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Service Tax - Appellate Tribunal - Case Laws
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2023 (11) TMI 1130
Levy of Service tax - reimbursement of expenses - inclusion in the assessable value or not - appellant provided services of promotion, marketing of petroleum products, customer care and other auxiliary services on behalf of their client M/s BPCL - HELD THAT:- It is found that the appellant was only operating the BPCL filling stations which was COCO outlet and were getting reimbursement of expenses as shown by them in their monthwise statement annexed at page 76 to 81 of the paper book. Further, it is found that the Chartered Accountant has also certified that the appellant was only getting reimbursement of expenses viz. salary/wages for manpower, conveyance, tea and coffee remuneration of operator. In view of the decision of the Hon ble Apex Court in the case of UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TE....... + More
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2023 (11) TMI 1129
Levy of service tax - amounts collected as reimbursement of electricity charges - reimbursement of air conditioning charges - invocation of Extended period of Limitation - penalty - HELD THAT:- Reimbursable expenses have been held to be not consideration for service by the High Court of Delhi in case of INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. VERSUS UOI. ANR. [ 2012 (12) TMI 150 - DELHI HIGH COURT] - thus, no service tax can be charged on the reimbursable expenses which the appellant had collected towards providing electricity and air conditioning. Invocation of Extended period of Limitation - HELD THAT:- Since the issue decided on merits in favour of the appellant insofar as the demand of service tax on these two expenses is concerned, and since the appellant is not contesting the rest of the demand, the questio....... + More
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2023 (11) TMI 1082
Failure to pay service tax - Jurisdiction of the Adjudicating Authority - Mining service - Supply of tangible goods service - Site formation service - extended period of limitation - No penalty imposable. Jurisdiction of the Adjudicating Authority - HELD THAT:- The jurisdiction vested in an authority may be classified into (i) territorial or local jurisdiction (ii) pecuniary jurisdiction (iii) jurisdiction over the subject matter etc. The list is not exhaustive. The Central Board of Excise and Customs in exercise of powers conferred by sub-rule (1) of rule 3 of the Central Excise Rules, 2001, may based on the requirement, invest an officer of the central or state government with jurisdiction only over a subject matter like investigation culminating in the issue of a show cause notice to the parties concerned, without investing tha....... + More
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2023 (11) TMI 1081
Disallowance of CENVAT Credit u/r 14 of CCR - input services - nexus with the output services - Information Technology services Information Technology Enables services (IT ITES) - HELD THAT:- The proceedings under Rule 14 and Rule 5 of CCR are similar in nature. Further, taking into notice the Order of the Commissioner (Appeals) dated 18.09.2017, it is found that the issue involved in these Appeals has been already adjudicated in detail and allowed in favour of the Appellants. This Order of the Commissioner (Appeals) also includes the period of dispute in the present Appeals. The impugned order set aside - appeal allowed.
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2023 (11) TMI 1080
Exemption from Service Tax - services provided to the Chief Engineer, Military Engineer Services - applicability of N/N. 25/2012-ST dated 20.06.2012 - suppression of facts on the part of the appellant or not - extended period of limitation - HELD THAT:- It was possible for the Appellant to hold that on the activity carried out by them service tax was not payable on such activity since the services were provided to central government for discharge of sovereign function. Whether the demand of service tax is required to be set aside on the ground of limitation? - HELD THAT:- It is undisputed fact in the present matter that the entire issue has arisen on the basis of comparison of the income disclosed by the appellant in their financial statements and disclosed the value of taxable services in their periodical returns. It is also undi....... + More
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2023 (11) TMI 1079
Levy of interest and penalty - Non-payment of service tax - reimbursement received on various headings - principles of natural justice - HELD THAT:- It has been held by the Hon ble Supreme Court in the case of UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [ 2018 (3) TMI 357 - SUPREME COURT] wherein the Hon ble Supreme Court has held that reimbursable amount is not part of the consideration received and hence is not liable for Service Tax payment - Even the Co-ordinate Benches of the Tribunal at Bangalore and Ahmedabad have held in the case of the same Appellant (CISF) that medical expenses and other reimbursable expenses are not liable for Service Tax. Therefore, the Appellant is not required to pay Service Tax Rs. 1,29,625/- on account of medical expenses reimbursement received in 2009-10 ....... + More
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2023 (11) TMI 1078
Refund claim - time limitation - claim rejected on the ground of time bar holding that the refund claim has not been filed within one year as is required under section 11B of the erstwhile Central Excise Act - HELD THAT:- The bare perusal makes it clear that Section 142(5) of CGST Act, 2017 provides that the refund claim of service tax paid under the existing law (Central Excise Act, 1944) in respect of services not provided shall be disposed of under the existing law and has to be paid in cash. It states that such refund is subject to provisions of sub-section (2) of section 11B of Central Excise Act, 1944 only. In the present case, refund has been rejected on the ground of being filed beyond the period of one year as stipulated in sub-section (1) of section 11B. The contract having been annulled on 9.8.2018, it cannot be expected....... + More
