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Service Tax - Case Laws
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- 2020 (1) TMI 986
Valuation - inclusion of value of the electricity charges recovered as reimbursements from Gujarat Gas - liability to pay Service tax on the electricity charges on actual basis paid by them - HELD THAT:- The contract puts the liability of expenditure of Service Tax on Gujarat Gas and they have also placed a separate meter for assessment of the actual electricity consumed. The issue is squarely covered by the decision of this Tribunal in the case of M/S. KIRAN GEMS PVT LTD VERSUS C.C.E. & S.T. -SURAT-I [2018 (11) TMI 1388 - CESTAT AHMEDABAD] where after relying on the decision of Tribunal in the case of M/S ICC REALITY (INDIA) PVT LTD & OTHERS VERSUS COMMISSIONER OF CENTRAL EXCISE [2013 (12) TMI 854 - CESTAT MUMBAI], M/S. HOTEL LAKE VIEW ASHOK VERSUS CGST, CE & CC, BHOPAL [2018 (9) TMI 500 - CESTAT NEW DELHI] and M/S S.B. DEVEL....... + More
- 2020 (1) TMI 944
Jurisdiction - appointment and jurisdiction of Central Excise Officers post GST - Validity of SCN issued demanding service tax post GST - power to inquiry / investigate / audit - Repealing of Chapter V of Finance Act of 1994 - Vires of Notification dated 09.06.2017 - Rule 3 of the Central Excise Rules, 2002 - recovery of short paid money alongwith interest and penalty - HELD THAT:- Perusal of Rule 3 in general and Sub Rule (2) of the said Rule in particular makes it clear that the Board in its discretion can specify the jurisdictional limits of the Excise Officers, for the purpose of the Act and the Rules promulgated thereunder; this apart, Sub Rule (3) is structured in such a way that any Central Excise Officer may exercise the powers vested in his sub-ordinate officer; the impugned Notification thus needs to be interpreted in the light ....... + More
- 2020 (1) TMI 943
Demand of service tax - fees charged from students for the “Post Graduate Diploma in Liberal Studies” - course conducted by the University - whether covered under the scope of the expression “education as a part of curriculum for obtaining a qualification recognized by any law for the time being in force” or not? - benefit of exemption from service tax in terms of Sr.No.9(a) of Notification No.25/12-ST dt.20.6.2012 or not - extended period of limitation - penalty. HELD THAT:- The private university shall commence enrolment of students for such course or programme of study and shall give authorization to the university to start the course or programme. The private university shall not commence first enrolment of student without specific authorization of the Government. In no case, the application for authorization b....... + More
- 2020 (1) TMI 942
Classification of goods - fabrication of armoured vehicles - classification of services - activity of bullet proofing - Business Auxiliary Service or under works contract service? - demand of service tax on renting of immobile property service - benefit of N/N. 6/2006- CE dt. 1.3.2006. Classification of goods - fabrication armoured vehicles - HELD THAT:- The appellant is fabricating the motor vehicles which are having been used for protection against AK-47, splinter proof protection, bullet proof glass, retaliation through holes made on the side, rear and on top of the vehicle. These features made them special purpose light armoured vehicles meant for use by the police and provide protection to the troops sitting inside the vehicles against bullets/hand grenades - similar issue decided in the case of M/S. JCBL LIMITED, M/S. TATA MOTORS LI....... + More
- 2020 (1) TMI 941
SSI Exemption - branded service or not - N/N. 6/2005-ST dated 1.03.2005 - Cable operator service - appellants were not paying service tax on the ground that they are not liable to pay service tax and did not get some registered with the department - Extended period of limitation - service tax on the gross value of the services or otherwise - CENVAT credit of service tax paid by the MSO. HELD THAT:- The issue is decided in the case of MS BLUE STAR COMMUNICATION, MS EK ONKAR DIGITAL SERVICES, MS SHARMA CABLE, MS EK ONKAR ENTERPRISES, MS SHIVA CABLE VERSUS C.C.E. & S.T. -LUDHIANA [2019 (2) TMI 1385 - CESTAT CHANDIGARH] where it was held that the appellant is not providing any branded service as MSO is supplying signal to the appellants which has been transmitted to the subscribers, in that circumstances, there is no relation of brand nam....... + More
- 2020 (1) TMI 899
Levy of service tax - construction works - grant of reimbursement of service tax - petitioner would contend that he has already paid service tax on the works contract executed by him and that therefore, as per the norms he is eligible to get reimbursement of the service tax paid - HELD THAT:- It is ordered in the interest of justice that the 2nd respondent will take up the matters raised in Ext.P8 for consideration and after affording reasonable opportunity of being heard to the petitioner, will render a considered decision thereon on the matters raised therein, without much delay, preferably within a period of 6 to 8 weeks, from the date of production of a certified copy of this judgment. Petition disposed off.
