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Service Tax - Case Laws
Showing 41 to 60 of 233 Records
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2014 (2) TMI 1002 - CESTAT KOLKATA
Waive of pre-deposit - Security Agency Services / Man Power Recruitment Supply - Classification - Applicant have supplied para-medical staff to M/s. ESIC - Held that:- Applicant have been receiving the payments for supply of the para-medical staff on monthly basis, not on the basis of average work rendered or the performance of the staff supplied. - Applicant had rendered the ‘Services of Man-Power Supply’ to its clients. - prima facie case is against the assessee.
Regarding ‘Conservancy and Watch & Ward Service - Held that:- prima facie, the services rendered by the Applicant, are in the nature of Security Agency Services.
Applicant could not able to make out a prima facie case for total waiver of the predeposit of dues adjudged and the Applicant had not pleaded any financial hardship. - stay granted partly.
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2014 (2) TMI 1001 - DELHI HIGH COURT
Levy of service tax on parking charges - Management of cars/scooter parking facilities at Indira Gandhi International Airport, New Delhi - Imposition of penalty u/s 76, 77 and 78 - - Held that:- Explanation makes it clear beyond any doubt, that Parliament had intended that renting or immovable property was to be taxed, for the first time, from 1st June, 2007. Its intention that parking was to fall within the expression “renting of immovable property”- again with effect from 01.06.2007, is also clear from Section 65 (90a). Yet, the definition of taxable service, while introducing Section 65 (105) (zzzz) specifically excluded parking services. Now, parking services – regardless of wherever it is carried on - stand excluded in entirety. Therefore, it is not open now for the revenue to argue that it falls within the expression “airport service” under Section 65 (105) (zzm). Parliament would have manifested its intention to bring to tax a part of the activity, carried out in airport premises, if it wished, in more express and clearer terms - Following decision of M/s. Flemingo Duty Shops Pvt. Ltd v Union of India and Ors. [2013 (1) TMI 523 - DELHI HIGH COURT].
So far as the revenue’s argument that the issue cannot be gone into, because the assessee did not dispute the basic liability is concerned, this Court is of the opinion that a concession, if made on an erroneous understanding of the law; at any rate without the sanction of law to collect the amounts demanded, the revenue cannot rely upon the technicality of a concession of law. - Decided in favour of assessee.
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2014 (2) TMI 1000 - CESTAT BANGALORE
Cenvat Credit - Nexus between input and output service - Held that:- For rendering services, the appellant has to hire premises, recruit employees, use information technology software, engage management consultant, manage, maintain or repair both movable and immovable properties, use telecommunication services for communication purposes and so on. - The definition of input service under Rule 2(l) of the CENVAT Credit Rules, 2004 is worded in a broad manner so as to bring within its ambit services availed by a provider of taxable service, whether directly or indirectly, and also enumerates some of the services which fall within the purview of the input service.
Appellant has, clearly and in detail, explained the nexus between the input service on which credit was taken and the output service provided. Instead of examining the claim of the appellant and rebuting the same, if required, the adjudicating authority has dealt with the issue in a cavalier and irresponsible way. - matter remanded back for reexamination of the facts - Decided in favor of assessee.
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2014 (2) TMI 999 - CESTAT KOLKATA
Condonation of delay - Delay due to Finance manager leaving - Held that:- delay was caused because of the absence of Sri Sunil Prasad from his duty without informing the applicant. They came to know about impugned order after being communicated by the Range Superintendent. Thereafter, they made all out efforts to locate Mr. Sunil Prasad and consequently, filed the appeal after his resuming duty. I find from the records and correspondence between the applicant and Mr. Sunil Prasad that the delay was caused due to the absence of Mr. Sunil Prasad from duty and his failure to communicate in time about the passing of the said order. The reasons explained seems to be bonafide - Delay condoned.
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2014 (2) TMI 998 - CESTAT NEW DELHI
Stay application - Demand of service tax - Interest u/s 75 - Penalty u/s 76 - Whether the appellant would be liable to pay interest under Section 75 on the service tax and also penalty under Section 76 of the Finance Act, 1994 for failure to pay the service tax by the due date - Held that:- appellant had not paid the service tax by the due date. In view of this, I am of the view that this is not the case for waiver. The appellant are directed to pay the disputed amount of interest for the period of delay and also pay the entire penalty imposed on them under Section 76 - Stay denied.