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2023 (11) TMI 1077
Refund of service tax paid - SEZ Units - various input services which it had received from its corporate office through ISD invoices - Service Tax exemption notification No. 12/2013-ST - Claim rejected since filed after one year from the date on which the service tax was paid to the service provider and hence they did not meet the time limit set in the exemption notification - what is the meaning of an authorised operation and what is the meaning of prescribed under the SEZ Act and what are such prescriptions and whether they have been fulfilled? - interest on delayed refund. HELD THAT:- While the SEZ Act itself provided for exemption from service tax (as well as Central Excise duty and Customs duty), exemption notifications were also issued by the Government under the respective laws. These exemption notifications were also issue....... + More
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2023 (11) TMI 1076
Part refund rejected - Air Travel Agent services - Banking and Financial services - Business Support services - Chartered Accountant services - - Custom House Agent services - General Insurance services - Facility Management Services - Management, Maintenance Repair services - Management or Business Consultant services - Rent-a-Cab services - Telecommunication services - rejection on the ground that there is no nexus between input services and the output services exported by the Appellant - period of dispute is from April 2011 to September 2011. Air Travel Agent services - HELD THAT:- These services are in connection with services provided by the air travel agent to book air tickets for employees travelling for the purpose of visiting clients or conducting business meetings. The service is also required for the purpose of travel....... + More
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2023 (11) TMI 1075
Condonation of delay in filing appeal - appeal not presented within the period of two months nor within the extended period of one month -satisfactory reason for delay presented or not - HELD THAT:- A perusal of sub-section (3A) of section 85 clearly indicates that an appeal shall be presented within two months from the date of receipt of the order of the adjudicating authority in relation to Service Tax, interest or penalty. It further provides that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month. The discretion of the Commissioner to condone the delay is, therefore, circumscribed by the condition set out in proviso and the delay ca....... + More
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2023 (11) TMI 1074
Levy of Service Tax - amount received from the resident/members of the Society against supply of water and maintenance of water filtration, lifting, storage system under the Contract - HELD THAT:- The issue has been decided by the Gujarat High Court in SPORTS CLUB OF GUJARAT LTD VERSUS UNION OF INDIA 3 [ 2013 (7) TMI 510 - GUJARAT HIGH COURT] , Jharkhand High Court in RANCHI CLUB LTD. VERSUS CHIEF COMMISSIONER OF CENTRAL EXCISE SERVICE TAX [ 2012 (6) TMI 636 - JHARKHAND HIGH COURT] and also by this Tribunal in M/S FEDERATION OF INDIAN CHAMBERS OF COMMERCE AND INDUSTRY, M/S ELECTRONIC AND COMPUTER SOFTWARE EXPORT PROMOTION COUNCIL VERSUS CST, DELHI [ 2014 (5) TMI 183 - CESTAT NEW DELHI] . The same have been followed in a later order by the Principal Bench in CST, DELHI VERSUS DLF GOLF RESORTS LIMITED AND VICE VERSA [ 2015 (11) TMI ....... + More
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2023 (11) TMI 1073
Service of SCN - recovery notice was delivered late - Appeal rejected on the ground of limitation - appellant alleged to have not declared and discharged service tax towards income from various types of commission and some other taxable heads - HELD THAT:- The Order-in-Original dated 30.7.2020 was served upon the appellant by two different modes one by speed post which apparently has not returned back undelivered ; two that the order was delivered to one of the employee of appellant namely Shri Prateek Rao. He admittedly is the employee of appellant as service supervisor - it is opined that issuance of copy of order by speed post does not amount to service thereof as such. Because it will be mere dispatch of the order. As per section 85 of Finance Act, 1994, period two months for filing appeal before the Commissioner (Appeals) has to ....... + More
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2023 (11) TMI 898
Classification of services - intermediary services or not - export of service or not - place of provision of services - extended period of limitation - penalties - HELD THAT:- It is an admitted fact that remuneration for the services rendered to the foreign client is computed on the basis of FOB value of the garments exported and that itself would not make the appellant an intermediary. All these services were rendered to the foreign client on principal-to-principal basis. Selection of vendors or making of the garments by these vendors are incidental services for procurement goods and as per the direction of the foreign client, who is the recipient of the services provided by the appellant. Thus, the appellant is the service provider and the overseas buyer is the service recipient and there is no oral or written agreement between the a....... + More
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2023 (11) TMI 897
