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Service Tax - Appellate Tribunal - Case Laws
Showing 1 to 20 of 93 Records
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2023 (4) TMI 1198
Taxability - business auxiliary service (bas) - amount received by the appellant from the customers who purchased vehicle for assisting the registration of the vehicles with the Regional Transport Office tax - period prior as well as to 01.07.2012 Period prior to 01.07.2012 - HELD THAT:- The issue for the period prior to 01.07.2012 is covered by the decision of the Tribunal in Arpanna Automotives [ 2016 (3) TMI 308 - CESTAT MUMBAI ] where it was held that In our considered view helping the purchaser with registration with the RTO, cannot be considered by Business Auxiliary Service, in view of the foregoing, we hold the Service Tax demand of the amount retained by the appellant in respect of RTO registration fees is not sustainable. The impugned order is set aside - thus, the Commissioner was not justified in confirming the d....... + More
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2023 (4) TMI 1197
Refund of Service Tax - principles of unjust enrichment - refund was sanctioned but the same was credited in the Consumer Welfare Fund on the ground that appellant have recovered service tax from their customers and the same was shown as expenditure in the books of accounts - service tax on Tour Operator Service discontinued by Issuance of N/N. 20/2009-ST dated 07.07.2009 having retrospective effect. HELD THAT:- The very issue involved in the present case is no longer res-integra as the same has been decided against the assessee in CCE ST RAJKOT VERSUS M/S EAGLE CORPORATION PVT LTD. [ 2018 (7) TMI 855 - CESTAT AHMEDABAD] and M/S RAJDHANI TRAVELS, M/S RK TRAVELS, M/S NEW RAJDHANI TRAVELS, M/S TANNA TRAVELS AGENCY VERSUS COMMISSIONER (APPEALS) OF CENTRAL EXCISE [ 2018 (4) TMI 168 - CESTAT AHMEDABAD] - In the identical set of fac....... + More
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2023 (4) TMI 1196
Levy of Service tax - Liquidated damages received by the appellant for tolerating the delay - amounts to declared service within the meaning of Section 66E (e) of Finance Act or not - HELD THAT:- The assertion of the Learned Advocate for the appellant is found to be correct since a more or less similar issue has been considered and settled in favour of the assessee. In the order in the case of M/S SOUTH EASTERN COALFIELDS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, RAIPUR [ 2020 (12) TMI 912 - CESTAT NEW DELHI] , it is found that the Learned Delhi Bench has analysed the scope and ambit of Sections 65B (44), 66E (e) and 67 (1) of the Act and they have also analysed and applied various decisions of the Hon ble Apex Court in COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [ 2018 (2) TMI 1325 ....... + More
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2023 (4) TMI 1195
Classification of services - business auxiliary service - commission paid to foreign agents - reverse charge mechanism - benefit of exemption under Notification No. 14/2004-S.T. dated 10.09.2004 - HELD THAT:- The assertion of the Learned Advocate for the appellant is found to be correct, as a more or less similar issue has been considered in the light of the very same Notification No. 14/2004-S.T. dated 10.09.2004 by this very Bench in the case of M/s. Texyard International [ 2015 (8) TMI 794 - CESTAT CHENNAI ] where it was held that The exemption of service tax under BAS was allowed in relation to four industries namely agriculture, printing, textile processing and education. Therefore, the appellant being textile industry, it is covered under the category textile processing in the notification. The liaising with customers an....... + More
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2023 (4) TMI 1194
Classification of Services - mandap keeper service or not - appellant provides services in relation to birthday parties, kitty parties and marriage parties and has the ability to arrange parties for a group comprising between 700 to 800 people - period 2008-2009 to 2011-2012 - demand has been calculated on the basis of daily receipt and expenditure sheet for the disputed period even though the appellant had explained that all the entries did not relate to appellant company as some of the entry related to family members - misreading of statements - invocation of extended period of limitation - suppression of facts or not - HELD THAT:- A mandap keeper is a person who allows temporary occupation of a mandap for a consideration for organizing any official, social or business function. Mandap means any immovable property and includes any ....... + More
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2023 (4) TMI 1135
Levy of Service Tax - Classification of service - Construction of Complex Service - Works Contract Service - construction of flats was for the service recipients per se - period from 01.02.2007 to 30.06.2010 - HELD THAT:- It is a matter of record, as observed from the Show Cause Notice, that the appellant, who is a developer, was rendering typical works contract service, for which reason they had started paying Service Tax with effect from December 2007, thereby availing the benefit under the Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007. The fact however remains, by virtue of the construction agreements entered into with their prospective buyers, that, in essence, they were rendering works contract service in the construction of flats and this aspect has not been denied by the Revenue either in the Show Ca....... + More
