Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 1110 - AT - Service TaxTransportation of by air service - demand of service tax on charges made for excess baggage carried by the passengers in the regular flights - HELD THAT:- The issue has already been decided in the case of KINGFISHER AIRLINES LTD, JET AIRWAYS LTD. VERSUS COMMISSIONER OF SERVICE TAX [2015 (11) TMI 54 - CESTAT MUMBAI (LB)] where it was held that Excess baggage charges collected by the appellant Airlines is integral part of the service provided for ‘transport of passengers by Air' - no service tax can be demanded on the said charges and the demand is said count is set aside. CENVAT credit - services availed prior to start of their actual operations - period of 2005-06 - HELD THAT:- The appellant has already disclosed and debited the amount inadmissible to them, and for the balance amount, the appellants have relied on the decisions of M/S VAMONA DEVELOPERS PVT LTD VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, PUNE-III [2015 (12) TMI 1111 - CESTAT MUMBAI], M/S. BEICO INDUSTRIES PVT. LTD. AND SHRI SHANKARANAND SUDHAKAR PATHAK VERSUS CCE. & ST. - VAPI [2014 (8) TMI 14 - CESTAT AHMEDABAD], M/S LARSEN & TOUBRO LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI [2017 (5) TMI 390 - CESTAT MUMBAI] and CITY CENTRE MALL NASHIK PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, NASHIK [2017 (11) TMI 301 - CESTAT MUMBAI]. Reimbursement of certain expenses - Service of manpower recruitment and supply - Reverse charge mechanism - taxability - HELD THAT:- It is seen that the impugned order does not deny that the amount paid by the appellant is in the nature of reimbursement. On perusal of the contract also shows that only excess insurance charges have to be reimbursed on actual basis - No demand in respect of such reimbursements can be made. Consequently, this demand of service tax is also set aside. Since, all the demands have been set aside, no penalties can been imposed. Appeal allowed - decided in favor of appellant.
|