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Service Tax - Case Laws

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• 2022 (10) TMI 60
  
  Non-payment of service tax - it is alleged that noticee is charging and collecting service tax from their clients on the taxable service provided but not depositing the same with the Government exchequer - failure to submit returns in the form ST 3 to the service tax department on due date as per the section 70 ibid read with rule 7 ibid - failure to maintain proper records under rule 5 ibid - abatement as per the Notification No 15/2004-ST dated 10.09.2004 - time limitation. HELD THAT:- It is evident from the facts of the case that the appellant are merely providing the taxable services simplicitor without any element of transfer of the material along with the service. The contracts for provision of services wherein not transfer in property occurs, qualify as service contracts simplicitor. In case of service contracts simplicitor there c....... + More

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• 2022 (10) TMI 59
  
  Levy of service tax - life insurance service - non-compete fees - exclusivity bonus - It is the contention of the tax authorities that non-compete fee and exclusivity bonus paid to agents from 2007 to 2011 was not consideration for such forbearance as the agents were not working exclusively for them and, hence, was commission, and liable to tax - reverse charge mechanism. HELD THAT:- The right of a disputant to carry decisions of the Tribunal to the next level in the appellate hierarchy embodied in the tax statute is not to be detracted from but the mere filing of an appeal does not alter the authority of the order so impugned unless it be stayed or until it be overruled. As an adjudicating authority, expected to be compliant with judicial discipline, the correct approach on his part cannot be faulted. Nor has Learned Authorized Represent....... + More

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• 2022 (10) TMI 58
  
  CENVAT Credit - input services - GTA Service - merged entity - Special Purpose Vehicle (SPV) namely JK Environ-tech LTD (JKETL) received the GTA services - HELD THAT:- The appellant and JK Environ-tech LTD (JKETL) have merged w.e.f 01.04.2013 is not in dispute. It is also not in dispute the services were received by the JK Environ-tech LTD (JKETL) for the period 01.04.2013 to 30.09.2015, i.e. after 01.04.2013, the appointed date from which the two are entities have merged. It is seen that the Tribunal in the case of COMMISSIONER OF SERVICE TAX, DELHI I VERSUS ITC HOTELS LTD [2011 (9) TMI 837 - CESTAT, NEWDELHI], have held that any business conducted by the respondents is to be held as having been conducted on behalf of the transferee company. As such, the service tax provided to the ITC Ltd. and Ansal Hotels Ltd. have to be considered as ....... + More

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• 2022 (10) TMI 9
  
  Taxability - amounts expended for meeting operational costs of overseas offices - payments received for arranging and operating of ‘outbound tour’ services - period up to March 2012 - scope of the expanded definition of section 65(115) of Finance Act, 1994 - HELD THAT:- The change in the statutory provision has added elements to the activity that makes for being ‘tour operator’ and, in both the unamended and amended version, entirety of performance in India is the criterion for subjecting the consideration to tax. That is the only conclusion that can be arrived at from perusal of Export of Service Rules, 2005 which categorizes the scheme of export in terms of the enumeration of ‘taxable service’ in section 65(105) of Finance Act, 1994. Insofar as service taxable under section 65(105)(n) of Finance Act, ....... + More

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• 2022 (9) TMI 1340
  
  Disallowance of refund claim - amount in respect of invoices issued by AB Commercial for transportation of iron ore fines - to be qualified under ‘GTA services’ or ‘Cargo Handling Services’? - HELD THAT:- The Adjudicating authority vide Order-in-Original dated 23.09.2010 had allowed the refund claim of the Appellant in respect of the transportation Bills issued by AB Commercial totaling to Rs.2,22,119/- observing that the goods were carried upto the point of port of export from origin and that this is sufficient to have a nexus with the exportation of the goods. Thus, the amount of Rs.2,22,119/- is liable to be considered for sanction. Subsequent to the above order of the Adjudicating authority sanctioning the refund, the Department had preferred an Appeal before the Commissioner of Central Excise (Appeal-I) allegi....... + More

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• 2022 (9) TMI 1339
  
  Reversal of CENVAT Credit - Capital Goods cleared as waste and scrap - amount required to be paid in terms of rule 3(5A) of the Credit Rules for capital goods cleared as scrap - Appellant is output service provider - period of dispute in the present case is from 1.3.2011 to 16.3.2012 and 27.09.2013 to 31.03.2015 - HELD THAT:- In terms of payment of the amount under rule 3(5A) of the Credit Rules during the said relevant period, only a 'manufacturer' was required to pay the amount in case of clearance of capital goods as scrap and not an output service provider. The appellant, being an output service provider, was not required to pay any amount in terms of rule 3(5A) of the Credit Rules during the period involved in the present appeal for clearance of capital goods as scrap. Whether the capital goods involved in the present case wh....... + More

