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Service Tax - Case Laws




Levy of penalty u/s 78 - appellant has admittedly paid the entire service tax with interest before filing ST-3 returns - bonafide error on the part of assessee - waiver of penalty u/s 80 - Held that - Counsel lastly contended that by virtue of proviso to Section 78, if the tax demand is based on records maintained by the assessee the penalty would be 50 of otherwise imposable. He pointed out that the term specified record used in the said provisi.....

2016 (2) TMI 173 - MADRAS HIGH COURT

M/s. Tiruppur Surya Hitee Apparel Pvt. Ltd., Sunrise Knitting Mills Versus The Commissioner of Central Excise, Customs And Service Tax

Import of services - receipt of service charges relating to the export proceeds - SEZ unit - learned single Judge had dismissed the Writ Petitions filed by the appellants making it clear that it would be open to the appellants to avail the alternative remedies available to them, under the relevant provisions of the Finance Act. As such, we are of the considered view that the appellants have not shown sufficient cause or reason for this court to interfere in the common order passed by the learned single judge - Writ petition dismissed.



Levy of penalty u/s 78 - delayed payment of service tax due to financial hardship - Extended period of limitation - Held that - The explanation offered by the assessee was not accepted. It was the case of the assessee that unaware of the tax liability, the service tax was not deposited with the department. Had this been the case, the assessee would have surely pleaded that such service tax was never collected from the service recipient. The defen.....

2016 (2) TMI 111 - CESTAT CHENNAI

M/s Prime International India Pvt Ltd Versus Commissioner of Service Tax, Chennai

Cenvat Credit of service tax on reverse charge basis - revenue denied the claim of credit - Held that - . It does not appeal to common sense as to reason why legitimate tax paid on reverse mechanism to the treasury on taxable service shall be denied to be set off against duty/tax liability in India in absence of any statutory bar in that regard. As the scheme of law relating to CENVAT Credit exists, there appears no anomaly in respect of reverse charge tax system - credit allowed - Decided in favor of assessee.

2016 (2) TMI 110 - CESTAT NEW DELHI


Levy of Interest and penalty - validity of the addendum issued after the date of order-in-original - telephone services - It was contended that When the amount of tax demanded is not payable there is no question of charging interest on delayed payment and no question of imposition of penalty. - Held that - the appellant is right in asserting that after the issuance of the Order-in-Original, the adjudicating authority became functus officio and th.....

2016 (2) TMI 73 - DELHI HIGH COURT

National Building Construction Corporation Ltd. Versus Commissioner of Service Tax Commissionerate, New Delhi

Refund - unjust enrichment - filing of writ petition against the order of adjudicating authority - Held that - The Court is of the considered view that instead of there being parallel proceedings on the question of entitlement of the Appellant to refund, the better course would be to permit the Appellant to raise the aforesaid three issues, apart from other issues it may want to raise, in the appeal to be filed by it against the order dated 30th .....

2016 (2) TMI 72 - CESTAT KOLKATA

M/s Teknomac Engineers Versus Commissioner of Central Excise, Bolpur

Simultaneous penalty u/s 76 and 78 - Option of pay reduced penalty 25 - While deciding the issue Adjudicating authority did not impose Sec 76 penalty and also did not give the option of 25 reduced penalty under Sec 78 of the Finance Act 1994 to the appellant - Commissioner of Central Excise, Bolpur also reviewed OIO dt 28/8/2008 & imposed Sec 76 penalty in addition to penalty u/s 78 - Held that - in the present proceedings simultaneous imposi.....

2016 (2) TMI 71 - CESTAT NEW DELHI

Rajasthan Housing Board Versus Commissioner of Service Tax, Jaipur

Construction of residential complex services and renting of immovable property services - applicant is a Rajasthan Housing Board and Constructing residential flats / complex on behalf of State Government and lease out the said flats to the intended buyers and charging lease rent on yearly basis - Held that - independent units have been constructed in a colony are not covered in construction of residential complex - for the demand raised under the.....

2016 (2) TMI 70 - CESTAT CHENNAI

The Commissioner Tirunelveli Municipal Corporation Versus CCE & ST, Tirunelveli

Seeking adjournment where stay application was listed for hearing on several occasions - Renting of Immovable Property - appellant is the Municipal Corporation and rented out commercial properties - Held that - the appellants have not made prima facie case for waiver of pre-deposit. - the appellants are directed to make pre-deposit of ₹ 30,00,000/- (Rupees Thirty lakhs only) in six equal monthly instalments and the first instalment commence.....

2016 (2) TMI 69 - CESTAT NEW DELHI

M/s Jumera Promotors And Developers Pvt Ltd Versus Commissioner of Central Excise, Delhi

Renting of farm house - whether appellant is liable to pay service tax under the category of Renting of Immovable Property Service - scope of the lease deed - Held that - As per clause 2(c) of the lease deed, it is mentioned the property is leased out for residential purpose and for the employees of the lessee. We find that the lessee also issued certificate to certify that the premises was never used except for residential purposes. Moreover, el.....

