2018 (9) TMI 1385
Jurisdiction - power of Commissioner (Appeals) to make further enquiry in the matter of assessment of tax liability - Extended period of limitation - short payment of Service Tax - Commissioner (Appeals) had not taken those into consideration that the appellant had indeed filed reply to the show cause notice which was not taken on record by the lower authority and ultimately he confirmed the order of the lower authority even after acknowledging t....... + More
2018 (9) TMI 1384
Penalty u/s 76 of FA - appellant did not discharge its tax liability within stipulated time frame and the same was deposited into the Government exchequer subsequently, but before the issuance of show-cause notice - invocation of section 80 - Held that - The service tax for the disputed period was paid by the appellant before issue of show-cause notice and the interest amount was paid subsequently, before the adjudication of the matter. - The iss....... + More
2018 (9) TMI 1383
Refund of Service tax paid - residential complex service - refund was denied placing reliance on some statements given to the divisional authorities - principles of natural justice - Held that - It transpires from the available records that copy of the statement has never been supplied to the appellant before adjudication of the matter. Thus, the original order has been passed by the Asst. Commissioner (Refund) in gross violation of principles of....... + More
2018 (9) TMI 1382
Refund of unutilized CENVAT Credit - export of services - Input services - catering service - denial of refund on the ground of nexus of the service with the output service - Held that - The fact is not on dispute that the appellant had availed the services of the caterer for providing the catering facility to its employees, working within its business premises. Since providing catering facilities to the employees within the business premises is ....... + More
2018 (9) TMI 1381
CENVAT Credit - Rule 6(3) of CCR - plea of appellant is that they have not availed credit of input services for use in exempt final products - Held that - If the appellant has not availed Cenvat credit in respect of Common Cenvatable Input Services the provisions of Rule 6(3) would not get invoked. As such for verification of the above plea of the assessee, the impugned order is set aside and matter remanded to Original Adjudicating Authority for....... + More
2018 (9) TMI 1380
Extended period of limitation - Repair and maintenance services - Inclusion of value of the goods used in the said services - demand raised by invoking extended period - Held that - The appellant were duly registered with the department and were filing the ST-3 returns by showing payment of Service Tax on the value of the services as indicated in the contracts entered by them with the said Public Sector Undertaking. In such a scenario the appella....... + More
2018 (9) TMI 1379
Business Auxiliary Services - appellant have remitted foreign exchange for engaging themselves in exhibition in foreign country - reverse charge mechanism - Held that - There is no evidence on record that services have been partly performed in India........ + More
2018 (9) TMI 1378
Refund of Credit of Service tax paid - export of I.T. Services - refund rejected on the ground that credit on catering services is not admissible to the assessee and also on the ground that further description of some of the services is not mentioned on the body of the invoices. - Catering services - Held that - The catering services which have been held to be cenvatable by the larger bench s decision in the case of Commissioner of Central Excise....... + More
2018 (9) TMI 1377
Works Contract Service - construction of water storage tank was for distribution of water to the public - non-payment of service tax - extended period of limitation - Held that - Reliance placed in Tribunal s decision in the case of Larsen & Toubro Ltd. V/s CST, Ahmedabad 2011 (1) TMI 188 - CESTAT, AHMEDABAD , where it was held that laying down that work of pipeline laying for water supply under contract with Gujarat Water Supply and Sewerage....... + More
2018 (9) TMI 1376
Commercial Coaching Or Training Services - training to the employees of member Banks and also to the employees of other Banks - extended period of limitation - Held that - Identical issue decided in the case of M/S NATIONAL INSTITUTE OF BANKING STUDIES & CORPORATE MANAGEMENT VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, NOIDA AND VICE-VERSA 2018 (7) TMI 1290 - CESTAT ALLAHABAD , where the demand falling behind the normal p....... + More
2018 (9) TMI 1375
Levy of Service Tax - advance received from the service recipient, called Mobilization Charges - Held that - Inasmuch as in the present case, the Commissioner (Appeals) has remanded the matter for verification of the factual aspects, disputed legal i....... + More
2018 (9) TMI 1374
Security Agency Services - it was alleged that there was suppression of value of the said services provided by them to their various clients, resulting in evasion of service tax - Held that - Once the personnels are supplied by the appellant to their clients, the utilization of their services as security persons or otherwise will not turn the service provided by the appellant into the security agency services. Not only that, the service recipient....... + More
2018 (9) TMI 1373
Reverse Charge Mechanism - appellants had made remittances in foreign currency on 11.12.2008, 26.08.2009 and 03.11.2009, to the total extent of ₹ 11,03,167/- - Revenue treated the said amount to be amount towards payment of services received fr....... + More
2018 (9) TMI 1372
Rate of duty - Works Contract Service - case of appellant is that the rate of duty for composition scheme taken into consideration for the year 2007-08 while arriving at the decision by learned Commissioner (Appeals) was 4.12% adv. whereas during the year 2007-08 the rate of service tax under composition scheme was @ 2.06% adv. of the consideration received by the service provider. - Held that - The matter is remanded back to the Original Authori....... + More
2018 (9) TMI 1371
Classification of Services - services of painting the outer wall on newly constructed buildings - whether classifiable under Maintenance and Repair Services or under Works Contract Services? - extended period of limitation. - Held that - With the introduction of Works Contract category of service w.e.f. 01.06.2007, the appellant had started discharging its service tax liability under the said category - Hon ble Supreme Court decision in the case ....... + More
2018 (9) TMI 1370
Principles of natural justice - there was neither a defence reply by the appellant on record nor the personal hearing was attended by him though lot of opportunities were afforded by the Adjudicating Authority - Held that - Inasmuch as admittedly the....... + More
2018 (9) TMI 1369
Manpower recruitment services - bills raised for fabrication charges in respect of shoe/garments - Revenue entertained a view that the appellant was not having any infrastructure for fabrication, the Bills were essentially for manpower supply - Held that - Inasmuch as the impugned order of Commissioner(Appeals) is based upon the precedent decisions of the Tribunal as also on the analysis of the contract entered between assessee and the service re....... + More
2018 (9) TMI 1368
Reduction of penalty u/s 78 - whether equal penalty imposed under section 78 of Finance Act, 1994 can be reduced to 25%, when such penalty was not deposited within 1(one) month from the date of passing of original order? - Held that - Hon ble Allahabad High Court in the case of K.A. Forward Shoes Factory v. Assistant Commissioner of Central Excise 2017 (8) TMI 106 - ALLAHABAD HIGH COURT has held that if 25% of the penalty amount is not deposited ....... + More
2018 (9) TMI 1367
Penalty u/s 77 and 78 of FA - service tax with interest paid before issuance of SCN - invocation of sub-section (3) of Section 73 of the Act for non-issuance of SCN with respect to penalties - Held that - The authorities below have not specifically made the issue regarding involvement of the appellant in the activities of fraud, suppression etc, with intention to defraud the Government revenue - the benefit of Section (3) of Section 73 of the Act....... + More
2018 (9) TMI 1366
Construction of Residential Complex Service - non-payment of service tax - Penalty - Held that - The learned Commissioner (Appeals) has recorded the fact regarding payment of service tax amount along with interest by the respondent. Thus, he should have considered the aspect only with regard to imposition of penalty. However, in the order portion, the learned Commissioner (Appeals) has set aside the whole adjudication order and has also granted c....... + More
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