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Service Tax - Appellate Tribunal - Case Laws
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2023 (1) TMI 1185
Levy of service tax - services provided by the public sector undertaking formed by the Government especially for the purpose of soil conservation and land reclamation - exemption to specified service including conservancy as per N/N. 25/2012 - scope of the term conservancy - supply of tangible service - rent-a-cab service - HELD THAT:- The activity undertaken by the appellant would be specifically covered by the Notification No. 25/2012 -ST dated 20.06.2012 under Sr No.25 thereof. In view of services provided by the appellant would be exempt with effect from 20.06.2012 onwards under the notification. It is also noticed that the entire amount received by the appellant from the government in the shape of grant is in the nature of reimbursement i.e. to say the actual expenditure incurred for the provision of the service is reimbursed by the ....... + More
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2023 (1) TMI 1184
CENVAT Credit - providing non-taxable output services also i.e. trading of goods as well as exempted output services - non-maintenance of separate records - Rule 6(2) of Cenvat Credit Rules, 2004 - failure to produce any of the original input service invoices for verification by audit officers and submission of randomly selected photocopies of input services invoices on Cenvat credit availed - HELD THAT:- The appellant has violated provisions of Rule 5A (2) of the Service tax Rules, 1994. Further they had availed Cenvat credit amounting to Rs. 7,10,60,401/- by making some consolidated entries in their Cenvat credit register during the period June 2014 to March 2015, which involves hundreds of input service invoices of 2007-2008 to 2013-14. The Cenvat credit has been availed without any proof of having valid documents as prescribed under R....... + More
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2023 (1) TMI 1142
Export of service - Place of performance / supply of service - consideration received was proceeds of export of services despite acceptance of proposal in show cause notice or not - pre-negative list and negative list regimes with the first show cause notice issued for 2007-08 to 2011- 12 on 22nd October 2012 for recovery of ₹ 23,08,38,580/- followed by annual demand notices aggregating ₹ 35,27,83,431/- for 2012-13 to 2014-15 - HELD THAT:- It appears that service tax authorities have not appreciated the purpose, elucidated supra, and the context of Place of Provision of Service Rules, 2012. These Rules do not operate as a charging provision within the narrow field of taxing imports or exempting exports; they are intended for taxing all manner of services within the frame of section 66B of Finance Act, 1994. The Hon’ble S....... + More
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2023 (1) TMI 1141
SCN for recovery of tax - deemed recipient of service - service rendered in taxable territory owing to operation of rule 3 of Place of Provision of Service Rules, 2012 - HELD THAT:- It is trite that show cause notice proposes recovery that claims to be valid in accordance with specific provisions of the taxing statute and it is for the noticee to rely upon factual submissions and judicial decisions in its defence. The test of applicability of such decisions is not on record until raised in reply to notice; proceedings which accept such judgements as precedent may not necessarily have subjected the rigour of case law to contraindicated case law in the absence of rejoinder from tax authorities - Appeal is the first stage for countering the ‘precedent value’ and it has been placed on record by Learned Authorized Representative th....... + More
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2023 (1) TMI 1140
Refund - Excess amount deposited SVLDRS as Voluntary Disclosure Scheme - grievance of appellant is that the tax dues which were already paid by the appellant have not been adjusted by the designated authority - HELD THAT:- It is observed from the record of this appeal that this bench gave an opportunity to the appellant to submit Forms SVLDRS 1 to 4 so as to prove that he raised his disagreement before the designated authority but the appellant has filed SVLDRS-1, 3 and 4. SVLDRS- 2/SVLDRS-2B has not been placed on record. It becomes clear that appellant has failed to prove its disagreement to the amount quantified as payable by the designated authority. The disagreement has been the main contention of appellant’s argument, same stands totally unproved. Otherwise also, it being a case of voluntary disclosure, the appellant had to se....... + More
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2023 (1) TMI 1104
Classification of Services - Site Formation and Clearance, Excavation and Earthmoving and Demolition Service - activity “Dismantle” is different from the activity “demolition” or not - HELD THAT:- The appellant had merely carried out dismantling activity. This activity, in no way, can be considered as a taxable service under the category of “site formation and clearance, excavation and earthmoving and demolition service” inasmuch as the work assigned under the work order for do not attract any of the clauses itemized in the definition provided under Section 65(97a) ibid. Thus, the activities undertaken by the appellant will not fall under the taxing net for levy of service tax under the disputed taxable service. There is merit in the finding of the Ld. Commissioner. Therefore, the work undertaken by the....... + More
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2023 (1) TMI 1047
