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Service Tax - Case Laws
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- 2020 (7) TMI 233
Extended period of limitation - Validity of Show cause notice where service tax has been paid before issuance of SCN - Section 73(3) - Demand of service tax - reverse charge mechanism (RCM) - notification dated 03 March, 2009 - It has been contended on behalf of the Appellant that since the ECB facility for setting up the power project was to be consumed within the SEZ, it was entitled to exemption from service tax on the taxable services provided to the Appellant under the notification dated 31 March, 2004 - Circular dated 18 May, 2011 - extended period of limitation - validity of issuance of SCN - HELD THAT:- Though sub-section (1) of section 73 of the Act provides that where service tax has not been paid, the Central Excise Officer may serve notice on the person chargeable with the service tax requiring him to show cause why he should ....... + More
- 2020 (7) TMI 232
Commercial Training or Coaching Services - appellant is a PSU mainly engaged in the activity of ship building and repair works - period from April 2007 to June 2012 - Department entertained a view that the appellant is liable to pay service tax on the fee income earned from the students under the category of Commercial Training or Coaching Services - pre-negative and post negative list regime - HELD THAT:- The lower appellate authority has upheld the demand on the premise that the course offered by the appellant cannot be said to be statutory in nature and hence, cannot be said to have been recognised by law, which in our view is factually incorrect. The lower authority seemed to have lost sight of the factual position that the subject courses have been approved by the Director General of Shipping, Ministry of Surface Transport, Govt. of ....... + More
- 2020 (7) TMI 231
Works contract service - Commercial Construction or Industrial Service - period from September 2004 to September 2007 - HELD THAT:- The issue is squarely covered by the Hon‟ble Supreme Court“s decision in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] relied by the appellant wherein it has categorically been held that no service tax can be demanded on construction services prior to introduction of “Works Contract Service” in June 2007 wherein there is a supply of goods and service. The services provided by the appellant is a composite service involving supply of goods and not construction service simpliciter and hence, the same is legally classifiable under the category of “Works Contact Service”. Therefore, the as....... + More
- 2020 (7) TMI 184
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Petitioner have declared Service Tax liability but the same could not be deposited while filing the return, which was deposited belatedly, but interest on delayed payment remained unpaid - HELD THAT:- On similar issues a Coordinate Bench has already disposed of a similar writ petition in ASSAM CRICKET ASSOCIATION VERSUS THE UNION OF INDIA AND 4 ORS., THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE PRINCIPAL COMMISSIONER, THE DESIGNATED COMMITTEE, ADDL. DIRECTOR GENERAL [2020 (6) TMI 38 - GAUHATI HIGH COURT] - it is submitted that by this order this Hon’ble Court has remanded the matter back to the authorities concerned. The matter is remanded back to the authorities to reconsider the application/declaration furnished by the petitioner being and pass appropriate orders thereon in terms of the scheme and the rules framed thereunder - Petition allowed by way of remand.
- 2020 (7) TMI 183
Business Auxiliary Services - distributor’s margin received by the Appellant from BSNL for Re-sale of cellular products - HELD THAT:- While dealing with the similar facts and circumstances in the case of COMMISSIONER CENTRAL EXCISE, LUCKNOW VERSUS M/S CHOTEY LAL RADHEY SHYAM [2017 (9) TMI 509 - ALLAHABAD HIGH COURT], it is held that there is no agency service or sales promotion service provided in such transactions, but it is a case of sale/purchase of item from BSNL on principle to principle basis which is pure trading activity and on the cellular products, the BSNL has already discharged Service Tax, hence, demanding service tax again from the trader would amount to double taxation. Appeal allowed - decided in favor of appellant.
- 2020 (7) TMI 180
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejection of first declaration made by the petitioner on the ground of Incorrect Declaration - rejection of second declaration/application filed by the petitioner on the ground that since earlier application on the same issue has been disposed of, this cannot be accepted - HELD THAT:- On similar issues a Co-ordinate Bench of this Court has already disposed of writ petition being WP (C) No. 2149/2020 passed in Assam Cricket Association Vs. The Union of India & 4 Ors. Mr. Keyal [2020 (6) TMI 38 - GAUHATI HIGH COURT ] submits that by that order this Hon’ble Court has remanded the matter back to the authorities concerned for consideration afresh. Appeal allowed by way of remand.
