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Service Tax - Case Laws
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- 2021 (8) TMI 43 - MADRAS HIGH COURT
Maintainability of petition - availability of alternative remedy of appeal - Section 85 of Finance Act, 1994 read with Rule 8 of Service Tax Rules, 1994 - violation of principles of natural justice - HELD THAT:- This Court is of the considered opinion that the importance of an appeal remedy, at no circumstances, be undermined by the High Court and findings of the appellate authority would be of greater assistance for the High Court for exercise of power of judicial review under Article 226 of the Constitution of India. This apart, adjudication of complete facts by the appellate authority based on the original records and evidences are not only important, the legislative intention is to redress the grievances of the aggrieved person. However, such an exercise cannot be undertaken by the High Court in a writ proceedings. In the event of not....... + More
- 2021 (7) TMI 1261 - SC ORDER
Rejection of refund claim of service tax - construction of Government buildings - refund arising as a result of restoration of exemption benefit of N/N/. 12/2012 and 25/2012 dated 20/06/2016 - Prospective effect or retrospective effect - Rule 173-S of the Central Excise Rules, 1944 - it was held by High Court that the notification No. 12/2012 & 25/2012 ceased to exist w.e.f. 01/04/2015. The exemption was revived by notification dated 01/03/2016. But since it was prospective in effect, the appellant was not entitled for any exemption, which the appellant was aware of and with open mind and eyes deposited the service tax due with interest. HELD THAT:- There are no infirmity in the view taken by the first authority, which has been rightly affirmed by the Customs, Excise and Service Tax Appellate Tribunal, as well as the High Court. There is no merit in this appeal - appeal dismissed.
- 2021 (7) TMI 1260 - SC ORDER
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 - it was held by CESTAT that findings of the Adjudicating Authority that since the agricultural land was subsequently converted into commercial land, the activity undertaken by the appellant prior to the said conversion would become taxable subsequent to conversion of the land, cannot be agreed upon. HELD THAT:- There are no reason to interfere with the impugned order - appeal dismissed.
- 2021 (7) TMI 1259 - SC ORDER
Maintainability of appeal - Classification of services - Whether or not, the Boards and the University are educational institutions. If the Boards and University are found to be educational institutions, the services provided to them are exempt? - it was held by High Court that Once it is held that the service recipients are educational institutions, the impugned show-cause notices are rendered unsustainable. HELD THAT:- The Special Leave Petition under Article 136 of the Constitution, need not be entertained - the Special Leave Petition is accordingly dismissed.
- 2021 (7) TMI 1255 - MADRAS HIGH COURT
Benefits as far as the Chit Fund Companies - Nature of activity of "chit fund business" - cash management / fund management - whether classifiable under the category of "banking and other financial services"? - HELD THAT:- This Court is of the considered opinion that the benefits conferred by the Supreme Court is to be extended and in respect of all other allegations, an adjudication is to be entertained with reference to the findings made by the Original Authority/Appellate Authority - the Original Authority or the Appellate Authority, as the case may be, made certain findings in respect of the claim made by the petitioner. As far as the benefits conferred by the Hon'ble Supreme Court in the case of UNION OF INDIA AND ORS. VERSUS M/S. MARGADARSHI CHIT FUNDS (P) LTD. ETC [2017 (7) TMI 224 - SUPREME COURT], are conc....... + More
- 2021 (7) TMI 1247 - MADRAS HIGH COURT
Refund of Cenvat credit - during the period the respondent was not registered as service provider - CESTAT allowed the refund - N/N. 5/2006-C.E. (N.T.), dated 14-3-2006 - notice was served on the first respondent, the same returned with the postal endorsement ‘left’ as early as 8-6-2019 - first respondent did not even intimate the Revenue about the change of office - HELD THAT:- Tribunal stated the legal position that the State should not be enriched at the costs of its citizen. There can be no quarrel over the said proposition. However, the Tribunal failed to consider as to whether the Commissioner (Appeals) was justified in passing the common order dated 18-12-2013 allowing the appeals filed by the first respondent-assessee. Several grounds have been raised by the Revenue before the Tribunal, which could be seen from the gro....... + More
- 2021 (7) TMI 1216 - CESTAT NEW DELHI
Interest on late payment of sanctioned refund - Section 11BB of Central Excise Act, 1944 - despite order, refund not ordered till date - HELD THAT:- The refund claim of the appellant stands already allowed with consequential relief. Since the order of Commissioner (Appeals) is silent about the sanction of interest and the law if mandates the interest to flow consequent to sanction of refund that shall be covered under the order of consequential relief already passed by Commissioner (Appeals). There are no cause of action as of now available with the appellant to challenge the said order. The appropriate remedy would have been sought by filing an application to the Department seeking implementation of the impugned order No.81/2019 dated 25th November, 2019. The appeal is, therefore, held to be pre-mature, accordingly, stands disposed of giving liberty to the appellant to approach the Department.