- 2020 (1) TMI 898
CENVAT Credit - exempt services - agency commission - trading activity - Services covered by Rule 6(5) of CCR, 2004 - services rendered in Jammu & Kashmir - recovery u/r 14 of the Cenvat Credit Rules, 2004 read with Rule 6(3A) of the Cenvat Credit Rules, 2004 and Section 73(1) of the Finance Act, 1994. CENVAT Credit on agency commission - HELD THAT:- In respect of the same appellant for a different period it has been held by this Bench that they are not entitled to cenvat credit on the agency commission because the commissions has been paid for procuring orders and not in relation to rendering the service - the appellant is not entitled to cenvat credit on the agency commission paid for procuring order either for selling the goods or for procuring orders for AMC. Trading activity being an exempted service only post 01.04.2011 - HELD T....... + More
- 2020 (1) TMI 897
Non-speaking order - demand of service tax - suppressed/ concealed taxable value - Steamer Agent - Manpower Recruitment Agency - principles of natural justice - HELD THAT:- The entire discussions do not even refer to the service provider and service recipient, the contract between the two and any of the issues raised by the appellants in their defences submissions. The order is just quoting the provisions of the law and clarifications issued by the Board from time to time. It does not discuss in any way the applicability of the same to the present set of facts - We are constrained to observe that the impugned order running into 31 pages is a non speaking order bereft of any reasoning, which is heart and soul of any order determining the rights of party. The matter remanded back to adjudicating authority to consider the submissions made by the Appellant and decide the issue by way of speaking order after analyzing the facts and law on the subject - appeal allowed by way of remand.
- 2020 (1) TMI 845
Benefit of reduced penalty u/s 78 - failure to pay within stipulated time - service tax and interest has already and duly been paid even before issuance of the show cause notice - Appellant had also sought option to pay 25% (reduced) mandatory penalty under Section 78 of the Act as the said option was not given to the appellant at the lower levels - HELD THAT:- In the present case, the appellant had failed to deposit 25% of the imposed penalty before the issuance of show cause notice or within 30 days of finalization of demand by the adjudicating authority - learned tribunal rightly came to the conclusion that appellant could not be granted option to pay 25% (reduced) mandatory penalty under Section 78 of the Act. Appeal dismissed.
- 2020 (1) TMI 844
Refund of unutilized CENVAT Credit - Violation of Condition 2(h) of the Notification No. 27/2012-CE dated 18.06.2012 - denial of refund on the ground that proof of debit of the amount was not submitted - HELD THAT:- It is not open to the Department to examine the eligibility of CENVAT credit while adjudicating the refund claim application, since in such matters of admissibility, the Department has mandated to take recourse under Rule 14 of the CCR. Further, the rejection of entire refund claims only on the ground of violation of Condition 2H of Notification No. 27/2012 is also not sustainable in law. Since, the appellants have debited the CENVAT account but only after filing the refund claim. Debiting the CENVAT account subsequent to the filing of the refund claim is only a procedural violation which cannot defeat the substantive right of....... + More
- 2020 (1) TMI 806
Demand of interest and penalty - CENVAT credit wrongly on Additional Duty of Customs - Section 3(5) of Customs Tariff Act - irregularly availed credit reversed on being pointed out - HELD THAT:- The appellants have reversed the CENVAT credit of ₹ 24,14,131/- availed on Special additional duty and the same was reversed in March 2017 as shown in the relevant Returns furnished in the Court. Further, this reversal was done before the issue of SCN which was issued on 18.05.2017. Further, the appellants have filed ST Returns for various periods to show that they have enough balance as unutilized amount of CENVAT credit almost in all periods from the quarter of availment of CENVAT credit (October 2013 to March 2014) to the quarter in which the said amount is reversed (October 2016 to March 2017) to cover the said availment of CENVAT credit....... + More
- 2020 (1) TMI 805
CENVAT Credit - capital goods - motor vehicle - General Insurance Service on cash vans - HELD THAT:- The definition of “capital goods” covers motor vehicles other than those inter alia used for providing output service and Sub-clause (B) requires registration in the name of the provider of output service. Hence, when the assessee is trying to make out a case that the cash vans in question are its capital goods, then it has to necessarily prove that the same are registered in its name and that the same were registered in its name during the length of the period of dispute involved. Otherwise, the appellant would not satisfy that the same is capital goods and hence, will be covered under the exclusion clause to Rule 2 (l) ibid. Further, there is a clear finding by the lower authorities that the appellant did not produce any docu....... + More
- 2020 (1) TMI 804
Imposition of penalty u/s 78 - short paid of service tax under Reverse Charge Mechanism, which was subsequently paid alongwith the interest - HELD THAT:- So far as invocation of Section 78 of the Act is concerned, the ingredients mentioned therein namely fraud, suppression, willful misstatement etc. have to be established by the department. The learned adjudicating authority in this case has specifically mentioned that based on the records, maintained by the appellant, the short payment of Service Tax on the GTA service was detected by the department. Thus under such circumstances, the charges of suppression, misstatement etc. cannot be leveled against the appellant, justifying invocation of the provisions of Section 78 of the Act for imposition of penalty. Late fee for delayed filing of ST-3 returns - HELD THAT:- The SCN had not specific....... + More