- 2020 (7) TMI 166
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - penalty figure not declared - Evasion of service tax - suppression of material facts with intent to evade payment of Service Tax - HELD THAT:- The matter is remanded back to the authorities to reconsider the application/declaration furnished by the petitioner being ARN LD14012000001159 filed on 14.01.2020 and pass appropriate orders thereon in terms of the scheme and the rules framed there under. If the authorities require a fresh declaration then they shall permit the petitioner to file such declaration afresh. Petition allowed by way of remand.
- 2020 (7) TMI 143
Classification of services - Works Contract Service or not - Construction / Building of Multi-Level Car Parking (MLCP) built by the appellant at New Delhi Airport (Terminal-III) - whether the same forms part of the Airport and hence exempt or is separate from the airport and taxable as works contract service? - HELD THAT:- Multi- Level Car Parking constructed by the appellant at IGI Airport, New Delhi, is part of the Airport, as is evident from the definition of Airport in clause (b) of Section 2 of the Airport Authority of India Act, 1994, read with clause (2) of Section 2 of Aircraft Act, 1934. We further find that “Aerodrome” has been defined in clause (2) of Section 2 of Aircraft Act, means any definite limited ground or water area intended to be used, either wholly or in part for the landing and departure of aircraft and ....... + More
- 2020 (7) TMI 118
Principles of Natural Justice - rejection of declaration filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 - petitioner had not placed the entire correspondence exchanged between the parties - HELD THAT:- This Court had directed the petitioner to place on record the entire correspondence exchanged between the parties. Petitioner has filed a supplementary affidavit dated 01st July, 2020 in which it is stated that the present case is of delayed payment of service tax for which the petitioner had filed the application under the Scheme 2019. It has also been stated in the affidavit that the respondents’ reference to communication dated 26th September, 2019 is incorrect as no such communication was sent to the petitioner.
- 2020 (7) TMI 89
Waiver of Interest - Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 - scheme rejected without affording any opportunity of hearing by stating “the date of communication declared is 05.09.2019 which is beyond the cut-off date (i.e. 30.06.2019) - HELD THAT:- This Court finds that the impugned communication dated 05th March, 2020 has been issued by the respondents without giving an opportunity of hearing to the petitioner and without considering the case put forward by the petitioner. The present writ petition and pending application are disposed of by setting aside the order/communication dated 05th March, 2020 and by directing the respondent No.2 to give a hearing to the petitioner on 09th July, 2020 at 11.30 a.m.
- 2020 (7) TMI 88
Works Contract Service - Nature of activity - service or manufacture - levy of VAT or service tax - Construction Service - period from 10.9.2004 to 31.12.2005 - HELD THAT:- The appellant was paying VAT on the amount during the impugned period of the activity undertaken by the appellant. Therefore, in terms of decision of Hon’ble Supreme Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT], wherein Hon’ble Supreme Court has held that any activity pertains to construction of service where material has also been supplied alongwith the service, the merit classification of the service is under works contract service and no service tax is payable prior 1.6.2007. Admittedly, in the case in hand, the appellant is engaged in the activity wherei....... + More
- 2020 (7) TMI 54
CENVAT Credit - duty paying invoices - photocopies of invoices, audited Trial Balance, Advice of Transfer/Transfer Advice Note - valid documents as specified in Rule 9 of Cenvat Credit Rules, 2004 or not - HELD THAT:- The existence of original invoice and its genuineness is not disputed by Revenue. In fact such documents were produced before the lower authorities. Therefore, the duty involved has been paid and there is no dispute that the equipment in question has been used at the sites where credits were taken. In such circumstances, considering the commercial practice which was necessary for efficient procurement of the equipments in question, this procedural lapse cannot be considered a reason to deny Cenvat credit involved. Appeal dismissed - decided against Revenue.
- 2020 (7) TMI 28
Industrial Construction Service - Works Contract Services - benefit of abatement - N/N. 15/2004-ST dt. 10/09/2004, No.18/2005-ST dt. 07/06/2005 and No.1/2006-ST dt. 01/03/2006 - Commercial or Industrial Construction Service - Works Contract Services - benefit of abatement was sought to be denied on the ground that the appellant had not included the value of material supplied free of cost by the service recipient - HELD THAT:- This issue is no longer res integra in the light of the Larger Bench decision of the Tribunal in the case of COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [2018 (2) TMI 1325 - SUPREME COURT] wherein it has been held that while claiming abatement of 67% under these services, the value of material supplied by the customers need not be included. This decision of the Larger Bench has been up....... + More
- 2020 (7) TMI 4
Legality of issuance of recovery notices - petitioner had applied under the SVLDRS Scheme - HELD THAT:- In the present petition, the petitioner has claimed that in fact its application could not have been rejected because the respondents wrote a letter dated 24.09.2019 (Annexure P-10) to one of the supplier of the petitioner calling upon it to stop payment to the petitioner and the amount due may be paid directly to the credit of the Central Goods and Service Tax Department - the said letter does not show final quantification determination and is at best a preliminary figure. No fault can be found with the action of the respondents in refusing to accept the application of the petitioner to be covered under the aforementioned scheme - Petition dismissed.