Levy of service tax - Tour Operator Service - case of Revenue is that appellant recovered the actual ticket fares from the customers but paid only the agreed price to the Airlines, which was much less than the ticket cost - Whether the activity undertaken by the appellant would get covered under taxable service provided under tour operator service? - extended period of limitation - HELD THAT:- As per the agreement the appellant conducting tours, offering specially designed package tour to their customers and are operating as “Tour Operator” and are booking tickets as per the agreement. Whereas they are paying service tax under the category of “Air Travels Agent Service” however appellant are liable for payment of Service tax on the total value of ticket which includes the cost of package tour provided by Appellant ....... + More
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2023 (1) TMI 992
Adjustment of excess service tax paid - ‘succeeding month or quarter’ used in Rule 6(4A) of Service Tax Rules, 1994 - whether the said term means immediate succeeding month/quarter or it can be anytime even after couple of years? - whether the assessee can claim any adjustment without complying with the conditions contained in Rule 6(4B) ibid? - HELD THAT:- A perusal of the aforesaid Rule 6(4A) would make it clear that the word used is succeeding month or quarter as the case may be. Succeeding month denotes the month, which succeeds the current month, i.e., the next month and dictionary meaning of succeeding means immediately following. The aforesaid clause (4A) do not uses the word ‘any’ before the words ‘succeeding month or quarter’ as the case may be. Rule 6(4B) provides that the adjustment shall be ....... + More
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2023 (1) TMI 991
Denial of benefit of Notification No. 12/03-ST dated 20.06.2003 - composite contract service - Inclusion of cost of material and service provider or not - HELD THAT:- Since the appellant have declared a material cost and the same was accepted by the service recipient, no doubt can be raised that the material cost declared in the invoice is incorrect unless it is proved contrary by the department. It is also not in dispute that the appellant have provided the composite contract to the service recipient which includes service and material. Therefore, the appellant is entitled for Notification No. 12/03-ST. The appellant have also argued that since they have provided the composite contract i.e. with material and they have discharged the VAT, their service is classifiable under works contract service. Thus, it can be seen that as against the ....... + More
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2023 (1) TMI 990
Levy of Service tax - Commercial Training or Coaching service - imparting educational programmes in the areas of finance, banking, insurance, accounting, law, management, information technology, arts, commerce, education, science and technology, at bachelor's and master's level on full time campus and distance learning modes - HELD THAT:- The issue in hand has already been considered by this Tribunal at various benches namely, Hyderabad, Delhi and Ahmadabad. Reliance placed in the order of this Tribunal of Ahmadabad Bench in the appellant’s own branch of Vadodara, ICFAI BRANCH VADODARA VERSUS CCE & ST-VADODARA-I [2018 (8) TMI 556 - CESTAT AHMEDABAD] where it was held that There can not be any doubt as to the fact that the students successfully completing the educational programmes of the appellants are being selected for....... + More
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2023 (1) TMI 989
Maintainability of appeal - non-compliance with Section 35F - Short payment of service tax - works contract service - HELD THAT:- There is controversy with regard to service of the show cause notice on the appellant-assessee. Further, as the Commissioner (Appeals) have dismissed the appeal for want of compliance of Section 35F, this ground could not be decided. Accordingly, this appeal is allowed by way of remand. The matter is remanded to the file of the Original Adjudicating Authority to pass a reasoned order, in accordance with law, after hearing the appellant-assessee. Appeal allowed by way of remand.
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2023 (1) TMI 938
Levy of service tax - Business Support Service or not - Cirket Player - service tax levied under this head on the ground that Appellant wear the team clothing which bears the brands/ marks of various sponsors and they are also required to participate in promotional /public events of the franchisee thus they are providing Business Support Service - existence of employer - employee relationship or not - HELD THAT:- Though in the impugned order the appellants were made liable to pay service tax under the business support service but as, no specific entry as mention in the definition of “Business Support service” has been shown to be applicable to levy service tax. It is not appearing from the finding of the impugned order as how the activity of appellant covered under the above category of services. The apparel that they had to w....... + More
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2023 (1) TMI 937
Non-payment of service tax - advances received from clients in relation to the services to be provided - irregular availment of CENVAT credit of in respect of capital goods and utilization thereof - extended period of limitation. Whether the amount of Rs. 6,72,23,160/- received by the appellant from M/s. Indus Towers Ltd. should be treated as an advance, on which service tax is to be levied as contented by the department, or it should be treated as a security deposit which is not susceptible to levy of service tax, as contented by the appellant? - HELD THAT:- Paragraph 6.7 of the Agreement provides that the appellant shall, at its own cost, install, operate and maintain the Hybrid Solar Solution for a period of 10 years for which M/s Indus Tower Ltd. shall 5. Service Tax Appeal No. 52426 of 2019 decided on 22.10.2021 pay an advance in res....... + More
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2023 (1) TMI 936