- 2021 (7) TMI 1195 - CESTAT NEW DELHI
Refund of erroneous payment of service tax - time limitation - submission of required documents - principle of unjust enrichment - HELD THAT:- Rule 2(bc) of Service Tax Rules, refers to the meaning of ‘body corporate’ in Section 2(7) of the Companies Act, wherein any other body corporate which includes a LLP is specifically excluded from the definition of body corporate. Thus, the appellant as a LLP, is not required to pay service tax under the reverse charge mechanism during the period under dispute. It is held that the appellant is entitled to refund of the service tax paid erroneously under reverse charge, as per the refund application - the adjudicating authority is directed to grant refund within a period of 45 days from the date of receipt of a copy of this order with interest for the period starting after three months from the date of refund application till the date of grant of refund. Appeal allowed - decided in favor of appellant.
- 2021 (7) TMI 1183 - CESTAT CHENNAI
Levy of service tax - Banking and Other Financial Services - Interest earned from lending of Gold - Safe-vault services allegedly provided to foreign sellers - period from 01.04.2014 to 31.03.2015 - HELD THAT:- The issue decided by Division Bench of the Tribunal in M/S. INDIAN OVERSEAS BANK VERSUS THE COMMISSIONER OF CENTRAL EXCISE & ST [2020 (3) TMI 751 - CESTAT CHENNAI] and the appeal has been decided in favour of the assess. The submissions, therefore, is that in view of the aforesaid decision, of the Tribunal, the order impugned in the present appeal should be set aside. Appeal allowed - decided in favor of appellant.
- 2021 (7) TMI 1146 - ORISSA HIGH COURT
Levy of service tax - professional services - services provided by an advocate or a partnership firm of advocates providing legal services - HELD THAT:- A compliance affidavit has been filed by the Principal Commissioner, GST & Central Excise Commissionerate, Bhubaneswar enclosing the copies of instructions issued on 9th April, 2021 and 15th April, 2021 reiterating, inter alia, that the services provided by an advocate or a partnership firm of advocates providing legal services to any person other than a business entity and to a business entity with a turnover up to rupees ten lakhs in the preceding financial year are exempted from levy of service tax. Petition disposed off.
- 2021 (7) TMI 1107 - MADRAS HIGH COURT
Validity of SCN - Jurisdiction - demand of service tax on services provided or received which all are not exempted under the provisions of the Act - petitioner falling under the definition "service provider" so as to issue show cause notice with reference to certain services rendered by the petitioner, or not - HELD THAT:- This Court is of an opinion that the High Court is expected to be slow in entertaining a writ petition against a show cause notice. A writ against a show cause notice may be entertained only if the said notice is issued by an incompetent authority having no jurisdiction or if an allegation of malafides is raised. Even in case of raising an allegation of malafides, the authorities against whom such an allegation is raised, is to be impleaded as party respondent in his personal capacity. In all other circumstanc....... + More
- 2021 (7) TMI 1095 - CESTAT BANGALORE
Classification of services - renting of immovable property service or Support Services of Business and Commerce - appellant/assessee is the first Electronic Software Technology Park promoted and funded by the Government of Kerala and is a State Government Company - amount received from KSITIL is towards Business Support Service or not - inclusion of notional interest on refundable deposits in value of taxable supply - taxability of sale of space or time for advertisement - bus service plying between the Technopark and Kariyavattom - tour operator service or not - time limitation - interest - penalties. Classification of services - assessee had acquired land and developed ETP by constructing buildings, roads, continuous power and water supply, security service, communication, housekeeping, medical attention including ambulance service etc........ + More
- 2021 (7) TMI 1094 - CESTAT HYDERABAD
CENVAT Credit - input services - services used in setting up their plants at the industrial township called Sri City - Rule 2(l) of the Cenvat Credit Rules, 2004 as amended with effect from 1-4-2011 - Department wants to deny them the benefit of the CENVAT credit on the ground that ‘services related to setting up of a factory’ which were specifically included prior to 1.4.2011 were no longer specifically included post 1.4.2011 - levy of interest and penalty - HELD THAT:- The definition of ‘input service’ prior to 1.4.2011 had two parts- a main part of the definition and an inclusive part of the definition. This inclusive part specifically included the services availed for setting up the factory. After 1.4.2011, it has three parts- a main part, an inclusive part and an exclusive part. The services used for setting u....... + More
- 2021 (7) TMI 1092 - CESTAT CHENNAI
Levy of Service tax - amount collected towards liquidated damages - agreement to tolerate breach of timelines stipulated in the contract - agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act - period involved in all the appeal is after 01.07.2012 - interest - penalty - HELD THAT:- There is substance in the submission advanced by the learned counsel for the appellant that no service tax is payable on the amount collected towards liquidated damages as this issue has been decided by the Tribunal in favour of the appellant in M/S SOUTH EASTERN COALFIELDS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, RAIPUR [2020 (12) TMI 912 - CESTAT NEW DELHI] where it was held that It is, therefore, not possible to sustain the view taken by the Principal Commissioner that penalty amount, for....... + More