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2014 (2) TMI 997 - CESTAT CHENNAI
Demand of service tax - Held that:- applicant already paid a sum of Rs.74,65,676/-. We find that the deposit of the said amount is sufficient for the purpose of hearing of appeal - Hence, predeposit of the balance amount of tax and penalty are waived and stayed till disposal of the appeal - Stay granted.
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2014 (2) TMI 958 - CESTAT NEW DELHI
Maintainability of Revenue appeal - Review of order by the Committee of Chief Commissioners - Valuation - GTA service - inclusion of delivery charges collected from the customers - Held that:- the proposition in the judgement in Bhushan Ltd [2008 (10) TMI 397 - CESTAT, NEW DELHI] does not reflect the correct position in law.
There may be instances where one Commissioner alone records a decision to review. Illustrations may be multiplied. The essential fact however is that the decision of Committee of Commissioners or Chief Commissioners as the case may, be is a sine qua non for a legitimate appeal to be preferred and if such opinion is absent either because of a fundamental infirmity in the composition of the Committee or on account of absence of a manifestation of opinion, there would be no valid decision in the eye of law and consequently no valid appeal could be said to have been preferred. - Following the decision of Delhi High Court judgement in Kundalia Industries [2012 (8) TMI 789 - DELHI HIGH COURT], appeal dismissed - decided against the revenue.
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2014 (2) TMI 957 - CESTAT KOLKATA
Services of widening of road, repairing and maintenance of roads etc - retrospective amendment inserted by virtue of Section 97 and 98 of the Finance Act, 2012 relating to repair and maintenance of road service. - Held that:- the demand to that extent is not sustainable in law.
Computation error - Held that:- appellant could not place sufficient reasons as to why the records could not be produced before the Ld. Adjudicating authority either by filing their reply or attending the hearing before Commissioner - matter remanded back subject to pre-deposit of small amount towards demand of service tax.
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2014 (2) TMI 956 - CESTAT MUMBAI
Payment of service tax using CENVAT credit account under reverse charge mechanism for the services availed by them overseas. - first issue is whether the respondent has paid any remuneration towards the service received or not? - Held that:- no amount is paid, therefore, payment of service tax does not arise. - Decided against the revenue.
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2014 (2) TMI 955 - CESTAT KOLKATA
Waiver of pre-deposit - Classification of servcie - Management and Repair Services or Works Contract Service - Cleaning Services - Construction Services of premises namely, hospitals and educational institutes - Held that:- pplicant have failed to substantiate their claim that they were rendering services under ‘Works Contract Service’ for the relevant period.
Repairing & Maintenance of roads, Renovation Works for the railways and Civil Construction Services to non-commercial premises would fall within the exclusion Clause of taxable services viz. Commercial & Industrial Construction Service - Applicant could not able to make out a prima facie case for total waiver of predeposit of the dues adjudged. - stay granted partly.
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2014 (2) TMI 954 - CESTAT AHMEDABAD
Waiver of pre-deposit of Service Tax - Penalties under Sections 76 & 77 - Man Power Supply Service - Held that:- appellant has been awarded contract by the dairy for a specific job which is evident from the contract which is attached to the appeal memorandum - appellant has made out a prima facie case on merits and hence we allow the application for waiver of pre-deposit of amounts involved and stay the recovery thereof till the disposal of appeal - Following decision of Ritesh Enterprises [2009 (10) TMI 182 - CESTAT, BANGALORE], Divya Enterprise [2009 (12) TMI 155 - CESTAT, BANGALORE] and K. Damodar Reddy [2009 (9) TMI 386 - CESTAT, BANGALORE] - Stay granted.
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2014 (2) TMI 953 - CESTAT AHMEDABAD
Demand of service tax - Man Power recruitment and supply agency - Held that:- Despite giving the time to assessee to produce invoices on which the payment was received from M/s Radhe Renewal Energy Development Pvt. Ltd, the assessee chose not produce the invoices before us and did not produce the same before the lower authorities also - appellant should be put to some condition to hear and dispose the appeal - Conditional stay granted.
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2014 (2) TMI 952 - CESTAT CHENNAI
Residential Complex Section 65(91a) – whether Construction of Complex Service is chargeable to service tax – Held that:- Following decision of S KADIRVEL Versus COMMISSIONER OF CENTRAL EXCISE, SERVICE TAX, TIRUCHIRAPALLI [2013 (8) TMI 262 - CESTAT CHENNAI] - Conditional stay granted.