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• 2022 (9) TMI 1285
  
  CENVAT Credit - duty paying documents - debit note suffices for the documentation requirements prescribed in rule 9 of CENVAT Credit Rules, 2004 or not - whether such debit notes/invoices pertaining to reimbursements of diesel and electricity costs incurred by the service provider on which tax under Finance Act, 1994 has been duly discharged enables the recipient to take credit? HELD THAT:- The availment of credit, whether against invoices or against debit notes that contain substantially the same information as prescribed in rule 9 of CENAT Credit Rules, 2004 stands settled by the decision of the Tribunal and of the several High Courts. It is seen from the debit notes, as well as the invoices in question, that, while the adjustments reflect the separate charges as provided in the master service agreements, discharge of tax liability ther....... + More

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• 2022 (9) TMI 1284
  
  Levy of penalty u/s 78 of FA - Short payment of service tax - Short payment found during the course of audit - HELD THAT:- The appellant has accepted the demand with regard to non-payment of service tax under various categories of services. One of the issue was whether the amount that has to be paid under works contract services was to be treated as original works or maintenance work. Other issue was whether the tax has to be paid under manpower supply services or works contract service. It is seen that there are interpretational issues. There is no iota of evidence adduced by the department that the appellant has committed any positive act of suppression of facts with intention to evade payment of service tax. Further, the appellant is an undertaking under the State Government of Tamil Nadu and for these reasons, it is a fit case to set ....... + More

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• 2022 (9) TMI 1159
  
  Levy of penalty u/s 78 of FA - demand of service tax for the period post 18.04.2006 and interest thereon has been paid prior to issue of show cause notice - services received from overseas under reverse charge mechanism in terms of Section 66A of the Finance Act, 1994 - HELD THAT:- The appellant have admittedly paid the service tax on the service received from foreign country in terms of Section 66A on reverse charge basis and interest thereupon was also paid before issuance of show cause notice. The issue on merit is whether there is levy of service tax on reverse charge mechanism on the service received from the overseas. This issue has undergone litigation in various cases before various forums. The hon’ble Supreme Court in the case of UNION OF INDIA VERSUS INDIAN NATIONAL SHIPOWNERS ASSOCIATION [2009 (12) TMI 850 - SC ORDER] hel....... + More

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• 2022 (9) TMI 1158
  
  Non-payment of appropriate service tax - Commercial & Industrial Construction service - Construction of Residential Complex Service - Works Contract Service - Consulting Engineer Services - Supply of tangible goods service. Construction works - HELD THAT:- Admittedly for the construction works, the appellant was not only providing services but was also providing the material. The submission of learned counsel for the appellant is that such a service provided by the appellant would be covered under the ‘works contract’ service w.e.f. 01.06.2007, as was held by the Supreme Court in COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] where it was held that Works contract were not chargeable to service tax prior to 1.6.2007 - thus, demand not sustainable........ + More

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• 2022 (9) TMI 1157
  
  Exemption from service tax - works contract - sub contractor - construction services like construction of roads, laying down of water pipelines, construction of boundary walls, construction work required for erection/installation of road lights etc. - Applicability of N/N. 25/2012- ST dated 20.06.2012 - HELD THAT:- It is not in dispute how many services like construction of roads, laying down of pipelines etc were provided within the confines of GIDC. It is also not in doubt that GIDC is operated under Gujarat Industrial Development Act, 1962 and is developed by the state government of Gujarat for establishment and for organizing industry in industrial areas. In these circumstances all the services provided by the appellant within the confines of GIDC directly, GIDC would be covered under Sr. No. 12 (a) of Notification 25/2012- ST only if....... + More

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• 2022 (9) TMI 1156
  
  Refund of unutilized CENVAT Credit of the Service Tax paid - input services - Air Travel Agent Service - Car Parking Service - Hotel Service - Foreign Exchange Service - Rent-a-cab Service - Construction Service - Event Management Service. HELD THAT:- The denial of CENVAT Credit on the impugned services relating to Air Travel Agent Service, Car Parking Service, Event Management Service, Rent-a-cab Service and Foreign Exchange Service is required to be allowed since the denial is held to be incorrect. To this extent, therefore, the impugned order is set aside and the claim of the appellant is directed to be allowed. Hotel Services - HELD THAT:- This Bench in the earlier Order had remanded the issue for fresh consideration to the file of the Adjudicating Authority and hence, the same is required to be followed here as well. This issue, ther....... + More

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• 2022 (9) TMI 1123
  
  CENVAT Credit - iput services or not -- Maintenance or Repairs service - Consulting Engineer Service - Management Consultant Service - Erection & Commissioning service - Information Technology services received from a foreign service provider - reverse charge mechanism - HELD THAT:- This issue was correctly decided by the Adjudicating Authority inasmuch as Section 66A was added retrospectively in Rule 3 for allowing Cenvat credit. Whether the services in question are admissible input service in terms of Rule 2(l), this issue was never raised in the show cause notice. Therefore, it cannot be expected from the Adjudicating Authority to pass order on the issue which is beyond the scope of show cause notice. It is settled law that any issue which is not flowing from the show cause notice being beyond the show cause notice, need not be add....... + More