- 2021 (7) TMI 1090 - CESTAT CHENNAI
Levy of service tax - liquidated damages recovered by the appellant for acts of default - delayed or deficient supplies by various suppliers - consideration for tolerance of an act or not - penalties - HELD THAT:- There is substance in the submission advanced by the learned counsel for the appellant that no service tax is payable on the amount collected towards liquidated damages as this issue has been decided by the Tribunal in favour of the appellant in M/S SOUTH EASTERN COALFIELDS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, RAIPUR [2020 (12) TMI 912 - CESTAT NEW DELHI] where it was held that It is, therefore, not possible to sustain the view taken by the Principal Commissioner that penalty amount, forfeiture of earnest money deposit and liquidated damages have been received by the appellant towards “consideration&....... + More
- 2021 (7) TMI 1088 - CESTAT BANGALORE
Levy of service tax - Customs House Agent Services - business of freight forwarding wherein various activities in relation to transportation of goods in the course of import/export by sea and air undertaken - non-taxable service - non-taxable territory - Circular of the Board No. 197/7/2016-S.T dated 12/08/2016 - extended period of limitation - HELD THAT:- The appellant is authorized to act as a CHA under Customs Housing Agent Licensing Regulations and has been granted a license. Further, it is found that the main revenue of the appellant comes from providing exclusive freight forwarding activity which accounts for substantial income of the appellant. Perusal of the definition of ‘CHA’ as provided in the Finance Act as well as in Regulation, it is found that the scope of CHA service is restricted only to the licensed activitie....... + More
- 2021 (7) TMI 1064 - GUJARAT HIGH COURT
Legality and validity of the show-cause notice - pre-show-cause notice consultation - procedural infraction of impugned SCN - the pre-show-cause notice consultation dated 12.4.2019 calling upon the petitioners at 13.55 hours to remain present before the respondent No.2 at 16.00 hours on the same day - compliance of the Circular dated 10.3.2017 issued by the Board - HELD THAT:- In view of the Circular, it is clear that the Board had made issuance of preshow- cause notice consultation mandatory for the Principal Commissioner/Commissioner prior to the issuance of show-cause notice in cases involving the demands of duty above ₹ 50 lac and that such consultation was to be done by the adjudicating authority with the assessee as an important step towards the trade facilitation and for promoting necessary compliance, as also to reduce the n....... + More
- 2021 (7) TMI 1026 - CESTAT NEW DELHI
Classification of services - GTA services or not - appellant is transporter of timber/firewood for forest Department of Government of Madhya Pradesh - cartage Challan equivalent to the consignment note or not - period 2013-14 to 2015-2016 - HELD THAT:- The carting Challan in this case is only for internal control of forest department. Such carting Challan is not equivalent to a consignment note which is issued by the transporter. The consignment note is a negotiable instrument and the transporter is bound to deliver the goods to bonafide holder of title, as mentioned in the consignment note. Such element of ‘consignment note’ are absent in the ‘carting Challan’. The carting Challan is not equivalent to consignment note. Accordingly, the appellant has not rendered the services as per the definition of GTA under the Finance Act - appeal allowed - decided in favor of appellant.
- 2021 (7) TMI 1001 - CESTAT AHMEDABAD
Benefit of abatement of 76% under N/N. 01/2006-S.T., 21/97-S.T., 39/97-S.T., 40/97-S.T., 12/2001-S.T., 8/2003-S.T., 12/2003-S.T., 18/2003-S.T., 19/2003-S.T., 2/2004-S.T., 9/2004-S.T. and 10/2004-S.T. - appellant had availed the Cenvat credit in respect of GTA Service - HELD THAT:- The same issue for previous period in the appellant’s own case came before this Tribunal in M/S NJ DEVANI BUILDERS PVT. LTD VERSUS C.S.T. & S.T. -AHMEDABAD [2019 (6) TMI 213 - CESTAT AHMEDABAD] and this Tribunal has held that the appellant is entitled for the abatement Exemption Notification subject to reversal of Cenvat Credit. This very order was challenged before the Hon’ble High Court in MESSRS NJ DEVANI BUILDERS PVT. LTD VERSUS UNION OF INDIA [2020 (11) TMI 798 - GUJARAT HIGH COURT] wherein the Hon’ble Gujarat High Court set aside the ....... + More
- 2021 (7) TMI 1000 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR
Nature of transaction - Service or not - Manpower recruitment and supply service or not - appellant had utilised services of the seconded employees of other firm under contract of employment - employer - employee relationship - case of appellant is that only employees working in foreign group company were deputed to its group company in India, hence is not covered under service provided from outside India - reverse charge mechanism - HELD THAT:- There is no doubt that the service said to be provided by M/s. Imasen Electric Industrial Company Ltd., Japan to the appellant were not taxable in eyes of law, especially when the appellant treated the amount paid to the said persons as salary in terms of Income tax rules and deducted the income tax on the same, in this regard the appellant produced Form No. 16 issued under Income Tax Act, which s....... + More
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