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2019 (5) TMI 144 - AT - Service TaxMaintainability of appeal - whether an appeal can be entertained by the Tribunal in respect of an order-in-revision issued by the Commissioner under section 84 as it stood prior to 2009 where the order was issued after this date? - HELD THAT:- In the absence of any saving clause in section 86 is concerned, this issue has been settled by the Tribunal Bangalore in the case of M/S TA PAI MANAGEMENT INSTITUTE & OTHERS VERSUS CCE. MANGALORE [2012 (8) TMI 498 - CESTAT, BANGALORE] wherein it has been held that notwithstanding lack of any specific provisions saving the right to appeal against the Order-in-Revision after 19-08-2009, in view of Section 6 of the General Clauses Act 1897, CESTAT can decide such appeals. Valuation - Clearing and forwarding agency services - inclusion of rent amount - whether in cases where the assessee providing Clearing & Forwarding Agent services enters into two agreements – one for renting the godown/warehouse and another for rendering the Clearing & Forwarding Agent services, the rental amount is includable in the value of taxable services rendered or otherwise? - HELD THAT:- In this case, for the service of Clearing & Forwarding Agency, they are charging an amount on which they are already discharging the service tax. There is no specific provision under which the rent on immovable property leased out to the companies providing C & F services can also be charged to service tax. In the absence of any legal provision, the liability cannot be passed on the appellant. On an identical case, in the case of SWAMY SONS (AGENCIES) VERSUS CCE, C&ST, HYDERABAD-III [2019 (3) TMI 245 - CESTAT HYDERABAD] , this Bench held that rental income earned by the assessee cannot be included in the value of Clearing & Forwarding Agent services and the judgment of Hon’ble Apex Court in the case of UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [2018 (3) TMI 357 - SUPREME COURT OF INDIA]. Appeal allowed - decided in favor of appellant.
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