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• 2022 (9) TMI 1063
  
  Levy of Service Tax - Repair and Maintenance Service - repairs of nozzles - period involved is 2006-07 and 2008-09 - suppression of facts or not - invocation of extended period of limitation - HELD THAT:- It is found from 16.05.2005 there was a clear liability of service tax on Repair and Maintenance, ignorance of law cannot be of any excuse for discharging the statutory liability of the taxes. The appellant have not registered themselves nor filed any return during the relevant period therefore, there was clear suppression of facts on the part of the appellant. Cum-tax value - HELD THAT:- The appellant is agreed upon that where any gross amount is charged from the service recipient, the same shall be treated as value inclusive of all including service tax. Levy of simultaneous penalties under Section 76 and 78 - HELD THAT:- The issue is ....... + More

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• 2022 (9) TMI 1062
  
  Levy of service tax - banking and other financial services - premium on interest restructuring of loan as interest on loans - whether restructuring premium charged by respondent falls under lending or not? - suppression of facts or not - extended period of limitation - HELD THAT:- The respondent was to receive total interest of Rs. 10,800 in next 3 years at the original interest rate of 9% as agreed upon but due to lowering down the interest rate to 6%, respondent will now receive Rs. 07,200 at 6% rate of interest in next 3 years. Therefore, to compensate for the loss of interest that is going to be caused to the respondent for reduction in rate of interest due to interest restructuring, respondent computed net present value of such loss (which comes out to Rs. 03,269.88/-) and collected 50% of the same as premium for interest restructuri....... + More

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• 2022 (9) TMI 1061
  
  Valuation of mining services - inclusion of free of cost fuel/diesel supplied by service recipient i.e., ONGC in terms of agreement is includible in taxable value of mining services - HELD THAT:- The decision in the case of COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [2018 (2) TMI 1325 - SUPREME COURT] is squarely on the issue under consideration, where it was held that The service tax is to be levied in respect of ‘taxable services’ and for the purpose of arriving at 33% of the gross amount charged, unless value of some goods/materials is specifically included by the Legislature, that cannot be added. Appeal allowed - decided in favor of appellant.

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• 2022 (9) TMI 1060
  
  Legislative disbarment of levy of tax on goods transport agency service - clearing and forwarding agency service - inclusion of the value thereof in support service of business and commerce - Amalgamation of two services - HELD THAT:- The two services sought to be amalgamated are not only independently taxable but differs in the mechanism of collection and should, intuitively, be immiscible. The provisions of section 65A of Finance Act, 1994 and section 66F of Finance Act, 1994 have not been appreciated in its context. The said statutory enablement is intended to be invoked when the nature of the service, and the consideration thereto, are not perceptibly divisible and differential treatment necessitates adoption of the appropriate rate of tax to the whole. In the present dispute, the rate of tax does not pose any difficulty; it is only t....... + More

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• 2022 (9) TMI 1059
  
  CENVAT Credit - documents evidencing availment of proper credit though were not submitted before the Department at the time of adjudication of the proceeding - Non-imposition of penalty - HELD THAT:- Since both sides agree that the issue regarding availment of CENVAT Credit and imposition of penalty should be looked into afresh by the original authority, the matter is remanded with a direction to re-adjudicate the matter with regard to the findings made in the impugned order, concerning availment of CENVAT Credit and imposition of penalty therein. Further, the original authority should also examine the taxability issue of the disputed service whether the same should be liable for payment of Service Tax under the provisions of Service Tax statute. The matter is remanded to the original authority for fresh adjudication of the matter - the appeals are allowed by way of remand to the original authority.

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• 2022 (9) TMI 1058
  
  Validity of adjudication order - reasonable opportunity of hearing to the appellant not provided - principles of natural justice - HELD THAT:- The original authority at paragraph 5.1 in the adjudication order dated 07.04.2017 has stated that he is taking up the matter for adjudication and passing the order ex-parte inasmuch as the appellant did not appear for the personal hearing fixed on several dates - it transpires that the principles of natural justice have not been properly followed, while passing both the adjudication as well as the impugned order by the lower authorities. Hence, under such facts and circumstances of the case, we are of the considered view that the matter should go back to the original authority for fresh adjudication of the dispute. Matter remanded to the original authority for fresh adjudication, and for that purp....... + More

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• 2022 (9) TMI 1006
  
  Recovery of service tax directly from Senior Advocates for the legal services - relationship between a Senior Advocate and an advocate / firm as that of a client and counsel - effect of N/N.18/2016-ST dated 1.3.2016 (Annexure-3) and N/N. 9/2016-ST dated 1.3.2016 (Annexure-4) - HELD THAT:- It is evident that the Central Government, vide Notification No.25/2012 dated 20.06.2012 exempted certain services from the ambit of Section 66B of the Finance Act, 1994. Serial No.6 of the said notification exempted services provided by an individual as an advocate or a partnership firm of advocates by way of legal services to an advocate or partnership firm of advocates providing legal services, any person other than a business entity or a business entity with a turnover up to Rupees ten lakh in the preceding financial year. It is evident that both the....... + More

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