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Service Tax - Case Laws
Showing 1 to 20 of 150 Records
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2012 (7) TMI 1103
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... ... ..... (s) None ORDER Leave granted. The appeals will be heard on the SLP Paper Books. Additional documents, if any, may be filed by the parties. Tag with Civil Appeal No.3345 of 2012.
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2012 (7) TMI 1072
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... ... ..... by collecting prepayment charges/reset charges from the borrowers, the appellants are providing services in the nature of banking and other financial services so as to liable to service tax?” Issue notice to the respondent. Paper Books be submitted within three months.
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2012 (7) TMI 1034
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... ... ..... 1994. Since tax element of ₹ 4,04,179/- is recoverable penalty becomes payable. Secondly, there is failure on the part of the appellant to discharge tax liability. That was not done on the ground of mis-interpretation of law. Therefore, penalty aspect is remanded to the learned Adjudicating Authority to reconsider whether ingredient of Section 76 of Finance Act, 1994 exist which requires imposition of penalty under law. Let the appellant get an opportunity to explain why penalty under Section 76 of Finance Act, 1994 should not be imposed. Such opportunity is granted since penalty proceedings are quasi-criminal in nature and hearing is necessary on the subject. In the result, so far as tax element is concerned, adjudication is confirmed and only on penalty aspect such limited issue is remanded for appropriate order by learned Adjudicating Authority granting fair opportunity to the appellant. It is needless to mention that when tax become payable, interest has to follow.
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2012 (7) TMI 1033
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... ... ..... ial Leave Petition is dismissed on the ground of delay.
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2012 (7) TMI 1032
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... ... ..... he Department is bound by its own circulars. 6.1 In our opinion, since in the instant appeal the amount involved is ₹ 7,392/- only, in view of the circular dated 20-10-2010, the appeal could not have been preferred by the Central Excise and Customs Department before this Court. As recorded by us in our order in Tax Appeal No. 1294 of 2011, on being informed from the side of the Department after circular dated 17-8-2011 no other circular has been issued by the Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, Government of India, New Delhi, authorizing the Department to file appeals where the amount is less than ₹ 10 lacs. It cannot be gainsaid that the Department is bound by its own circulars. Though the appeal has been admitted, we did not go into the substantial question of law formulated by this Court. 7. For the aforesaid reasons, this appeal is dismissed keeping the questions open to be decided in an appropriate case.
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2012 (7) TMI 1020
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... ... ..... eave granted. The appeals will be heard on the SLP paper books. Additional documents, if any, may be filed by the parties.
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2012 (7) TMI 1003
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... ... ..... Appeal on merits. There is another decision of Bombay High Court in Wardha Coal Transport Pvt. Ltd. v. Union of India - 2009 (13) S.T.R. 490 (Bom.), wherein the Division Bench has held that once Tribunal has granted full waiver in a similarly situated case, it will not be proper to take a different view and deny full waiver of pre-deposit in the other case. 4. In view of the above, we are of the considered opinion that the Tribunal ought to have granted full waiver to the petitioner. Therefore, the order passed by the Tribunal cannot be maintained. 5. In the result, this petition succeeds and is allowed. The order dated 27-3-2012 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad at Annexure “A” to the petition is set aside. The Tribunal shall not compel the petitioner to deposit any amount as pre-deposit as full waiver is granted to the petitioner. The Tribunal shall decide the Appeal on merits expeditiously.
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2012 (7) TMI 959
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... ... ..... 3. After hearing both sides, I find that the appellants are reportedly have employed about 60 workers and they are not required under the Factories Act to maintain a canteen and, therefore, the said services may not deserve to be called as “input services”. However, in terms of decision of the High Court in the case of CCE Vs. Stanzen Toyotestu (I) Pvt. Ltd. 2011 (23) S.T.R. 444 (HC-Kar.) , the service tax paid on “Staff Bus Transport Services” shall be eligible for credit. 4. In view of the above, the appellant shall deposit a sum of ₹ 20,000/- (Rupees Twenty Thousand only) within 6 weeks from today and report compliance to the Assistant Registrar on 28.08.2012 and Assistant Registrar to report to the bench on 31.08.2012. Subject to deposit of the above amount, there shall be waiver of pre-deposit of balance of dues as per the impugned order and stay of recovery thereof till the disposal of the appeal. (Pronounced & dictated in open Court)
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2012 (7) TMI 945
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... ... ..... India and performed outside India, therefore they are not liable to pay service tax on both the services. 3. It is further submitted that regarding the exhibition service that as per the Board Circular No.354/11/2011-TRU dated 22/03/2011 it has been clarified that in the case of exhibition service, the activity of hiring of premises outside India and arranging/coordinating installation of stalls outside India is also exempts from service tax, therefore, stay be granted. 4. Heard the Ld. Counsel and considered the submissions. 5. On consideration of the submission made by the Ld. Counsel, we find in these matters, all services has been provided outside India, therefore, the applicants prima facie have made out the cases for total waiver of pre-deposit of service tax, interest and penalty. Accordingly, we waive the requirement of pre-deposit of entire amount of service tax, interest and penalty and recovery thereof stayed during the pendency of the appeals. Dictated in Court.
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2012 (7) TMI 935
Photography services – value of printing paper & chemicals used into preparation of photo prints - Held that:- Appeal dismissed.
