Oct 252014
 

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Service tax liability of GTA & RCM when exempted service provided – Service Tax – Started By: – Das sanjoy – Dated:- 25-10-2014 Last Replied Date:- 30-12-1899 – Dear Sir,We are the Govt. Road Contractor. This work contract is exempted from service tax. Please confirm whether we are liable to pay service tax un………………

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Oct 242014
 

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In view of the recent Natural calamities in certain parts of the country CBEC has extended the date of submission of the Form ST-3 for the period from 1st April 2014 to 30th September 2014, from 25th October, 2014 to 14th November, 2014 – Service Tax – ORDER NO. 02/2014 – Dated:- 24-10-2014 – F.No.137/99/2011-Service Tax Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs **** New Delhi, the 24th October, 2014 ORDER NO. 02/2014-SERVICE TAX In exercise of the powers conferre………………

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Oct 222014
 

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The Ministry of Micro, Small and Medium Enterprises gets ISO 9001: 2008 Certificate – Dated:- 22-10-2014 – The Ministry of Micro, Small and Medium Enterprises has been awarded ISO 9001:2008 certification, demonstrating the Ministry s mission of promoting the growth and development of Micro, Small and Medium Enterprises with dedication and commitment. Speaking on the occasion Shri Kalraj Mishra, Union Minister for Micro, Small & Medium Enterprises expressed happiness over this accomplishment and stated it is a matter of pride that the Ministry is one of the first in Government of India to be awarded ISO certification. He appreciated the hard work put in by the officers and staff to align the systems and procedures with the requirements of ISO standards. He further stated that implementation of ISO standards will enable the Ministry to identify areas for improvement and also bring in transparency and accountability in the functioning. Cabinet Secretariat had issued Guidelines to all Ministries/Departments for obtaining ISO Certification. Accordingly, this Ministry had started the preparations in December 2013 by constituting a Management Committee to give direction and momentum to the implementation of ISO 9001:2008. Several rounds of training were imparted to the Ministry s personnel and the Quality Manuals were prepared in line with the ISO r………………

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Oct 222014
 

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Central Excise – Dated:- 22-10-2014 – CENVAT Credit – if the job worker has taken any input credit on furnace oil which has been used in the job work goods and same has been cleared without paym………………

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Oct 222014
 

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Customs – Dated:- 22-10-2014 – Detention of goods – If there are significant differences in shape, size, test etc. of betel nuts of Indian origin than the betel nuts of ………………

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Oct 222014
 

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Income Tax – Dated:- 22-10-2014 – Addition u/s 68 – nce the transaction of purchase and sale was found to be bogus then the sale proceeds had to be added as income of the assessee u/s 68 of ………………

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Oct 222014
 

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Income Tax – Dated:- 22-10-2014 – Entitlement for registration u/s 80G(5) – to provide medical facilities in their hospital to all persons of any c………………

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Oct 222014
 

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Income Tax – Dated:- 22-10-2014 – Capital gain u/s 45 – Transfer of assets from partnership firm to Private limited company – section 45(4) is no………………

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Oct 222014
 

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Income Tax – Dated:- 22-10-2014 – Validity of authorization of issue u/s 132 – Notice issued u/s 158BD – at the time of search of the premises, the petitioner infact signed the panc………………

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Oct 222014
 

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RBI Reference Rate for US $ – Dated:- 22-10-2014 – The Reserve Bank of India s Reference Rate for the US Dollar is ₹ 61.2355 on October 22, 2014. The corresponding rate for the previous day (October 21, 2014) was ₹ 61.2967. Based on the reference rate for the US Dollar and the middle rates of the cross-currency quotes, the exchange rate of EUR, GBP and JPY against the Rupee are given below: ………………