- 2020 (7) TMI 3
Classification of services - works contract services or not - appellants are concessionaire, who have been granted on ‘Build, Operate and Transfer(BOT)’ basis, construction, maintenance on cost recovery basis - whether the construction of associated facilities like toll plaza, cattle and pedestrian crossing facilities, parking bays for buses/trucks and rest room for staff, etc. and common people, are part of the road (exempt) or are liable to service tax under the head ‘works contract service’? HELD THAT:- The construction like toll plaza, cattle/pedestrian crossing facilities, parking bay for buses/trucks, rest room for staff and common public at large, etc. are also part of the road, as these are meant for exclusive use by the highway staff and the people using these roads. Further we take notice of several judgm....... + More
- 2020 (7) TMI 2
Reversal of Cenvat Credit - Input Services - Providing taxable and exempted services - Double credit - Receipt of credit for the benefit of subsidiaries - activity of construction services of roads, power plant, airport, etc. being commercial or industrial buildings or civil works - BAS - consulting engineering services - management or business consulting services - commercial training or coaching Centre services - Activity of construction of toll plaza, administrative building etc. - Rule 6(3) of Cenvat Credit Rules - allegation of double credit taken by the appellant - CENVAT Credit - absence of valid documents - Board’s Circular No. 80/10/2004-ST dated 17.9.2004 - Extended period of limitation - penalty. HELD THAT:- All the services have been used by the appellant in providing output service and thus eligible under the definition....... + More
- 2020 (6) TMI 686
Levy of Service Tax - Club or Association Service - business of time share -principles of mutuality - HELD THAT:- This Court is of the view that there is no requirement for the respondents to levy service tax on the petitioner, with respect to the services provided to its members - Petition allowed.
- 2020 (6) TMI 641
Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 - Waiver of interest and penalty for the period October 2013 to September 2016 - Rejection of waiver without affording any opportunity of hearing - HELD THAT:- Issue notice. Mr. Harpreet Singh, learned counsel accepts notice on behalf of the respondents. He states that he has no objection if the present writ petition is directed to be treated as representation to the respondent No.2 - Consequently, the present writ petition is directed to be treated as a representation by the respondent No.2, who is directed, to dispose of the same on or before 30th June, 2020 after giving an opportunity of hearing to an authorised representative of the petitioner on 29th June, 2020 at 11.30 A.M. Petition disposed off.
- 2020 (6) TMI 619
Transfer of right to use goods - Hiring of Charter Vessel for dredging activity - Reverse Charge Mechanism - consideration paid to foreign company for hiring the vessel - declared service or not - period November 2015 to January 2016 - HELD THAT:- As per sub-clause (f) transfer of goods by way of hiring, leasing or licensing or in any similar manner would be a taxable service. However, if the transfer involves right to use the goods, it would be outside the purview of taxability - In the present case, the question is whether the transfer of goods is by way of hiring of the vessel simplicitor or whether it involves transfer of right to use the vessel. For a transaction to be transfer of right to use the goods, there should be transfer of possession as well as transfer of effective control. In the present case, the department has mainly rel....... + More
- 2020 (6) TMI 618
Demand of Service Tax - Photography services - Scientific and technical consultancy services - scope of SCN - Time Limitation - penalties - HELD THAT:- Although the appellant obtained registration under three categories of services the demand in this SCN is only under the heads of ‘Photography services’ and ‘Scientific and technical consultancy services’. Photography Services - the assessee’s contention is that the nature of the services does not fall in the definition of ‘Photography services’ at all - HELD THAT:- The scope of this service has been enlarged to cover the service rendered by any person instead of services rendered only by a commercial concern only. The nature of the services rendered by the appellant are photo processing of aerial films, general photography, photography by low leve....... + More