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Service Tax - Case Laws
Showing 1 to 20 of 1337 Records
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2011 (12) TMI 706
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... ... ..... s of this order, as may be directed by this Court at the time of final disposal of the appeals; and (iv) the successful party in this appeal shall be entitled to interest on the amount stayed by this Court at such rate as may be directed at the time of final disposal of the appeal. It is clarified that this interim order shall apply only in case of filing of the requisite affidavit within a period of four weeks from today. We further direct that any default in deposit of any one of the instalments by the dates fixed above, would result in vacation of this stay order and it will be open to the department to recover the balance amount in accordance with law. We further clarify that there is no stay of imposition of service tax under sub-clause (zzzz) of clause (105) of Section 65 read with Section 66 of the Finance Act, 1994 (as amended), insofar as the future liability towards service tax with effect from 1st October, 2011 is concerned. Tag with Civil Appeal No. 8390 of 2011.
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2011 (12) TMI 666
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... ... ..... is available. For ready reference the relevant para at Sl. No. 5 is reproduced as under - 5. Is the credit of Business Auxiliary Service (B.A.S.) on account of sales commission now disallowed after the deletion of expression activities related to business? The definition of input services allows all credit on services used for clearance of final products upto the place of removal. Moreover activity of sale promotion is specifically allowed and on many occasions the remuneration for the same is linked to actual sale. Reading the provisions harmoniously it is clarified that credit is admissible on the services of sale of dutiable goods on commission basis. 3. In view of the above Board circular where it has been clarified that the credit is admissible in respect of service tax paid on the services of sale of dutiable goods on commission basis, the impugned order is set aside, after waiving the requirement of pre-deposit of duty, interest and penalty and appeal is allowed.
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2011 (12) TMI 493
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... ... ..... at at the threshold the Tribunal has come to a conclusion that the petitioner is liable to pay service tax. Therefore, the order dated 25th April, 2011 passed by the Tribunal cannot be sustained is thus set aside and quashed. Consequently the order dated 29th July, 2011 on the application for modification also cannot be upheld and, is also set aside and quashed. The writ petition is allowed. Since I find that the appellant, that is, the writ petitioner herein, is a Government company and it has been stated to be a sick company, considering such fact, the Tribunal is directed to hear the appeal preferably within four months from the date of presenting a copy of the certified copy of this order. 7. I make it clear that the observations made in this order are tentative which the Tribunal shall not rely on at the time of adjudication of the appeal. 8. Urgent photostat certified copy of this order, if applied for, be furnished to the appearing parties on priority basis.
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2011 (12) TMI 412
Application for stay - Waiver of pre-deposit - Supply of Tangible Goods Service - The appellant have supplied and installed storage tanks, vaporizing coils, and plant & machinery for generation of gases at the premises of their customers for which rentals are being charged. According to the department this activity of the appellant is "Infrastructure Support Service" as defined in Explanation to section 65 (104c) of the Finance Act, 1994, and, therefore, is covered by the definition of "Business Support Service" as defined under section 65(105)(zzzq) - Held that: the expression "support service of business or commerce" would cover only the services of supporting nature for the main business, manufacture, trading or services like services relating to marketing, customer relationship, distribution and logistics, accounting and transaction processing, office infrastructure, etc. and would not include service of renting of machinery and equipment for production or manufacture which being services relating to manufacturing activity are of altogether different nature The appellants' activity, however, prima facie became taxable w.e.f. 1.4.2008 under supply of "Tangible Goods Service" as defined under section 65 (105)(zzzzj). But, even if the appellants activity is treated as taxable as "Supply of Tangible Goods Service" under section 65(105)(zzzzj) the service tax demand of Rs. 18,65,646/- for the period from 1.4.2008 to 31.3.2009 would be sustainable - Decided in favor of the assessee by way of direction to deposit Rs. 12 lakhs
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2011 (12) TMI 406
Appellants registered for paying service tax under the head for "Event Management Services" - scrutiny of records - demanding tax short paid and proposing penalties - appellants contested that they are not required to pay service tax - eligible for the exemption under Notification 12/2003-ST dated 20-06-2003 Held that:- Cost of materials that get consumed in the construction of floats and stalls will get excluded under Notification 12/2003-ST - issue has been decided by the Tribunal in Aggarwal Colour Advance Photo System Vs. CCE (2011 - TMI - 205988 - CESTAT, NEW DELHI (LB) a case where the appellant procures raw materials and make objects necessary for rendering services and uses it for rendering such services - The value of other goods and material, if sold separately would be excluded under exemption Notification No. 12/2003 - directed to deposit Rs.30 lakhs towards duty demand within 12 months from the date of the order against assessee.
