendment) Bill, 2007 - See in News / RSS Feed Amends notification no. 41/2007 - ST - Exempts certain taxable services specified in the Schedule received by an exporter and used for export of goods - See Notification No. 32/2008 Dated: November 18, 2008 - Service Tax Amends notification no. 21/2002 Customs dated 1-3-2002 - Effective rate of duty - imposes 5% import duty on steel items and 20% on crude soyabean oil - See Notification No. 122/2008 Dated: November 18, 2008 - Customs Amendment in the Special Economic Zones Rules, 2006. - See Notification No. S.O. 2661 (E) Dated: November 14, 2008 - SEZ Revised procedure for inspection - See INSTRUCTION NO. 16/2008 Dated: November 4, 2008 - Income Tax Revised system of Review of assessments - See INSTRUCTION NO. 15/2008 Dated: November 4, 2008 - Income Tax Clarification regarding reversal of Cenvat Credit in case of trade discount -reg. - See Circular No. 877/15/2008-CX Dated: November 17, 2008 - Central Excise CBEC amends tariff value of Poppy seeds and brass scrap - Amendment in Notification No. 36/2001 Cus (NT) dated 3/8/2001 - See Notification No. 127/2008 Dated: November 17, 2008 - Customs Exim Bank's Line of Credit of USD 25 million to the Government of the Syrian Arab Republic - See Circular No. 36/2008 Dated: November 14, 2008 - FEMA Computation of Value under Section 14 for Levy of Export Duty - See Circular No. 18/2008 Dated: November 10, 2008 - Customs Remittance related to Commodity Derivative Contract Issuance of Standby Letter of Credit / Bank Guarantee - See Circular No. 35/2008 Dated: November 10, 2008 - FEMA Foreign Exchange Management (Deposit) Regulations, 2000 Credit to Non Resident (External) Rupee Accounts - Clarification - See Circular No. 34/2008 Dated: November 10, 2008 - FEMA Amendment in Import Licensing Note (7) of Chapter 87 - See Notification No. 56 (RE-2008)/2004-09 Dated: November 7, 2008 - DGFT Organization M/s Stephen's Hospital Society, (Administration of the Synodical Board of Health Services - CNI) Tis Hazari, Delhi has been approved by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 - See Notification No. 103/2008 Dated: November 3, 2008 - Income Tax Acquisition and transfer of immovable property in India by a person resident outside India - See in News / RSS Feed DEPB rates notified for the year 2008-09 vide Public Notice No. 102 dated 5/11/2008 - DGFT Products under High Tech Products Export Promotion Scheme in Appendix 37E of HBP Vol.1 enlarged (Amendment in Appendix 37E) - See Public Notice No. 101 (RE 2008)/2004-2009 Dated: November 4, 2008 - DGFT Air pellets of air rifles or air pistols, of 0.177 Calibre exempted from import duty (Amendment in Notification No. 21/2002 dated 1/3/2002) - See Notification No. 120/2008 Dated: November 4, 2008 - Customs Ban on export of non-basmati rice shall not be applicable to Nigeria, Senegal, Ghana & Cameron - See Notification No. 53 (RE - 2008)/2004-2009 Dated: November 4, 2008 - DGFT Exim Bank's Line of Credit of USD 20 million (as 1st tranche of USD 80 million ) to the Government of the Republic of Rwanda - See Circular No. 33/2008 Dated: November 5, 2008 - FEMA Exim Bank's Line of Credit of USD 33 million to the Government of Lao People's Democratic Republic (Lao PDR) - See Circular No. 32/2008 Dated: November 5, 2008 - FEMA Exim Bank's Line of Credit of USD 25.5 million to the Government of Cote d'Ivoire - See Circular No. 31/2008 Dated: November 5, 2008 - FEMA Exim Bank's Line of Credit of USD 10.59 million to Government of Suriname - See Circular No. 29/2008 Dated: November 5, 2008 - FEMA Exim Bank's Line of Credit of USD 100 million to the Government of the Democratic Socialist Republic of Sri Lanka - See Circular No. 30/2008 Dated: November 5, 2008 - FEMA Exim Bank's Line of Credit of USD 30 million to the African Export-Import Bank (Afreximbank) - See Circular No. 28/2008 Dated: November 5, 2008 - FEMA Extension of filing of Delhi VAT return and CST return for the quarter/month ended 30th September 2008 - to 5th November 2008 - See Notification No. F.3(151)/Policy-II/VAT/Misc./2008/482-493 Dated: October 22, 2008 - VAT - Delhi Limited Liability Partnership Bill, 2008 passed by Rajya Sabha - ALL SIDES SUPPORT THE BILL - See in News / RSS Feed Amendments in the Income-tax Rules, 1962 - Rule 17C amended - See Notification No. 99/2008 Dated: October 22, 2008 - Income Tax Amendments in the Income-tax Rules, 1962 - New rule 18DDA and Form 10CCBD inserted - See Notification No. 98/2008 Dated: October 22, 2008 - Income Tax External Commercial Borrowings policy reviewed - See in News / RSS Feed Limited Liability Partenership Bill, 2008 - See in News / RSS Feed External Commercial Borrowings Policy: Liberalisation - See Circular No. 26/2008 Dated: October 22, 2008 - FEMA Basis of levy of additional Customs duty (CVD) on import of Readymade Garments - Clarification - regarding - See Circular No. 17/2008 Dated: October 21, 2008 - Customs Amendment in General notes of ITC Import tariff - See Public Notice No. 96 (RE :2008 )/2004-2009 Dated: October 22, 2008 - DGFT Amends Notification No.159/2003-Customs, dated the 24th October, 2003, regarding anti-dumping duty on Vitamin C, originating in or exported from the People's Republic of China - See Notification No. 109/2008 Dated: October 21, 2008 - Customs Amendment in Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - See Notification No. 45/2008 Dated: October 20, 2008 - Central Excise(NT) Whether Board Circular is binding upon the revenue even if it interprets the provisions contrary to the Supreme Court's Judgment - See in TMI Commentaries Cenvat Credit on Input Services used in Trading Activity as well as taxable services activity - See in TMI Commentaries Issue pertaining to CNG manufacturers - See Circular No. 875/13/2008-CX Dated: October 16, 2008 - Central Excise Allocation of FII Investment between debt and equity - See Circular No. 25/2008 Dated: October 17, 2008 - FEMA
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e-Payment of ST