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2012 (7) TMI 920
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... ... ..... ctivity of supplying manpower recruitment service to their service receivers, who is located outside India. It is their contention that their service receivers are located outside India and the persons recruited by the applicant for the service receivers are also the employed outside India. Therefore, the performance and recipient of service is outside India. As the service is to be performed are outside India, therefore, this activity is covered in export of service. Therefore, they are not liable to pay Service tax. 3. Considering the submissions made by the ld. Counsel for the applicant, prima facie we are of the view that the applicant has qualified that their service is an export of service. Therefore, they are not liable to pay Service tax. Accordingly, we waive the requirement of pre-deposit of entire demand of service tax, interest and various penalties under the Finance Act, 1994 and recovery thereof stayed during the pendency of the appeal. (Dictated in Court)
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2012 (7) TMI 915
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... ... ..... ant does not fall under the category of management, maintenance and repair service, therefore, stay be granted. 3. The stay application was strongly opposed by the Ld. AR, who drew our attention on the various clauses of the agreement and contended that the activity undertaken by the applicant in the nature of management and maintenance of the power plant. Therefore, the applicant be asked to make pre-deposit at this stage. 4. Heard both sides. 5. On perusal of the various clause of the contract submitted by the applicant, it is seen that they are paying service tax on the maintenance part of the contract and they are not paying service tax on the operational activity of the power plant. Prima facie relying on the above cited decisions, we are of the view at this stage the stay be granted. Accordingly, we waive the requirement of pre-deposit of entire amount of service tax, interest and penalty and recovery thereof stayed during the pendency of the appeal. Dictated in Court.
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2012 (7) TMI 904
Waiver of pre-deposit - Notification No. 01/2006-ST dated 1.3.2006 - Finishing and Completion Service - As the applicant has not produced any evidence in respect of the goods and raw materials sold, before the adjudicating authority and in the present appeal, therefore, prima facie we find merit in the contention of the Revenue that the applicants are not entitled for the benefit of the Notification. Taking into the facts and circumstances of the case, the applicants are directed to deposit Rs One crore fifty lakhs only within eight weeks eight weeks and report compliance on 25.10.2012 - Decided against the assessee.
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2012 (7) TMI 901
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... ... ..... t inclined to grant interim stay order staying the operation of order dated 30th Nov., 2010 passed by CESTAT. The stay application No. 15909/2011 is dismissed.
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2012 (7) TMI 899
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... ... ..... chanism. 2.Heard both sides. 3.In the case of Reliance Industries Ltd., vide order No. S/816/2012/CSTB/C-I dated 28.05.2012, this Tribunal has observed that whatever the service tax paid by the applicant, same shall be available to them as credit therefore it is a revenue neutral situation, stay was granted. Following the decision of Reliance Industries Ltd. (supra), in this case also, we waive the requirement of pre-deposit the entire amount of service tax, interest and penalty and stay recovery thereof during pendency of the appeal. (Dictated in open Court)
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2012 (7) TMI 882
Refund of accumulated Cenvat credit - held that:- No other circular has been issued by the Ministry of Finance, Department of Revenue, Central Board of Excise & Customs, authorizing the Department to file appeal where the amount is less than ₹ 10 lacs - appellant was not in position to dispute the instructions of the aforementioned circulars and the monetary limit prescribed therein. While it is true that the present appeal was filed and notice was issued prior to the circular dated 20-10-2010, when it comes up for consideration and hearing before us, the contents of the circular and the limits prescribed therein apply. In that light, it is not being disputed that the issues involved and the questions formulated in this appeal need not be decided. - It cannot be gainsaid that the Department is bound by its own circulars and the instructions thereof. - Decided against Revenue.
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2012 (7) TMI 881
Refund of accumulated Cenvat credit - held that:- No other circular has been issued by the Ministry of Finance, Department of Revenue, Central Board of Excise & Customs, authorizing the Department to file appeal where the amount is less than ₹ 10 lacs - appellant was not in position to dispute the instructions of the aforementioned circulars and the monetary limit prescribed therein. While it is true that the present appeal was filed and notice was issued prior to the circular dated 20-10-2010, when it comes up for consideration and hearing before us, the contents of the circular and the limits prescribed therein apply. In that light, it is not being disputed that the issues involved and the questions formulated in this appeal need not be decided. - It cannot be gainsaid that the Department is bound by its own circulars and the instructions thereof. - Decided against Revenue.
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2012 (7) TMI 852
Waiver of pre-deposit - tribunal rejected rejected the stay application filed by the petitioner and the petitioner was directed to reverse entire Cenvat credit - Held that:- In the decision of the Punjab & Haryana High Court [2011 (2) TMI 231 - PUNJAB AND HARYANA HIGH COURT], the petitioner was BSNL, as in the present case, while disposing of the said petition, the Punjab & Haryana High Court granted complete waiver to the petitioner for the purpose of hearing of its appeal. - in view of the peculiar fact situation, the waiver application ought to have been allowed by the Tribunal. - stay granted.
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2012 (7) TMI 811
Demand of service tax - Extended period of limitation – Held that:- Show-cause notice was issued on 22.9.2006 demanding service tax for the period 16.7.2001 to 31.3.2005 - demand beyond the normal period is not sustainable
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2012 (7) TMI 810
Waiver of predeposit of service tax - commission and discount received – non-payment of service tax on business auxiliary services - applicant's plea was that they were registered as sub-broker of mutual fund distributors and that the said income was on account of distribution of mutual fund on which service tax liability had been discharged by the authorized body – Held that:- They have procured mutual fund subscription - applicants are not mutual fund distributors nor they are agents thereof. The applicants could not produce any evidence in this regard - applicants also could not produce any evidence that they have received commission directly from mutual fund companies being a registered mutual fund distributors - applicants have not produced any documentary evidence in support of their contentions - applicant is directed to make pre-deposit 25 per cent of the service tax
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