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Oct 222014
 

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M/s NITIN MANPOWER & SECURITY SERVICES Versus Commissioner of Central Excise, Customs and Service Tax, BELGAUM – Service Tax – CESTAT BANGALORE – Tri – Waiver of pre deposit – Manpower recruitment and supply agency’s service – penalties under Section 77 & 78 – Held that:- Issue involved requires consideration of the contract, decisions relating to reimbursement of expenses of various High Courts and Tribunals, definition of ‘manpower supply service’ as applicable to the facts of this case, facts as to whether extended period could have been invoked, etc. which can be done at the time of final hearing. At this stage, we consider that the amount already deposited by the appellant is sufficient for the purpose of hearing the appeal. Accordingly, there shall be waiver of pre-deposit and stay against recovery of the balance dues for 180 days from the date of this order – stay granted. – 2014 (10) TMI 607 – CESTAT BANGALORE – TMI – ST/3131/2012-DB – MISC ORDER No.21456 / 2014 – Dated:- 27-6-2014 – SHRI B.S.V.MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Mr. Pradyumna G.H., Adv. For the Respondent : Mr. N. Jagdish, A.R. ORDER Per B.S.V. MURTHY Appellants are engaged in providing manpower recruitment and supply agency s service . As per the requirement of Karnataka State Government, the appellants provided teachers for schools. According to the conditions of the order issued by the State Government, honorarium fixed for teachers and principals was to be paid by the appellants and the appellants were to get 10% of such remuneration or honorarium paid to the teachers. The appellants even though had taken registration of service tax, never paid any ta………………

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Oct 222014
 

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Bharat Sanchar Nigam Ltd. Versus CCE & ST, Jaipur-II – Service Tax – CESTAT NEW DELHI – Tri – Reversal of differential duty of 50% of CENVAT credit – Benefit of Section 80 – Held that:- Since there is direct judgement on the issue in the case of Ceolric Services [2011 (2) TMI 764 - CESTAT, BANGALORE] remanding the matter to the adjudicating authority, I set aside the impugned order and remand the matter back to the adjudicating authority for reconsideration in view of provisions of Rule 7C of the Rules and after verification of the records. This has to be done as ld. Advocate has contended that they have actually taken cenvat credit of 50% on capital goods but due to mistake it was shown as 100% – Adjudicating authority shall pass order within three months from the date of issue of this order after affording a reasonable opportunity of producing records – Decided in favour of assessee. – 2014 (10) TMI 606 – CESTAT NEW DELHI – TMI – Appeal No.ST/50215/2014 – FINAL ORDER No.52689/2014 – Dated:- 2-7-2014 – Mr. Manmohan Singh, J. For the Appellant : Shri Sameer Agarwal, Advocate For the Respondent : Shri Devender Singh, JCDR JUDGEMENT Per MANMOHAN SINGH: Shri Sameer Agarwal, ld.Advocatre appeared on behalf of the appellant and Shri Devender Singh, ld.JCDR for the department. 2. The appellant have come in appeal against OIA No.248(OPD)ST/JPR-II/2013 dt.16.9.2013 passed by the Commissioner(Appeals), Jaipur-II, wherein the Commissioner (Appeals) has set aside imposition of penalty and gave benefit of section 80 of Finance Act, 1994. However, regarding reversal of differential duty of 50% of cenvat credit on capital goods, he did not pass order. 3. Ld.Advocate submitted that during the course of audit of records of the appellant, it was found that they have wrongly availed 100% cenvat credit on capital goods in their ST-3 returns. Rule 4(2) (a) of Cenvat Credit Rules, 2004 provided that the cenvat credit in respect of capital goods received in the premises of provider of output service at any point of time in a given financial year shall be taken only for an amount not exceeding 50% of the duty paid on such capital goods in the same financial year. He submitted that appellant have reversed the extra amount on being po………………