Levy of service tax - GTA Services - services consumed within the SEZ area - applicability of N/N. 4/2004 - Reverse charge mechanism - HELD THAT:- On perusal of the Show Cause Notice, it is seen that the demand is raised as if the appellant has rendered the GTA Services. In fact the appellant has availed GTA Services for clearances of goods from the SEZ zone to the DTA area. The appellant would be liable to pay the Service Tax only under Reverse Charge basis. There is a factual error in the Show Cause Notice in raising the demand itself. The appellant being a SEZ unit is not liable to pay any taxes and duties as per the provision under Section 26 of the SEZ Act. Further, Section 51 of the said Act has an overriding effect - The decision in the case of M/S. SRF LTD. VERSUS C.C.E., INDORE [ 2018 (6) TMI 387 - CESTAT NEW DELHI] has co....... + More
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2023 (11) TMI 896
Levy of service tax - Business Auxiliary Service - appellants were appointed franchisees by M/s Bharat Sanchar Nigam Limited (BSNL) for providing services of sale and purchase of sim cards - extended period of limitation - HELD THAT:- This issue has been considered by this Tribunal in the latest decision in the case of M/S S.R. MEDICAL AGENCIES VERSUS COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH-II [ 2023 (8) TMI 1150 - CESTAT CHANDIGARH] and after considering the various decisions of the Tribunal, this Tribunal has observed the commission paid to appellants is also included in the value on which tax has been collected from the customer. The customer is, consequently, the recipient of the full value of services from none other than M/s. Bharat Sanchar Nigam Ltd.; thus, it is no different from the other two products. Further, this....... + More
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2023 (11) TMI 895
Seeking clarity regarding the payment of service tax - APTS had neither taken registration nor paid services tax on amounts received for providing various taxable services - Mandap Keeper Services - Manpower supply services - Commercial Coaching - Business Auxiliary services - suppression of facts or not - invocation of extended period of limitation. Mandap Keeper Service - HELD THAT:- At the outset, to qualify under Mandap Keeper services, there must be a service of letting out any immovable property including furniture, fixtures, light fittings etc., and which are let out for consideration for organising any official, social or business functions. From perusal of the records, it is seen that APTS is only providing computer labs to National Institute of Information Technology and other organisations, such as APTEC, who impart tra....... + More
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2023 (11) TMI 894
Levy of service tax - Commercial Construction Services - composite contract - appellant provided services without taking any ST registration number, nor filed ST-3 returns as prescribed under the Finance Act, 2004 - prior to 01.06.2007 - HELD THAT:- After considering the submissions of both the parties and perusal of material on record, it is found that the period involved in both the appeals is prior to 01.06.2007 and the service tax has been confirmed under Commercial Construction Services whereas both the Revenue authorities have admitted that it was works contract service which involves construction activity and supply of material, thus, making the contracts as composite contract - this issue has been settled by the Hon ble Apex Court in the case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [....... + More
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2023 (11) TMI 893
Refund of service tax on input services - export of goods - dates of issue of cheques by the appellants to their service providers - Revenue was of the opinion that the invoices of the input services claimed are dated after the date of export - HELD THAT:- It is found that whereas the Department claims that the invoices of the service availed is later than the date of export, the appellants submit documentary proof to the effect that the services were availed before the date of export and that the Department has mistakenly considered the date of issue of cheque to the service provider as the date of availing of the service or the date of issue of invoice by the service provider. Further, it is found that the services availed are that of the CHA whose services are required at the Port of export and therefore, the services are bound to b....... + More
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2023 (11) TMI 892
CENVAT Credit - input service - construction services availed for construction of commercial complex, for earning rent - levy of service tax - electricity and water charges recovered from the tenants by way of reimbursement on actual basis - invocation of extended period of limitation. CENVAT Credit - HELD THAT:- The same has been held to be eligible input service for the period prior to 01.04.2011 in the recent judgement of this Tribunal in L T Infocity and K. Raheja - Similar view was also taken by Hon ble Andhra Pradesh High court in COMMR. OF C. EX., VISAKHAPATNAM-II VERSUS SAI SAHMITA STORAGES (P) LTD. [ 2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] and by Division Bench of this Tribunal in OBEROI MALL LTD. VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI -II [ 2016 (3) TMI 854 - CESTAT MUMBAI] . Accordingly the Appellant is ent....... + More
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2023 (11) TMI 891
Disallowance of CENVAT Credit - recovery of service tax with penalty and interest - neither the appellant appeared for personal hearing nor any reply to the show cause notice was filed by the appellant - HELD THAT:- Though, learned counsel for the appellant submitted that the issues can be decided by the Tribunal, but it is opined that it would be appropriate to remand the matter to the adjudicating authority to decide these issues in the first instance as we are satisfied that not only had the appellant filed replies to the show cause notice but had also filed written submissions and additional written submissions and had also appeared on some dates before the adjudicating authority. The impugned order mistakenly records a finding that a reply was not filed by the appellant. The matter is remitted to the adjudicating authority to d....... + More
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