Chapter V of F Act, 1994

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Service Tax - Case Laws

Service Tax

 
Records 1 to 20 of 1744
Index
1 2008 TMI - 31531 - CESTAT NEW DELHI
  Dixon Electronics Versus CCE, Chandigarh, Vice-a-versa
 
Service Tax - Appellants were doing the repair job as authorized service centre of M/s. SIEL - Appellants were getting a fixed amount of Rs.35,000/- per month plus some reimbursement of certain other expenses from SIEL for free repairs done under warranty period on behalf of the manufacturer i.e. SIEL – bona fide belief of non-liability to pay service tax – tax along with interest paid immediately on pointed out by dept. – commission rightly invoked section 80 to reduce penalty
 
2 2008 TMI - 31530 - CESTAT AHMEDABAD
  Reliance Industries Ltd. Versus CCE, Rajkot
 
Service Tax - Appellant receiving consulting engineering services from the service provider located outside India - rate of service tax was 5% prior to 14.5.03 & it was enhanced to 8% from 14.5.03 and further enhanced to 10% w.e.f. 10.9.04 - clarification of the Board can not considered to be authorizing the application of rate prevailing at the time of billing/payment - hold that in absence of specific provision, the rate of tax applicable shall be the rate prevailing on the date of rendering the services.
 
3 2008 TMI - 31529 - CESTAT NEW DELHI
  CCE, Chandigarh Versus Rainbow Denim Ltd.
 
Service Tax - Respondents are paying commission to foreign based commission agents in respect of goods being exported. The foreign based commission agent is booking order on behalf of the appellant and goods were supplied from India – period of dispute is 9.7.04 to 31.3.05 - impugned services became “taxable service” w.e.f. 1.1.05 and recipient of such service could not be held liable for paying service tax prior to 1.1.05 – matter is remanded back to Commissioner (Appeals) to decide afresh
 
4 2008 TMI - 31528 - CESTAT MUMBAI
  Commissioner of Central Excise, Nasik Versus R.S. Vora
 
Service Tax - Commissioner (Appeals) has set aside the order-in-original imposing the penalties on the respondents on the ground that the appellants has discharged the entire service tax liability before 30/10/2004 - Commissioner (Appeals) has correctly followed the law as has been laid down by the various decision of the Tribunal - any reason for interference in the order of the Commissioner (Appeals) for such miniscule amount of Rs.2,651/- which was paid subsequently
 
5 2008 TMI - 31527 - CESTAT AHMEDABAD
  M. R. Coatings Pvt. Ltd. Versus CCE, Rajkot
 
Service Tax - Delay in payment of the service tax - Doubt and confusion as regards their liability to pay service tax - no mala fide intention on their part - assessee proves that there was a reasonable cause for failure to deposit the dues or filing returns, no penalty shall be leviable in terms of Section 76, 77, 78 or Section 79 - appellate authority having admitted that there was no mala fide on the part of the appellant, should have set aside the entire amount of penalty in stead of reducing the same.
 
