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Service Tax - Case Laws

Showing 61 to 80 of 150 Records

• 2012 (7) TMI 507 - CESTAT, CHENNAI
  

  Effect of amended notification change - Notification No.41/2007 - Held that:- The impugned Notification No.41/07 is a different kind of notification essentially granting a refund of service tax paid on services used in relation to export of goods - the cited notification has been amended to facilitate Indian exports to be freed from domestic taxes and to make them competitive in the international market and the Board in its circular dt. 12.3.2009 clarified that the amended provision as in existence on the date of filing the refund may be applied in preference to the legal position that normally the provisions as applicable at the time of export be applied.

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• 2012 (7) TMI 506 - CESTAT, NEW DELHI
  

  Rejection of appeal on the ground of time bar - Held that:- Contention of assessee for delay in filing the appeal has occurred due to correspondence with the corporate office for legal advice as to whether or not an appeal is to be filed is not plausible one for allowing the petition for condonation of delay as it was not a matter beyond the control of the appellant - Commissioner (Appeals) has no power to condone the delay beyond the period of 30 days - against assessee.

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• 2012 (7) TMI 505 - CESTAT, NEW DELHI
  

  Business Support Service - Interconnection, infrastructure and space facility to Basic Telephone Service Providers - demand of service tax on infrastructure charges, port charges, rent for space etc - Held that:- Space and infrastructure provided by the Appellant to the private operators enabling them to carry out their activity falls under the perview of business support service in terms of definition of such service in Section 65(104c)that brought it to the fold of Section 65(105)(zzzq) and tax liability arose - thoroughly examining the ST Circular No. 46/09/2002 dated 8.8.2002 clarified that when space is used, rental thereof shall not be liable to service tax but such a clarification was mis-interpreted by the appellant to claim immunity from taxation - the appellants could not bring out any material to suggest that this is out of ambit of that section - against assessee.

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• 2012 (7) TMI 504 - CESTAT, NEW DELHI
  

  Service Tax on Profit sharing agreement - Demand of Service tax on account of business support services provided to BCCI-IPL – Held that:- prima facie demand is not maintainable because they were not providing any services to the BCCI-IPL and the whole activity is carried out on the basis of profit sharing agreement between the appellants and CCI-IPL.

  Payment made to players for business promotion activity - held that:- it will be sufficient to call for a deposit of Rs. 1 lakh on this account.

  Reversal in terms of Rule 6(3)(i) of the Cenvat Credit Rules for providing exempted services – Held that:– activity of organizing matches is not taxable and part of this cost is recovered through gate collections. The appellants could not have taken cenvat credit on the input services availed by them for organizing matches. It is proper to call for a pre-deposit of Rs.18 lakhs on this count.

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• 2012 (7) TMI 503 - CESTAT, AHMEDABAD
  

  Cenvat credit – refund – duty paid under protest - department took objection for the debiting of interest amount in the cenvat account - refund claim for the excess amount paid – Held that:- Original debit in the cenvat account was under protest and the second payment was made since, the department objected to debiting of interest in the cenvat account - Second payment has to be taken as part of the payment made originally and it cannot be said that there was no protest as regards the second payment when it was rectification of an error committed in debiting the interest amount in the cenvat account - amount paid by the appellant has to be treated as paid under protest - original adjudicating authority's decision to allow the refund by way of credit in the cenvat account is correct – pre-deposit waived

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• 2012 (7) TMI 502 - CESTAT, AHMEDABAD
  

  Demand of service tax, interest and penalty - Collection of advance fee from students - services were brought into the Service Tax net w.e.f . 01.07.2003 - appellant has been collecting the advance fees from the students during the period from April 2003 to June 2003 – Held that:- they are liable to pay Service Tax on the amount collected as advance fees by them from their students prior to the said services came into the Service Tax net. appellant is liable to discharge the Service Tax liability and interest thereof on the amount collected by them and considering the said amount as cum tax value.

  Regarding penalties under Section 76 & 78 – Held that:- in the mind of the assessee during the relevant period as to the taxability of the amounts which were collected in advance. Appellant has made out a case for invokation of Section 80 of Finance Act, 1994 and by invoking the provisions of Section 80 of Finance Act, 1994, penalties imposed under Sections 76 & 78 of Finance Act, set aside.

  lower authorities will calculate the Service Tax amount, interest thereof payable by the appellant, considering the amount collected by the appellant as cum tax amount.