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2011 (12) TMI 405
Real estate agent's service - service tax demand alongwith imposition of penalty Held that:- To levy the service tax, it shall have to be proved that the person acted as a "real estate agent - while acting as the "real estate agent", the person concerned should have provided service of sale, purchase, leasing or renting of real estate - assessee had very clearly stated at the time of investigation itself that he collected administrative charges for effecting the changes in his records - a service even if provided for consideration only to make few change about sale or purchase of real estate in the records without being the causative factor for such sale or purchase is not taxable service in favour of assessee.
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2011 (12) TMI 404
Cenvat credit - outward freight - Board's circular No.97/8/2007-ST dated 23.08.07 - In the case of High Court of Karnataka in the case of CCE & Service Tax, Bangalore Vs. ABB Ltd. reported in (2011 -TMI - 203985 - KARNATAKA HIGH COURT) wherein it was held that the definition of 'input service' contains both the word 'means' and 'includes', but not 'means and includes' - The portion of the definition to which the word means applies has to be construed restrictively as it is exhaustive. However, the portion of the definition to which the word includes applies has to be construed liberally as it is extensive. The exhaustive portion of the definition of 'input service' deals with service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products - Decided in favor of the assessee
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2011 (12) TMI 403
Waiver of pre-deposit of service tax on the NSE/BSE transaction charges and Demat charges - Held that:- In lieu of decisions of the this Bench in the case of M/s. Navkar Share & Stock Brokers Pvt. Limited (2011 -TMI - 205847 - CESTAT, AHMEDABAD) wherein after granting unconditional stay the Tribunal remitted the matter back to the first appellate authority - allow the stay petitions filed by the assessee and stay recovery thereof, till disposal of appeals.
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2011 (12) TMI 400
Application for waiver of pre-deposit of duty, interest and penalty - demand in respect of free replacement of the expired pharmaceutical products Held that:- Goods are transferred from the factory on stock transfer basis to the depot on payment of duty and the free replacement is from the depot out of the duty paid goods in favour of assessee.
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2011 (12) TMI 399
Disallow CENVAT credit on service tax paid on insurance services relating to Group Medical Claim and Group Personal Accident Policies - Held that:- In respect of accident group insurance policy insurance coverage to the employees in area of health and granting cover for risks are statutory requirements under the Employees State Insurance Act, 1948 and the same should be treated as input services' - decided in case of CCE, Bangalore-III, Commissionerate Versus Stanzen Toyotetsu India (P.) Ltd. (2011 - TMI - 204471 - KARNATAKA HIGH COURT)
Group Insurance Health Policy is referred only to employees but in the present case, undisputedly the coverage is for both the employees and the family members - It is not clear whether the benefit of cover given to the family members involved any additional premium in which case the services relating to said coverage cannot be treated as 'input services' - matter is remanded for fresh consideration in the light of observations made above after granting reasonable opportunity of hearing to both sides.
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2011 (12) TMI 398
Whether discounts/incentives given to the appellant as an advertising agency receive from the print media would be liable for the service tax under the business auxiliary services Held that:- The discounts/incentives received by the assessee from the print media will not be liable for service tax under the category of advertising agency services - if the said discounts/incentives itself cannot be considered for the purpose of taxability under the head business auxiliary services as the amounts which are received are in respect of the services provided under the category of advertising agency services and the amount are discounts and incentives and not as charges for services decided in P. Gautam & Co. Vs CST [2011 (9) TMI 392 - CESTAT, AHMEDABAD] in favour of assessee.
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2011 (12) TMI 397
Waiver of the penalty under Section 80 as the initial non-payment of the tax by the appellants on account of confusion in the interpretation of the statutory provisions JCDR while reviewing the original order has reversed the decision and has imposed a penalty - Held that:- there is no satisfactory reason given to reverse the finding of the original authority in regard to extending the benefit under Section 80 to the appellants - no finding of any suppression, fraud etc. and the fact that the appellants have retained some amount out of the loan disbursed does not alter the character of the amount and this is the first instance where the tax was not paid on account of the confusion regarding the tax liability - Order-in- Revision is set aside and the original authority's order is restored - in favour of assessee.