6 2008 TMI - 31526 - CESTAT NEW DELHI
  Raghuveer Metal Inds. Ltd. Versus CCE, Jaipur
 
Service Tax - Commission confirmed demand on ground that the appellants are providing the service of C/F agent - Commissioner (Appeals) relied upon the decision of the Tribunal in the case of Prabhat Zarda Factory (India) Ltd. (supra) which has already been over-ruled by the Larger Bench of the Tribunal in the case of L&T Ltd. - fit case for reconsideration by the adjudicating authority
 
7 2008 TMI - 31525 - CESTAT MUMBAI
  Duchem Laboratories Ltd. Versus Commissioner of Central Excise, Mumbai
 
Service Tax - Refund claim was rejected in OIO on the ground that in the retrospective amendment to the Finance Act, vide service tax liability has to be discharged by the receiver of the services of C/F agents – It is noticed that the co-ordinate Bench of the Tribunal in Appeal No.ST/45/01 had rejected the Appeal filed by assessee - decision/judgment of the co-ordinate Bench applies in all fours in this case also, as it is in respect of the very same order-in-appeal – hence impugned appeal is dismissed
 
8 2008 TMI - 31524 - CESTAT AHMEDABAD
  Gujarat Industrial Security Force Society Versus CST, Ahmedabad-II
 
Service Tax - Commissioner (Appeals) has dismissed the appeal for non-compliance with the provisions of Section 35F of Central Excise Act. We find that the issue is, prima-facie, covered by various Tribunal’s decisions laying down that charitable institutions providing security services would not attract tax inasmuch as they are not commercial concerns. As Commissioner (Appeals) has not decided the issue on merits, we set aside the impugned order and remand the appeal to him
 
9 2008 TMI - 31523 - CESTAT AHMEDABAD
  U.B. Engineering Ltd. Versus CCE, Rajkot
 
Service Tax - Penalty imposed on the findings that the service tax was paid six months late, though they were registered with the central excise authorities – in view of decision of Larger Bench in the case of M/s. ETA Engineering Ltd. laying down that each day’s delay attracts penalty of Rs.100/- per day, held that the appellate authority has already reduced the penalty and no further reduction is called for – appeal of assessee is rejected
 
10 2008 TMI - 31522 - CESTAT AHMEDABAD
  L.I.C. of India Versus CCE Daman
 
Service Tax - Applicant company is a Public Sector Undertaking. Accordingly, they are required to produce a certificate of clearance from the committee of Secretaries in terms of decision of Hon’ble Supreme Court in the case of ONGC Vs Collector of Customs, Kolkata - Since enough time has passed and no such certificate has been submitted, we close the matter(s) for statistical purpose. The applicant is at liberty to pray for re-opening of the matter on production of the clearance certificate
 
11 2008 TMI - 31521 - CESTAT AHMEDABAD
  NDM Technologies Pvt. Ltd. Versus CCE, Ahmedabad-I
 
Service Tax - Penalty of Rs.10,000/- imposed under Section 77 and of Rs.1 lakh imposed under Section 76 of the Finance Act, 1994 stands challenged in the present appeal - held that the said penalty stands imposed for late filing of ST-3 returns and for late deposit of tax. There is almost a delay of around 1400-1500 days. Commissioner (Appeals) has already reduced penalty under the provisions of Section 76 to Rs.1 lakh - no reason to further reduce the same
 
12 2008 TMI - 31506 - CESTAT NEW DELHI
  CCE, Jaipur Versus Metal Engineering & Forging Co.
 
Service Tax - Commissioner (A) held that the consideration for unloading of iron & steel materials received from RINL plant at railway siding, loading, unloading of materials at yard is not to be added to the gross amount for the purpose of service tax as consignment agent – since there is one contract for providing the service of consignment agent, respondent is liable to pay tax on the gross amount received as consignment agent - impugned order is not sustainable and set aside – demand also not time-barred
 
13 2008 TMI - 31505 - CESTAT NEW DELHI
  CCE, Indore Versus Mahle Migma Pvt. Ltd.
 