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• 2012 (7) TMI 501 - CESTAT, AHMEDABAD
  

  Club or association services – demand of service tax – Held that: - Rejection of the appellant’s appeal for a refund claim as per section 96J on the ground that the matter is pending before the Tribunal. It was submitted that the appeal filed by them against the rejection is pending with Commissioner (Appeals). Therefore no concern with service tax liability on subscription collected by the appellant from their members under club or association service.

  Business auxiliary service - collecting advertisement charges from manufacturers of medicines for publishing the details of the medicines manufactured in the "Chemist News" in monthly publication of the appellant – Held that:- The activity undertaken by the appellant cannot be considered as promotion or marketing or sale of goods produced AS details such as name of the company, name of the product, packing details, category, VAT payable, stocks price, retailer price, MRP and whether the price includes local tax or not are of use only to the chemists and druggists - the purpose is to help the members of the association to know the margins and also to ensure that by at correct price and get the proper margins in their business - mere publication of name of the company and the details explained above cannot amount to sale or promotion.

  Sale of space - it is quite clear that the activity undertaken by the appellant is nothing but sale of space - details of "Chemist News" submitted by them for the purpose of registration to support this submission that the monthly news is nothing but a newspaper - the service cannot be classified under business auxiliary service as the service is more specifically covered under the heading sale of space as the activity undertaken is only sale of space in monthly news - in favour of assessee.

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• 2012 (7) TMI 500 - CESTAT, NEW DELHI
  

  Goods Transport Service – no service tax paid – Held that:- When the transporter is same and recipient is respondent and there is no contradiction that tax was collected from the transporter, double taxation on the same transaction is inconceivable under the present provisions of Finance Act, 1994 - no loss of Revenue - Revenue appeal dismissed.

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• 2012 (7) TMI 499 - CESTAT, MUMBAI
  

  Manpower Recruitment and Supply Agency Service - stay application for demand of service tax along with interest and various penalties - Held that:- As prima facie the activity undertaken by the applicant is covered under Manpower Supply Services and the applicants are under bonafide belief that their demand for the extended period is not sustainable, therefore, the applicant has failed to make out a case for 100% waiver of pre-deposit for the normal period - against assessee.

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• 2012 (7) TMI 472 - CESTAT, AHMEDABAD
  

  Default in payment of Service Tax - Courier Service - M/s. Professional Courier Services made a claim that they were only providing co-loader service and the appellant was the one who had provided courier service to the service receivers - Held that:- CA of the appellants submitted a certificate issued by Regional Manager of M/s. Professional Couriers certifying that appellant was working as employees in its branch and income of period 1999-2000 and 2000-2001 was of M/s. Professional Couriers - the appellant became a franchisee w.e.f. March 2001 only and prior to that period they were only employees and the liability had to be discharged by the M/s. Professional Courier Services - as the matter is required to be reconsidered the impugned order is set aside and the matter is remanded to the original adjudicating authority.

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• 2012 (7) TMI 471 - CESTAT, AHMEDABAD
  

  Reduction of penalty by Comm(Appeals)- penalties imposed u/s 75A,76,77,78 by original adjudicating authority - Held that:- Since penalty under Section 78 has been imposed, penalty under Section 76 need not be imposed - a small scale unit need not have to be inflicted with penalties under all these sections - as the appellant is a small scale person and in view of the fact that for a period of four years the total demand for service tax comes to Rs.27,568/- it can be said that provisions of Section 80 can be applied in this case for full waiver of penalty - against revenue.

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• 2012 (7) TMI 470 - CESTAT, MUMBAI
  

  Penalty under section 77(c) on Director - delay in payment of service tax - Held that:- No provision for imposing personal penalty on the Director therefore, the impugned order is not sustainable - against revenue..

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• 2012 (7) TMI 469 - CESTAT, NEW DELHI
  

  Refund claim – amendment in the scope of existing services - works of drawings and blue print and interior decorator services - assessee claimed wrong deposit under construction services – Revenue claim that the services undertaken correctly fall under the category of construction services as per Section 65 (30a) for the period in question – Held that:- The definition of construction services was amended along with the new heading clause 'c' of Section 65 (25b) with effect from 16.6.2005 relate to the completion and finishing services - if the Revenue's stand that such services were covered by the earlier definition is accepted, the newly introduced clause 'c' would become redundant as there is no need to introduce the said clause - the activities undertaken by the respondents were the services contained in the definition under newly introduced clause 'c' of Section 65 (25b) of the Act with effect from 16.6.2005 and not clause 'b' of Section 65 (30a) as it existed prior to 16.6.2005 – against revenue.

