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Service Tax - Case Laws

Showing 41 to 60 of 1464 Records

• 2008 (12) TMI 364 - CESTAT, BANGALORE
  

  Stay- Pre-dispensation- Held that- out of the total demand of Rs. 90,47,8 the applicant has deposited Rs. 13,06,028/-. Further, the demand of Rs. 57.47 lacs seems to be prima facie not tenable. Since the applicant has deposited an amount of Rs. 13,06,028/-, we consider this amount as enough deposit to hear and dispose of the case. Subject to such compliance of deposit of interest, the application for waiver of the pre-deposit of the balance tax amount/interest/penalty is allowed and recovery thereof stayed till the disposal of the appeal.

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• 2008 (12) TMI 347 - CESTAT, AHMEDABAD
  

  Penalty- the appellants submits that they had stopped payment of service tax on a bona fide belief that they were not required to pay service tax since they were engaged in providing coaching in a foreign language and he points out that they had regularly paying service tax up to 30-9-2004 and only thereafter they had stopped the payments. He also submits that they had submitted cancellation application for service tax. Held that- Accordingly treating the amount of service tax and interest paid as sufficient for the purposes of section 35F, the matter is remanded to Commissioner (Appeals) with a direction to decide the appeal on merit without insisting on any further amount as pre-deposit.

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• 2008 (12) TMI 338 - CESTAT, AHMEDABAD
  

  Penalty- Section 80 invoked- Whether the decision of Commissioner (Appeals) to reduced penalty u/s 76 is valid. In the light of the decision of CCE&C v. Vinay Bele & Associates 2008 -TMI - 3415 - HIGH COURT BOMBAY, held that penalty can be reduced in excise of the power under section 80 of the Finance Act.

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• 2008 (12) TMI 336 - CESTAT, AHMEDABAD
  

  Penalty- Commissioner (Appeals) had reduced penalty imposed under section 76 on assessee by original authorities. Revenue objected the same that section 76 is unambiguous and does not provide for any liberty to officers deciding case to reduce penalty. Held that- lower authority’s decision to extend the benefit of section 80 is correct.

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• 2008 (12) TMI 202 - CESTAT, NEW DELHI
  

  Meaning and Scope of input services - The words - "directly or indirectly in or in relation to the manufacture of finished products" - in the definition of 'input service' have to be given very wide meaning and would cover telephone service, courier service and insurance service, Since the inclusive part of the definition of 'input service' also covers - "services used in relation to………. activities relating to business, such as accounting, auditing, financing……." and since use of the words - 'such as' after 'services used in relation to activities relating to business' indicates that the list of services of this category is not exhaustive, the 'banking services' would also be covered by the definition of 'input service' - stay granted

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• 2008 (12) TMI 195 - CESTAT, KOLKATA
  

  Interest and Penalty – Reversal of Cenvat Credit - the appellants had initially paid the amount by way of utilizing the Cenvat credit, but subsequently, reversed the same and the payment has been made by cash – held that - that the appellants were eligible for discharging service tax liability on GTA services, by payment through Cenvat credit, which under Explanation to Rule 2(p) was deemed to be output service at the material time. Hence, imposition of penalty and charging of interest are not justifiable. Accordingly, the impugned order is set aside and the appeal is allowed

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• 2008 (12) TMI 194 - CESTAT, NEW DELHI
  

  Revision of order – section 84 - The issue relates as to whether the cost of photographic paper and chemicals would be included in the taxable value of photographic service – matter was pending before Comm.(A) against the order of Assistant Commissioner of Central Excise - . In the meantime, Commissioner of Central Excise revised the Original order and enhanced the penalty – held that - impugned order of Commissioner to revise the order of adjudicating authority by enhancing the amount of penalty under section 76 of Finance Act, 1994 is set aside

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• 2008 (12) TMI 179 - CESTAT, AHMEDABAD
  

  Exemption of 75% in case of GTA service - Exemption under notification no. 32/2007 - No procedure or manner has been prescribed in the notification to see whether the said conditions are being complied with or not, however the board has clarified vide its Circular No. B1/6/2005-TRU, dt. 27-7-2005 (Para 31) that a declaration by the GTA on the body of the consignment note may be suffice in this regard - that the unit had the copies of separate declaration on the letter head of GTAs and the same were produced to the Audit party - Held that - the requirement of declaration in the invoice is only procedural and there is substantial compliance with the requirement of the Notification. – Benefit of exemption is available.

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• 2008 (12) TMI 176 - CESTAT, BANGALORE
  

  Delay in filing appeal before commissioner (appeals) – delay of 21 days – held that - Commissioner (Appeals) has got the powers to condone the delay up to 30 days beyond the period of first three months. In these circumstances, the delay of 21 days appears to be marginal and in the interest of justice, the Commissioner (Appeals) could have condoned the delay. Therefore, we order complete waiver of pre-deposit of the amounts demanded in the Order-in-Original – matter remanded to commissioner (appeals) to decide the case on merit.