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2011 (12) TMI 396
Availment of Cenvat Credit being the amount of Service Tax paid on Security Service received for the Cell Phone Towers - M/s. BSNL, a Public Sector Undertaking claimed before the revenue authorities that that they had reversed the wrongly taken credit and, they availed the Dispute Resolution Scheme of 2008 by paying unpaid interest amount Held that:- During the Audit conducted for subsequent period M/s.BSNL have not produced documentary evidence to support their claim of reversal - M/s. BSNL fails to submit the proof of initial payment of the tax and reversal or fresh payment and submits that the Appellants' Office in Trichy have clarified that since M/s. BSNL follows a Central Accounting System, it is not possible for them to reverse the wrongly taken credit - M/s.BSNL made a blatantly wrong claim under the Dispute Resolution Scheme sought by making payment of the interest amount alone amounts to fraud, duplicity and misstatement Confirm the demand of tax and imposition of equal penalty no warrant to impose additional penalty of ₹ 2,000
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2011 (12) TMI 395
Commercial Training or Coaching Services - vocational training institute - appellants' claimed benefit of Notification No.24/04-ST, dated. 10.09.04 - Held that:- The courses offered by appellant do not impart skills to engage themselves in self-employment directly after the training or coaching. These courses may provide opportunities of 'employment' only - the tuition fee received for these courses are not exempted from service tax under the notification - the demand stands confirmed as the appellants have entered into a franchisee agreement with a UK based commercial institute for imparting degrees and are liable to pay service tax on reverse charge basis - direct the appellants to deposit an amount of Rs.75 lakhs within a period 10 weeks from date of Order
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2011 (12) TMI 386
Whether the amended Notification No.41/2007-ST dt 6.10.2007 would apply as it stood on the date of filing the refund claim in respect of refund of service tax paid in the case of exports made - Held that:- The amended provision as applicable on the date of filing the refund claim would apply - impugned order passed by the lower appellate authority is upheld and the departmental appeal is dismissed.
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2011 (12) TMI 372
Inclusion of consumables used in course of servicing of cars and the parts used for replacement to the assessable value of the "Authorized Servicing Station" service for charging service tax - Disallowance of Cenvat credit on repair and maintenance services used in the course of servicing of cars assessee pleaded that parts and consumables used for servicing of the vehicles had actually been sold by the Appellant on which VAT has been paid their value cannot be included in the value of the servicing of cars pre-deposit of service tax demand, Cenvat credit demand, interest and penalty may be waived - Held that:- As in line with the decision of the Larger Bench in the case of Aggarwal Colour Advance Photo System v. CCE (2011 - TMI - 205988 - CESTAT, NEW DELHI LB ) the value of the goods used for providing a service is to be included in the value of the service - Appellant have not been able to give the break-up of total value of the goods used into the value of consumable and the value of spare parts - unable to show as to whether the services in respect of which the Cenvat credit had been taken, had been exclusively used in the service station - deposit an amount of Rs. 40 Lakh within a period of 8 weeks from the date of the order - decided against the assessee
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2011 (12) TMI 371
Cenvat credit - Renting of immovable property service - service tax paid on input services like construction service, works contract service and also inputs like cement, steel etc. utilized for construction of warehouses - learned counsel submits that the Commissioner (Appeals) has relied upon the Board's circular F. No.98/1/2008-3T, dated 04.01.08 to deny the credit - In this case the property itself is going to be rented out and therefore the appellant has a better case than the office of the provider of the service since without the building itself there cannot be any service - Decided in favor of the assessee by way of direction to decided the appeal on merit
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2011 (12) TMI 368
Refund - Erection and Commissioning - The adjudicating authority sanctioned the refund of Rs. 16,068/- and rejected the refund of Rs. 3,02,944/- on the ground that they have filed refund claim towards double payment on 29.05.09 which is after expiry of one year limitation time period prescribed under section - the submissions made by the learned counsel that they were entitled to suo motu credit and therefore there was nothing wrong in availment of the credit has to be sustained - Tribunal took the view that appellants cannot be penalized for action taken by them at the instance of Revenue Authorities which itself was not in accordance with law. In this case also appellants took suo motu credit on 17.03.09 - It has to be noted if the Range Superintendent were to advise the appellant to file a refund claim immediately after reversing the entry, the refund claims would not have been time barred at all - Appeal is allowed
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2011 (12) TMI 269
Whether Supply of manpower - laoding, un-loading - handling goods and not "cargo" can be classified under 'Cargo Handling Services' - Held That:- Consensus could not be obtained between two member bench, referred to larger bench.
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2011 (12) TMI 262
Clearing & Forwarding Versus Custom House Agent - liaisoning between the exporter and importer - licensed CHA by collecting documents and forwarding the same to CHA - coordinating clearance of the goods from Port into the vessel - Transport services not undertaken - purchased space of ocean going vessels and in turn sold the space to the exporter for a profit - Held That:- In view of Larsen & Toubro (2006 (6) TMI 3 - CESTAT NEW DELHI) and Kulcip Medicines (2009 (2) TMI 89 - PUNJAB AND HARYANA HIGH COURT), service to be treated as Custom House Agent.
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