Levy of Service Tax - Business Auxiliary Service - providing service to M/s Vodaphone Essar Digilink Ltd. as their franchisee for sale/distribution and marketing of the SIM cards and recharge coupons - demand of service tax alongwith the penalties - Extended period of limitation. Whether extended period of limitation has been correctly invoked in the show cause when on an identical issue a show cause notice was earlier issued to the appellant by the Department? - HELD THAT:- As per Section 73 of the Finance Act, 1994 demand invoking the extended period of limitation can be issued where service tax was not paid by reason of (a) fraud or (b) collusion (c) wilful mis-statement (d) suppression of facts or (e) violation of act or rules with an intent to evade payment of duty. It is a well settled legal principle that “suppression” ....... + More
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2023 (1) TMI 935
Short payment/nonpayment of service tax under RCM - Tour Operator Services - Event Management Service - Business Auxiliary Service - Business Support Services - extended period of limitation - revenue neutrality - Imposition of penalty under Section 78 and 78 A on the Director - HELD THAT:- The appellant is entitled to and have rightly taken cenvat credit on the invoices addressed to the Bangalore office, and the invoices in the name of the Director, due to business exigency. Further, admittedly the appellant have received services in question and the payments have been made for such services by the appellant/assessee only. Further, the service is qualified as input service. Accordingly, the cenvat credit of Rs.3,01,045/- is allowed. Disallowance alleging short payment of service tax - short payment is due to non-recognition by Revenue of....... + More
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2023 (1) TMI 934
Levy of service tax - business of extraction and selling of coal from open cast mines - declared service or not - amount received by the appellant towards penalty, earnest money deposit forfeiture and liquidated damages - whether this would amount to consideration “for tolerating an act” on the part of the buyers of coal/contractors, for which service tax would be levied under section 66 E(e) of the Finance Act? - period of dispute in the present appeal is from July 2012 to March 2016. HELD THAT:- Section 65B (44) defines ‘service’to mean any activity carried out by a person for another person for consideration, and includes a declared service. Under section 66E (e), a declared service shall constitute agreeing to the obligation to refrain from an act, or to tolerate an act or situation, or to do an act. Section 66....... + More
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2023 (1) TMI 933
Levy of Service tax - deposit insurance service - whether the banks can avail credit of the service tax paid by the banks for the service provided by the Deposit Insurance Corporation? - HELD THAT:- A Division Bench of the Tribunal in M/S. INDIAN OVERSEAS BANK AND SHRI S. CHOCKALINGAM VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, CHENNAI [2022 (6) TMI 539 - CESTAT CHENNAI] followed the decision rendered by the Larger Bench in M/S. SOUTH INDIAN BANK VERSUS THE COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX-CALICUT [2020 (6) TMI 278 - CESTAT BANGALORE] and held that credit of the service tax paid on premium paid to DICGC is eligible. Appeal allowed.
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2023 (1) TMI 932
Extended period of limitation - Classification of services - Clearing and Forwarding Agent services or not - working as a consignment agent of various oil manufacturers and had been receiving commission for such services - demand alongwith interest and penalties - HELD THAT:- The period of dispute is 2006-2007 to 2008-2009 and the show cause notice was issued on 12.04.2011. During the relevant period, the normal period of limitation was one year. The show cause notice was issued clearly beyond the period of one year and the proviso to section 73 (1) was involved - As may be seen, the demand could only be raised within a period of one year from the date unless the short payment of service tax was by reasons of (a) fraud or (b) collusion or (c) wilful mis-statement or (d) suppression of facts or (e) contravention of any of the provisions of....... + More
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2023 (1) TMI 918
Short payment of service tax - Renting of Immovable Property Services - clubbing of amount received by individual owner (39 individual owners) for renting of their immovable property - HELD THAT:- The rented property are owned by 39 individual in their name individually and separately and they had entered into lease agreement with the State Bank of India to provide their individual property collectively to the Bank through single lease agreement. The Appellants also placed on records a copy of Lease deed signed by each individual owner, copies of Municipal Tax Bills issued in the name of each owner separately. It is also found that in the present matter individual owner received the rent separately and independently. As per the payment terms, Bank paid different amount of rent to individuals as per their property. Therefore irrespective o....... + More
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2023 (1) TMI 917
Refund claim - rejection on the ground that balance in the CENVAT register should not be taken into consideration for the purpose of grant of refund benefit and that certain input services were not considered for refund inasmuch as those services have no nexus with the output services provided by the appellant - HELD THAT:- The CBE&C vide Circular No. 120/01/2010 dated 19.01.2010 has clarified that the closing balance of the previous quarter can be considered for utilization towards export as opening balance for the subsequent quarter. Establishment of nexus between the input services and the export of services - HELD THAT:- The Department has not initiated any proceedings for recovery of the irregular credit of input services under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 73 of the Finance Act, 1994. Since availment....... + More
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