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• 2012 (7) TMI 447 - CESTAT, CHENNAI
  

  Whether service tax paid on CHA services in respect of export of goods can be allowed as credit or not – Held that:- Government under Notification No. 17/2009-ST dated 7.7.2009 has since granted exemption to various taxable services provided to an exporter. CHA services are also exempted under Sl. No. 11 to the Table annexed to the said Notification. The present cases have arisen apparently in the absence of exemption notification for the previous period. The only way freeing export goods from domestic taxes can be ensured for the period relevant to these appeals is to allow credit of the service tax paid on the CHA and other services in respect of the export consignments so that the exporter would be compensated either by utilization of such credit for payment of other taxes or by taking refund when such utilization is not possible - appeal is allowed holding that the credit is admissible

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• 2012 (7) TMI 442 - CESTAT, NEW DELHI
  

  Difference in gross receipt of commission received shown in periodical ST-3 returns - demand of differential service tax and imposition of penalty - Held that:- As Commissioner (Appeals) rejected the appellant's plea of the differential amount being profit on sale of mobile phones stands rejected by him on the ground of lack of documentary evidence were as as regard the small scale notification benefit stating that it is not established from records that the total value of the services provided by the appellant during the preceding financial year was less than Rs.4 lakhs - instead of assuming the facts should have been got verified by him (Commissioner (Appeals)) from the original field officer - set aside the impugned order and remand the matter to original adjudicating authority for fresh decision, after verifying the facts

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• 2012 (7) TMI 441 - CESTAT, NEW DELHI
  

  Inclusion of reimbursed amounts in the value of services - advertisements for procurement of materials required for executing the project, clearing & forwarding of such material from the port to the project sites - Held that:- The reimbursed expenses in question could not have formed part of the value of the services rendered - the activities for which such charges are levied are not prima-facie covered in the definition of consulting engineering services - no ground to allege suppression on the part of the appellants as the Revenue had issued a show cause notice in 2001 itself, in respect of similar contracts which notices were dropped - in favour of assessee.

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• 2012 (7) TMI 440 - CESTAT, AHMEDABAD
  

  Travel Agent Services - service tax liability - Held that:- The assessee claim the gross amount received for the services was less than Rs. Four lakhs and they are eligible for the benefit of Small Scale Service providers, as per the Notification No. 6/2005-ST the appellant has not raised this point before/the lower authorities - remand the matter back as the issue needs to be considered by the adjudicating authority in its correct perspective.

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• 2012 (7) TMI 439 - CESTAT, AHMEDABAD
  

  Rejection of appeal by first appellate authority - invoking question of limitation - Held that:- The appellant had a right to file an appeal within three months from the date of receipt of the order with a further period of three months for seeking condonation of delay from the first appellate authority, whereas in this case the appellant had received the order on 28.8.2010 and had filed an appeal before the first appellate authority on 14.6.2011, thus beyond the period of prescribed six months - against assessee.

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• 2012 (7) TMI 413 - CESTAT, CHENNAI
  

  Whether the appellants are eligible to take credit of service tax paid on various services for the purpose of paying duty in respect of various goods manufactured by them - Held that:- Order of the Bombay High Court in case of CCE Vs. Ultratech Cement Ltd (2010 -TMI - 78203 - BOMBAY HIGH COURT) extending credit of tax paid on all services used in relation to the business of manufacturing the final product, was not before the authorities below when they decided the present cases - Appeals are allowed by way of remand.

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• 2012 (7) TMI 412 - CESTAT, NEW DELHI
  

  Whether the respondents are entitled to avail the benefit of credit of Service Tax paid on outward GTA services availed by the respondents up to the place of removal i.e. the port area – Held that:- Sale or purchase of goods in case of goods cleared for export is effected by the transfer of documents of title to the goods after the goods have crossed the customs frontiers i.e. when the documents have been handed over of the Customs in the port areas. Thus, the place of removal in case of goods cleared for export is the port area – Cenvat credit allowed – In favor of assessee

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