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2023 (4) TMI 1134
Valuation of service - Air Travel Agent Service - inclusion of commission received by the appellant on the fuel surcharge in the basic fare - Rule 6 (7) of the Service Tax Rules, 1994 - period from December 2008 to February 2009 - HELD THAT:- In the case of M/S AKBAR TRAVELS OF INDIA PVT. LTD. VERSUS THE PRINCIPAL COMMISSIONER OF SERVICE TAX, NEW DELHI [ 2020 (3) TMI 376 - CESTAT NEW DELHI] , the Principal Bench has, after following the order in M/S. KAFILA HOSPITALITY TRAVELS LTD. VERSUS CST, DELHI [ 2015 (1) TMI 387 - CESTAT NEW DELHI] , chosen to remit the matter back to the file of the Principal Commissioner for passing a fresh order since the Bench was satisfied that the Principal Commissioner had not considered the contentions of the appellant therein that that the commission on fuel surcharge was not paid normally to the Air T....... + More
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2023 (4) TMI 1133
Classification of services - Manpower Recruitment and Supply Service or not - contract for job work on per piece basis - HELD THAT:- The agreement between the appellant and the service recipient in Gujarati language has been produced by the appellant as Exhibit F - A perusal of the bills shows that the amount collected is calculated on the basis of some quantity however, the rate column has been left blank. The contract submitted by the appellant in the appeal memorandum also does not contain any rate list attached with the said contract. In this background it is not possible to verify if the bills raised by the appellant are on per piece basis. Unless the contract is for supply of manpower, the charge of provision of service under manpower recruitment and supply service cannot be made. A perusal of the bills and the contract sub....... + More
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2023 (4) TMI 1132
Levy of service tax - Works Contract Service - Construction of canals, water pipeline works etc., under EPC mode for state governments - Road works, earthwork and works to NTPC - Goods Transport Agency (GTA) service - Interest on short paid GTA - Renting of Immovable Property (RIPS). Construction of canals and water pipelines works etc. - HELD THAT:- From the Table given in the Show Cause Notice and Order-in-Original, it is seen that in respect of the 12 projects, the works undertaken by the Appellant are on account of various canal and other pipeline projects undertaken by them by way of Tender and Contract awarded by the Government of Andhra Pradesh. There is no dispute that the works have been rendered only to the Government of Andhra Pradesh. The Larger Bench in the case of M/S. LANCO INFRATECH LTD. AND OTHERS VERSUS VERSUS CC....... + More
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2023 (4) TMI 1077
Levy of Service tax - Auctioneer s Service - Business Support Services - Goods Transport Agency Service - suppression of facts or not - extended period of limitation. Auctioneer s Service - marketing and other services rendered for selling agricultural produce of its farmer members - HELD THAT:- A numerous judicial decisions have already gone into the differences between Auction and Tender. The Tribunal in M/S. THE SALEM STARCH SAGO MANUFACTURERS SERVICE INDUSTRIAL CO-OPERATIVE SOCIETY LTD. VERSUS CCE ST, SALEM [ 2018 (3) TMI 192 - CESTAT CHENNAI] , has analysed the differences between auction and tender and held that in the traditional method of auctioneering, apart from the auction process per se the auctioneer also provides a gamut of other related services like providing a facility, advertising or illustrating the goo....... + More
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2023 (4) TMI 1076
Non-payment of Service Tax on commissions paid by the Appellant for external commercial borrowings - alleged mis-match of freight charges reflected in ST-3 vis- -vis the books of account of the Appellant - HELD THAT:- CBIC has vide Instruction No.1083/04/2022- CX9 dated 23.05.2022 has laid down the guidelines (SOP) for NCLT cases - it was held in the Circular that A timeline of 90 days from the insolvency commencement date is available for filing of claims. However, it has been observed that there is an inordinate delay in filing of claims by Customs and GST authorities. This leads to their claims not being admitted and extinguished once a resolution plan is approved. It is also observed that the authorities then litigate on the rejection of each claims, despite the settled position that no claims can be raised once the plan is approv....... + More
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2023 (4) TMI 1075
Levy of Service tax - amount booked as contractual adjustments towards contractor s failure to lift and sell the prescribed quantity of material from the mines during the currency of contract - Forfeiture of earnest money deposit on account of contractors failure to honor the terms of the contract like delayed/non-payment, further sale of material at more than the prescribed ceiling rate, execution of contract fraudulently by giving incorrect information - Amount booked as other receipts which included aforesaid two amount. HELD THAT:- The impugned order has observed that the appellant has received the amount as consideration for the failure on the part of the contractors to honor the terms of the contract or violating the conditions of the contract. Accordingly, the amount have been held to be taxable under clause (e) of section ....... + More