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Oct 222014
 

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WIPRO LTD Versus COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, PONDICHERRY – Service Tax – CESTAT CHENNAI – Tri – Waiver of pre deposit – Information Technology services – service consumed in SEZ – Held that:- In the case of Adani Power Ltd. (2014 (1) TMI 200 – CESTAT AHMEDABAD), unconditional stay was granted on the ground that the Notification No.4/2004-ST dt. 31.3.2004 specifically extended to the consumption of taxable service of any description to a developer of Special Economic Zone or any unit in any Special Economic Zone for consumption of the services within such Special Economic Zone. The other issues would be examined in detail at the time of appeal hearing – deposit of ₹ 14.53 lakhs is sufficient for waiver of predeposit of balance amount of tax along with interest and penalty. Accordingly, predeposit of balance amount of tax along with interest and penalty would be waived and recovery be stayed till disposal of appeal – Stay granted. – 2014 (10) TMI 605 – CESTAT CHENNAI – TMI – ST/40206/2013-DB – - Dated:- 2-7-2014 – Shri Pradip Kumar Das and Shri R. Periasami, JJ. For the Appellant : Mr S Muthuvenkatraman, Adv. For the Respondent : Mr M Rammohan Rao, DC (AR) ORDER Per: P K Das: 1. The applicant filed this application for waiver of pre deposit of tax of ₹ 26,54,01,845/- along with interest and penalty for the period March 2009 to September 2009. 2. The learned advocate on behalf of the applicant submits that an amount of ₹ 14,83,51,647/- was demanded under reverse charge mechanism on the ground that they have received Information Technology services from Microsoft Corporation intended for SEZ unit. It is contended that they have not received any IT services from Microsoft Corporation. On the contrary, they are large account reseller, they asked for price negotiation between Microsoft and the end customer in the SEZ. He relied upon the decision of the Tribunal in the case of Adani Power Ltd. Vs CST Ahmedabad – 2013 (31) S.T.R. 558 (Tri.-Ahmd.). In that case, the Tribunal granted unconditional stay in respect of demand raised under reverse charge mechanism in respect of Banking and Financial Services to developer of SEZ for consumption of services within SEZ unit. In the present case, the services were consumed in SEZ and therefore, no demand is sustainable. 2.1 The dema………………

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Oct 222014
 

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OBEROI MALL LTD. Versus COMMISSIONER OF SERVICE TAX, MUMBAI – Service Tax – CESTAT MUMBAI – Tri – Waiver of pre deposit – Eligibility of Cenvat Credit – construction of an immovable property – Held that:- in the case of Sai Sahmita Storages (P) Ltd. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] and this tribunal in the case of Navratna S.G. Highway Pro. (P) Ltd. [2012 (7) TMI 316 - CESTAT, AHMEDABAD] has held that Cenvat Credit of service tax paid on input services used in the construction of immovable property would be available if such immovable property is used for rendering other taxable services. Following the same in the present case also, we hold that the appellant has made out a prima facie case for grant of stay. Accordingly, we grant unconditional waiver from pre-deposit of dues adjudged against the appellant and stay recovery thereof during the pendency of the appeal – Stay granted. – 2014 (10) TMI 604 – CESTAT MUMBAI – TMI – Appeal No. ST/86947, 86948 & 86949/14 – - Dated:- 7-7-2014 – P R Chandrasekharan and Ramesh Nair, JJ. For the Appellant : Mr S S Gupta, CA For the Respondent : Mr K S Mishra, Addl. Comm. (AR) ORDER Per: P.R. Chandrasekharan 1. The appeal and stay petition are directed against order-in-original No. 04-06/ST-II/RS/2014 dated 30/01/2014 passed by the Commissioner of Service Tax, Mumbai. Vide the impugned order, the learned adjudicating authority has disallowed Cenvat Credit amounting to ₹ 2,02,62,906/- availed by the appellant in respect of various input services relating to construction of mall which was subsequently rented out to various customers. Apart from the service tax demand, interest liability has also been confirmed and equivalent amount of penalty under Section 78 and a penalty of ₹ 5,000/- under Section 77 were also imposed. Aggrieved of the same, the appellant is before us. 2. The learned Consultant for the appellant submits that this is second round of litigation. In the first round of litigation, when the matter had come up before this Tribunal, this Tribunal had granted stay vide order No. S/163-165/13/CSTB/C-I dated 14/01/2013 and thereafter vide Order No. ST/CO/91025 to 91027/13 dated 22/05/2013 the matter was remanded back to the adjudicating authority to give clear finding as to why the appellant is not eligible for the benefit of service tax paid on inputs services in respect of construction services, in the light of the decision of the Hon'ble High Court of Gujarat in the case of Cadila Healthcare Ltd. {2013 (30) ST 3} and the decision of this Tribunal in the case of Navaratna S.G. Highway Prop (P) Ltd. {2012 (28) STR 166 (Tri-Ahmd). In the second round of litigation, the adjudicating authority has once again confirmed the demand by denying the credit by relying on the decision of the Hon'ble High Court of Allahabad in the case of Galaxy Mercantile Ltd. – 2013-TIOL-751-HC-ALL-ST. The learned Consultant submits that in the Galaxy Mercantile Ltd. case, the question for consideration before the Hon'ble High Court was, whether Cenvat credit on ………………

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