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2014 (2) TMI 911 - CESTAT BANGALORE
Waiver of pre deposit - Demand of service tax - Maintenance or repair service - Held that:- maintenance/repairs of the air-conditioner was undertaken by Kirloskar during the material period and the said company was paying service tax also. This would indicate that the activity in respect of which the impugned demand was raised on the appellant is something other than maintenance or repair of air-conditioner. It is on record that the demand is on the amounts collected by the appellant from the occupants of the premises for the activity of operating/running the air-conditioner on a regular basis under specific agreements. We have perused a specimen agreement available on record and have found nothing therein which indicate that the appellant is collecting money from the occupants of the premises for repairs/maintenance of air conditioner. On these facts, without the need to refer to Rule 5, we hold that the appellant has a prima facie case on merits against the impugned demand - Stay granted.
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2014 (2) TMI 910 - CESTAT CHENNAI
Waiver of pre deposit - Demand of service tax - Interest u/s 75 - Penalty u/s 77 & 78 - Business Auxiliary Service - Commission paid to overseas agents for procurement of export orders for textile products - Availment of the benefit of Notification No.14/2004-ST, dated 10.09.2004 - Held that:- applicant had already deposited a sum of Rs.31,06,942/-, we find it sufficient for admission of the appeal and waive of pre-deposit of the balance amount of tax, interest and penalties and stay recovery thereof during the pendency of the appeal - Stay granted.
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2014 (2) TMI 909 - CESTAT MUMBAI
Confirmation of service tax demand - Commissioner (appeals) has not given any reasoning for the conclusion he has drawn - Held that:- lower appellate authority has not applied his mind at all. While passing an order in appeal, he has to discuss in detail the various contentions raised by the appellant, the legal position and thereafter, come to a conclusion. Merely because the adjudicating authority has given an elaborate finding, it does not mean that the appellate authority need not discuss the matter and give a finding. Such an approach makes a mockery of the appeal proceedings. - matter remanded back - Decided in favor of assessee.
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2014 (2) TMI 908 - CESTAT CHENNAI
Waiver of pre-deposit - Export of services or not - classification of service - taxability of the margin on Letters of Credit retained by the applicant - commission agent services - Held that:- We are prima facie of the view that consideration in question was for services rendered by applicant to the foreign buyers and not to the vendors and since the consideration had been realized in foreign exchange by the applicant. The applicant was engaged in promotion of exporting of goods and since the general policy on taxation is to avoid taxation on export activities calling for pre-deposit to hear this appeal is not justified - stay granted.
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2014 (2) TMI 907 - CESTAT BANGALORE
Waiver of pre deposit - Demand of service tax - Manpower Recruitment or Supply Agency Service - Held that:- no prima facie case for the appellant. It was on detailed examination and appreciation of the provisions of the relevant agreements that the Commissioner arrived at the conclusion that Manpower Recruitment or Supply Agency Service was rendered under these agreements by the appellant to the clients - Cleaning or upkeep of premises of the clients was in relation to one of the functions of some of the employees. By and large, these agreements disclosed the real nature of the transaction which appears to be supply of manpower by the appellant to the clients. This service is squarely covered by Section 65(68) of the Finance Act 1994. Prima facie, therefore, the appellant cannot claim a good case against the demand of service tax under the aforesaid head - Conditional stay granted.
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2014 (2) TMI 906 - CESTAT NEW DELHI
Eligibility for cenvat credit - Service tax paid on the premium for Insurance of the company’s vehicles - Nexus between there insurances services availed with the manufacture of final product – Waiver of pre-deposit – Held that:- For Insurance of the Company’s vehicles and group and personal accident insurance of the workers – Following Commissioner of Central Excise, Tirunelveli Vs. DCW Ltd. [2011 (1) TMI 45 - CESTAT, CHENNAI] - the cenvat credit of service tax paid on the insurance premium is admissible if the vehicles are used for the company’s work – here also, the vehicle had been used for the company’s work – Thus, the appellant have strong prima facie case in their favour – pre-deposits waived till the disposal – stay granted.
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2014 (2) TMI 905 - CESTAT BANGALORE
Denial of Cenvat credit – Rent a cab service and outdoor catering service – Waiver of pre-deposit – Held that:- Prima facie, it was found that the denial of CENVAT credit on ‘Rent-a-Cab Service’ but it was not found against denial of CENVAT credit on the catering service – appellant directed to made a pre-deposit an amount of Rs. 24,789 – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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