2016 (2) TMI 28 - CESTAT MUMBAI

Prudential Process Management Services India Private Limited Versus Commissioner of Service Tax, Mumbai Zone-II

Cenvat credit and refund claim thereof for the period prior to registration - export of IT enabled services - nexus of input services with output services - Held that - there is no provision in law that Cenvat credit can be allowed only after registration of the unit, cenvat credit is allowed in respect duty suffered on input/input services and the said payment is nothing to do with the registration of the recipient of the services therefore regi.....

2016 (2) TMI 27 - CESTAT CHENNAI

M/s. Container Tea and Commodities Versus CCE, Salem

Business Auxiliary Service but not commission agent service - claim of exemption in relation to agriculture produce - acting as an agent for a number of South Indian Tea Estates in the marketing and sale of their tea overseas and are professional tea taster. - it is submitted that, appellant was undertaking the service on behalf of the tea exporters in various ways in respect of export of tea which is an agricultural produce and therefore, the de.....

2016 (2) TMI 26 - CESTAT MUMBAI

Indian Banks Association Versus Commissioner of Service Tax-I, Mumbai

Club Membership of Indian Banks - taxability - association established in 1947 of various banks as its Members and provides various activity to the member banks like organising meetings with Finance Minister, Chief Executives of various banks, intervening in court cases and representing the banking industry, issuing periodical newsletter/bulletin, giving publicity, negotiates wages between the employees union and banks. BR BR Held that - his benc.....


M/s Promind Solutions Pvt Ltd Versus Commissioner of Service Tax, Noida

Rejection of VCES-1 declaration due to short deposit of tax - appellant that as per their VCES declaration, they had deposited only ₹ 8,42,731/-whereas the amount to be deposited was ₹ 8,44,080, being 50 of the service tax due. - short payment of tax by ₹ 1,349/- Held that - there is no case of deliberate default on the part of the appellant. No opportunity was ever given to the appellant after the filing of the VCES application.....

2016 (2) TMI 24 - CESTAT CHENNAI

M/s Counterpoint Management Plus Ltd. Versus Commissioner of Service Tax, Chennai

Levy of service tax on franchisee and royalty fee paid to their US based franchiser - sharing of compensation - appellant is providing training and coaching service - Held that - It is evident from the above that the percentage of franchisee fee and royalty fee that is 60 paid to the overseas franchisee is 35.5 is the royalty fees is paid to the producer. Therefore, prima facie, we do not find any merit in the appellant s claim that they have alr.....


M/s SICPA India Pvt. Ltd. New Delhi Versus Commissioner of Service Tax, Commissioner of Trade And Taxess, Govt. of NCT of Delhi

Taxability of services - Nature of activity - transfer of right to use goods - effective control and possession of the subject System stands transferred to the Customer - services for the provision of automated, online ID and 2D bar code printing system, labeling application system, aggregation system and dispatch system in accordance with ESCIMS standard operating procedures for distilleries, breweries and wineries. - to provide for a System com.....


M/s. Creative Problem Solving India Versus Commissioner of Service Tax-VI

Nature of agreement - sales agreement or service agreement - activity proposed IDEAS Oman will be selling educational books and printed manuals for onward sale to organizations in India via Creative Problem Solving India, Mumbai - applicant stresses on the wording of the proposed activity which is purely a selling activity - Held that - The clause is more than clear that the Distributor would have to bear apart from the price of the books, the sh.....

2016 (1) TMI 1064 - MADRAS HIGH COURT

M/s. United Cargo Transport Services Versus The Customs, Excise and Service Tax Appellate Tribunal, The Commissioner of Service Tax

Tribunal dismissed the appeal for non-compliance of the conditional order of stay. - appellant contended that the Tribunal is not justified in passing the impugned order, when, prima facie, the demand itself is not justified, by virtue of the Board s Circular, dated 06.08.2008. - Demand of services tax on loading or unloading activities being provided in relation to GTA service BR BR Held that - Despite the request being made, seeking modificatio.....

2016 (1) TMI 1063 - GUJARAT HIGH COURT


Cenvat Credit - input services - Service Tax paid on commission amount paid to dealers/stockist - nexus with manufacturing activity - Whether the activities undertaken by the service provider were in nature of sales promotion activity? - Held that - predominantly the entire agreement was one in the nature of appointing a partnership firm as stockist of the appellant company who would upon being supplied the goods in question would store the same .....

2016 (1) TMI 1062 - CESTAT NEW DELHI

The Lake Palace Hotel and Motels P Ltd. Versus Commissioner of Central Excise, Jaipur II And Vice-Versa

Renting of immovable property on profit sharing basis - demand of service tax on renting including on notional interest received on the security deposit made with the appellants. - Held that - As the issue has already been settled in appellants own case for earlier period, that the appellant is not liable to pay service tax under the category of renting of immovable property service as leasing out the property to Hotel under the deemed provision .....


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