Service Tax - Commissioner (Appeals) held that respondent being recipient of consulting service who is residing outside India and having no office in India, is not liable to pay service tax for the period 1998-99 to 2002-03 - held that the taxable service provided by non-resident from outside India who does not have any office in India, having been specified as ‘taxable service’ w.e.f. 1.1.05 and recipient of such service could not be held liable to pay service tax prior to 1.1.05
 
14 2008 TMI - 31504 - CESTAT NEW DELHI
  Financial Services Versus CCE, Jaipur
 
Service Tax - Demand confirmed on the ground that the appellants are providing the service of ‘Business of Auxiliary Service’ –Tribunal in the case of Chambal Motors (P) Ltd., held that as per the terms of agreement, the appellants are providing Business Auxiliary Service - In the present case the appellant entered into agreement with banks on same issues as in the case of Chambal Motors (P) Ltd. - In view of said decision, we find no infirmity in the impugned order. Appeal of assessee is dismissed.
 
15 2008 TMI - 31503 - CESTAT NEW DELHI
  CCE, Chandigarh Versus Nahar Exports Ltd.
 
Service Tax - Commissioner (Appeals) held that for the period 16.8.02 to 31.12.04, the respondent received taxable service from non-resident who has no office in India & is not liable for service tax – in view of case of Hindustan Zinc Ltd. vs CCE, held that the taxable service provided by non-resident from outside India who does not have any office in India, having been specified as ‘taxable service’ w.e.f. 1.1.05 and recipient of such service could not be held liable for paying service tax prior to 1.1.05
 
16 2008 TMI - 31502 - CESTAT NEW DELHI
  CCE, Meerut Versus Highway Motors
 
Service Tax - There is no evidence to show that the buses, in question, are tourist vehicles as provided u/s 2(43) of the Motor Vehicles Act. In similar situation, the Tribunal after considering the decision of the Hon’ble Madras High Court held that tourist vehicle to be as per provisions of ‘Motor Vehicles Act and Rules and when vehicle is not covered by the description of ‘tourist vehicle’ and not run as such, the person concerned is not covered under the scope of tour operator
 
17 2008 TMI - 31501 - CESTAT NEW DELHI
  Nahar Spinning Mills Versus CCE, Bhopal
 
Service Tax - Appellant, Exporter – services of foreign middlemen used in procuring export orders - Revenue contend that during the period from July, 04 to Nov, 05, Appellant, is liable to pay the service tax - in cases where taxable service is provided by a non-resident who does not have any office in India and is received by a person in India, the service tax liability can be fastened on the service recipient in India only w.e.f. 1.1.05 - matter remanded to the Commissioner for requantification
 
18 2008 TMI - 31500 - CESTAT NEW DELHI
  C.C.E., Chandigarh Versus M/s Sahib Electrowave Pvt. Ltd.
 
Service Tax - Revenue filed this application for stay of operation of the order of the Commissioner (Appeals) - Commissioner (Appeals) following the decision of the Tribunal in the case of M/s South East Corporation vs C.C. & C. Ex.,Cochin, hold that respondents are engaged in the sale of prepaid mobile connections/recharge coupons for M/s BSNL - no reason for stay of operation of the order of the Commissioner (Appeals). Accordingly, the application is rejected.
 
19 2008 TMI - 31499 - CESTAT NEW DELHI
  M/s Daurala Foods & Beverages Pvt. Ltd. Versus C.C.E., Meerut I
 
Service Tax - Applicant has deputed “low grade employees” electrician and computer operator to their sister concern for doing work and recovered the amount attributable to their salaries and allowances and the said amount is sought to be treated as service charges received in connection with the management consultancy services. Prima facie, we hold that this may not fall under the category of management consultancy service. Accordingly, stay is granted
 
20 2008 TMI - 31498 - CESTAT NEW DELHI
  Johnson Matthey India Pvt. Ltd. Versus C.S.T., New Delhi
 
Service Tax - Demand of service tax and penalty for the period 1998-2003 in respect of management consultant services & consulting engineers services received from a foreign firm - Larger Bench of the Tribunal has held that no service tax can be demanded from the recipient of the services for the period prior to 1.1.2005 in the case of Hindustan Zinc Ltd. - Following this decision, we allow the present appeal
 
   
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