- 2020 (1) TMI 762
Business Support Services - reimbursement of expenses - amounts on which service tax has been demanded has been spent by Shri Ajay Kumar on transportation of the vehicles on behalf of M/s Jaika Motors Ltd. - extended period of limitation - demand of interest and penalty. HELD THAT:- Undisputed and also as admitted by the appellants in their letter dated 07.01.2013 which was in response to the summons issued under Section 14 of Central Excise Act, 1944 which by Section 83 of Finance Act, 1994 has been made applicable to service tax matters - From the definition of the Business Support Services as above and the clarification issued it is quite evident that the activities undertaken by the appellant clearly fall within the category of Business Support Services. Since the appellants had not disclosed the details of these transactions to the r....... + More
- 2020 (1) TMI 713
Exemption from job-work - intermediate process - services of cutting of fabric according to the pre-determined shapes, sizes, specifications as designed, on job work basis to one M/s Aero Club, who was engaged in the manufacture of readymade garments - Serial No.30 of N/N. 25/2015-S.T. dated 20 June, 2012 - HELD THAT:- There is no dispute about the legal position. If the goods are the one on which appropriate duty is payable by the principal manufacturer, exemption from service tax would be available to the job worker. Though the expression used in Serial No.30(c) of the Notification is ‘Payable’ and not ‘Paid’ but definition 2(b) clarifies that such payable would not include nil rate of duty or duty wholly exempted. As such, the principal manufacturer is required to pay the duty on their final product so as to mak....... + More
- 2020 (1) TMI 676
Liability of sub-contractor to pay tax - construction of residential complex - Department was of the view that the Appellant as sub-contractor were liable to pay service tax on the value of services provided to main contractor, including Manglam - period 2011-12 to 2012-13 - HELD THAT:- As far as the payment of service tax by the sub-contractor is concerned, the same is settled by the order of this Tribunal in case of COMMISSIONER OF SERVICE TAX VERSUS MELANGE DEVELOPERS PVT. LTD. [2019 (6) TMI 518 - CESTAT NEW DELHI] therefore, the Appellant is required to pay service tax on the work undertaken by him as sub-contractor. The Appellant has contended that for relevant period they would be entitled for exemption of from payment of service tax under N/N. 06/2005 as amended and also for the construction activities undertaken services provided ....... + More
- 2020 (1) TMI 675
Classification of services - mandap keeper service - appellant also providing catering services to the persons/companies availing the facility of the Mandap Keeper Service - splitting the value of service into two parts; one part with invoices raised for banquet hall charges and another for catering/food charges - sale of food-whether service or not - benefit of N/N. 12/2003-ST dated 20 June 2003. HELD THAT:- The matter is no longer res-integra as the issue has already been decided in appellant’s own case CCE, JAIPUR VERSUS CHOKHI-DHANI RESORTS PVT. LTD. [2017 (1) TMI 38 - CESTAT NEW DELHI] where it was held that the supply of food and beverages is not an activity ancillary to the primary activity of convention service, value of food items need not be added. Appeal allowed - decided in favor of appellant.
- 2020 (1) TMI 640
Classification of services - activity for the lease holder in excavation raising and transport of ore - mining services and GTA services - composite services or not - short payment of service tax - case of appellant is that the activity undertaken by the appellant is correctly classifiable under ‘GTA Services’ and Service Tax on the same has already been paid only to the extent of 60% of the consideration received and Service Tax was also paid by them under ‘Mining Services’ for the 40% of the remuneration they have received - demand under the head Cargo Handling services. HELD THAT:- The essence of the contract is that the contractor i.e. the appellant shall extract iron ore from the said mine and shall deliver it exclusively to the leaseholder. In consideration thereof the leaseholder shall pay to the contractor ....... + More
- 2020 (1) TMI 639
Classification of services - contract for supply of mud and spreading and dumping of earth on agricultural land - classifiable under site formation and clearance service, excavation, earth moving and demolition service or not - period 01 October, 2007 to 31 March, 2008 - time limitation - HELD THAT:- The services of providing mud and spreading the same was undertaken by the appellant during the period 01 October, 2007 to 31 March, 2008. As per the contract entered by the appellants with M/s Arrow Infra Limited the land in question upon which the mud was to be spread was admittedly agricultural land. Revenue has also not disputed the said fact. As per the definition of site formation and clearance etc, any activity done in relation to agriculture is excluded - Inasmuch as the services in the present case were provided in relation to agricu....... + More
- 2020 (1) TMI 638
Business Support Service - Business Auxiliary Service - appellant was collecting service tax from the clients from day one and not depositing the amount so collected with the department - Benefit of N/N. 30/2012 dated 20/06/2012 - ‘out-of-pocket’ expenses and ‘reimbursable expenses’ - extended period of limitation - HELD THAT:- In this case, the appellant is collecting service tax from their clients from day one. Therefore, they are not entitled to the benefit of threshold exemption for the first year and service tax is rightly demanded from them. As they have charged service tax from their clients from day one, the amount of service tax collected from the clients is required to be deposited with the department. The appellant is charging service tax @ 25% of the service provided by them on ‘manpower recruitme....... + More
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