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• 2008 (12) TMI 175 - CESTAT, NEW DELHI
  

  Painting Service - appellant is engaged mainly in the activity of painting - He further submits that the activity of painting is more specific under the category of "Construction of commercial/residential complexes" service effective from 16.6.05. He submits that it cannot be treated as repair under the "Maintenance and Repair Service", which is not applicable herein, and therefore, the demand of tax and penalty are not sustainable - matter remanded

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• 2008 (12) TMI 174 - CESTAT, NEW DELHI
  

  Reversal of Cenvat Credit on removal of Inputs as Such - The goods and services are two different things. When any duty paid inputs are received by a manufacturer, he is entitled to take Cenvat credit not only of Central Excise Duty paid on those inputs but also of the service tax paid on Goods Transport Agency Service used for transportation of the inputs up to the factory. The input goods and inputs services are two different inputs. I am, prima facie, of the view that when such cenvated inputs are removed as such as per the requirement of Rule 3(5) of Cenvat Credit Rules only, it is only the Central Excise duty credit which is to be reversed – prima facie case is in favor of assessee – pre deposit waived.

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• 2008 (12) TMI 173 - CESTAT, CHENNAI
  

  Penalty - penalties imposed on the appellants under various Sections of the Finance Act, 1994 - in the absence of evidence that the appellants had not registered and failed to pay service tax on account of fraud, collusion, willful mis-statement or suppression of fact, the demand invoking larger period itself was not sustainable – pre deposit waived.

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• 2008 (12) TMI 170 - CESTAT, MUMBAI
  

  Demand and Recovery of service tax credit irregularly taken – demand can be raised under 73 of the Finance Act, 1994 and section 11A of Central Excise Act, 1944 – regarding certain input services like Mobile Phone, Rent-a-cab service, appellant failed to show the breakup of use for personal purpose and business purpose – stay not granted.

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• 2008 (12) TMI 169 - CESTAT, NEW DELHI
  

  Business Auxiliary Service - short term improvement of the roads, routine maintenance and also include maintenance of toll booths, collection and remittance of toll amount to the National Highway Authority of India - the sum of Rs.10,00,000/- already deposited - pre-deposit of balance amount of duty, interest and penalty waived

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• 2008 (12) TMI 161 - CESTAT, MUMBAI
  

  Service Tax Paid before issuance of SCN – Reduction in Penalty - Commercial or Industrial Construction service - Even if a minimum penalty is prescribed, the authority competent to impose the penalty will be justified in refusing to impose penalty, when there is technical or venial breach of the provisions of the Act or where the breach flows from a bona tide belief that the offender is not liable to act in the manner prescribed by the statute – Tribunal uphold the order of the Commissioner (Appeals) reducing the penalty to Rs.10,000 and reject the appeal of the revenue.

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• 2008 (12) TMI 157 - CESTAT, BANGALORE
  

  Maintenance and Repair Services – the definition under went a change on 16-6-2005 wherein the services rendered by the applicant would have got covered. Since the issue involved in this is prior to that period, we find that the Final Order 172 /2007 squarely covers the issue in favour of the applicant. Accordingly, application for waiver of the pre-deposit of the amounts involved is allowed and the recovery thereof stayed till the disposal of the appeal

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• 2008 (12) TMI 153 - CESTAT, NEW DELHI
  

  Commercial Coaching or Training Service - whether the advance amount collected by the assessee from the students before 1-7-2003 for the services rendered thereafter would be leviable service tax. The Adjudicating Authority confirmed the demand of tax of Rs. 8,80,053 and imposed penalty along with interest. The Commissioner (Appeals) modified the Adjudication Order insofar as the amount collected and course commenced prior to 1-7-2003 and services partly rendered after 1-7-2003 tax was set aside and the amount collected prior to 1-7-2003 and course commenced after 1-7-2003 involving tax of Rs. 71,297 was upheld. Revenue filed this appeal against the order of the Commissioner (Appeals) to the extent of setting aside of demand of tax. The assessee filed appeal against the impugned order insofar as the demand of tax of Rs. 71,297 and penalty – Demand of Service Tax on amount collected in advance upheld whereas demand of penalty set-aside.

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• 2008 (12) TMI 152 - CESTAT, NEW DELHI
  

  Waiver of penalty under section 80 - The Service Tax on GTA was reduced (sic) from 1-1-2005 and as per the provisions of the notification issued in this regard in case of GTA service received by a manufacturer the tax liability was on the manufacturer not on the Goods Transport Agency. It is also seen that the appellant paid the Service Tax on their own and it is not that the department first pointed out the non-payment and then they paid the Service Tax - the delay in payment of Service Tax was on account of their ignorance of the law, is acceptable. Penalty waived invoking the provisions of section 80.

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• 2008 (12) TMI 151 - CESTAT, NEW DELHI
  

  Import of Service - The issue involved in these appeals is as to whether service tax is payable on the amount paid by the assessee as royalty to M/s. Entity Metering Systems Ltd., England, a foreign based company, who had no office at India. The period relates to March, 2002 to February, 2004. Adjudicating Authority confirmed the demand of tax and imposed penalty. Commissioner (Appeals) reduced the penalties - In view of the Larger Bench decision of the Tribunal in the case of Hindustan Zinc Ltd, we find that demand of tax and penalties are not sustainable. Accordingly, the impugned orders are set aside. Appeals filed by the assessee are allowed with consequential relief. Appeals filed by the revenue are rejected.

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• 2008 (12) TMI 150 - CESTAT, NEW DELHI
  

  Recovery of Service Tax – Section 73 - Once the penalty proposed to be imposed under the provision of section 78 was set aside and the ingredients of the section had not been made out, the question of confirming the demand for the extended period of limitation does not arise. The revenue has not challenged the finding of the Deputy Commissioner with regard to fraud, collusion, etc., which was not committed by the assessee with intent to evade payment of service tax. In these circumstances, there is no erroneous finding in the order of the lower authority holding that the extended period of limitation is not attracted against the assessee

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