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2023 (4) TMI 1074
Refund of Service Tax paid on input services - appellant performs the role of intermediary for the overseas service receiver - place of provision of services - export of services or not - HELD THAT:- The relationship between the appellant and the overseas entities are that of Principal to Principal, and there is no otherwise relationship namely joint venture, partnership or agencies. It is not the case of revenue that the appellant had failed to export the taxable output service or failed to receive the payment for such services in convertible foreign exchange. Thus, the condition of Rule 6A (1) ibid have been fulfilled by the appellant for consideration of the disputed services as export of service for the purpose of grant of benefit of refund provided under the Rule 5 ibid read with notification issued thereunder. Further, it is also....... + More
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2023 (4) TMI 1023
Levy of Service Tax - sub-contractor - non-inclusion of value of services rendered by their sub-contractors - Board Circular in F. No. B/11/1/2002-TRU dated 01.08.2002 - suppression of facts or not - Extended period of limitation - HELD THAT:- Though the appellant, as a sub-contractor, was duty bound to discharge the tax liability, perhaps the communication dated 12.07.07 issued by the main contractor i.e., M/s. Aspinwall Co., prompted them to believe that the tax had indeed been remitted. The villain appears to be M/s. Aspinwall Co. who misled the appellant or made the appellant believe that it had remitted tax and in turn, made the appellant rely on the letter dated 12.07.07 issued by it in response to Show Cause Notice issued by the Department. This is a sufficient reason and other than this, there are no documents being brou....... + More
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2023 (4) TMI 1022
Classification of services - cargo handling service for the period 2007-2008 to 2012-2013 - mining service for the period post 01.06.2007 - HELD THAT:- The issue that arose for consideration before the Supreme Court in Singh Transporters [ 2012 (7) TMI 566 - CESTAT, NEW DELHI ] was whether coal transported from pitheads of the mines to the railway sidings would fall within the taxable service defined under section 65 (105) (zzzy) of the Finance Act. The Supreme Court held that the activity would appropriately be classified under the head transport of goods by road service and the activity does not involve any service in relation to mining of mineral as contemplated under section 65(105) (zzzy) of the Finance Act. The Supreme Court also held that the definition of mines has no apparent nexus with the activity undertaken under ....... + More
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2023 (4) TMI 1021
Short payment of Service tax or not - provisional payment of service tax - BSNL had already registered for centralized billing and accounting system - demand of short paid service tax alongwith interest and penalty - HELD THAT:- The appellant has centralized billing and accounting system even prior to the introduction of the service tax in 1994 and they were registered with the department. Further, the appellant have taken permission from the department for provisional payment of service tax which was granted by the department upto the month of March 2007. It is an admitted fact that when the payment is made on provisional basis the amount sometime is paid in excess and sometime it may be less. The appellant has submitted the copy of the chart showing the payment made in excess during the relevant period which clearly shows that the ap....... + More
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2023 (4) TMI 1019
Valuation - Business auxiliary services - inclusion of reimbursable expenses for arising at the gross taxable value, or not - applicability of provisions of Section 67 of the Finance Act, 1994 - HELD THAT:- That reimbursable expenses have been made includible in the taxable income with effect from May 14, 2015 whereby a clause (a) was amended to include the reimbursable expenditure to the taxable value. The perusal of the provision shows that it has no express retrospective effect. Law is settled that unless expressly provided, the statue has always to be prospective in nature. Prior the aforesaid amendment all reimbursable expenses were not used to be the part of the taxable income. The position stands duly clarified and settled by the Hon ble Apex Court in Intercontinental Consultancy [ 2018 (3) TMI 357 - SUPREME COURT ] where it was....... + More
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2023 (4) TMI 1018
Utilization of the Cenvat credit for payment of a part amount out of the total due amount of Service tax to be paid - Department alleged that since the appellant has availed Cenvat Credit, as such they were not eligible for claiming 75% abatement of value of service under Notification No.01/2006-ST dated 01.03.2006, as amended - credit subsequently reversed and was paid in cash subsequently and filed revised return was also within prescribed time period - intent to give an opportunity to any assessee to correct a mistake or omission - Rule 7B of Service Tax Rules, 1994 - demand of service tax alongwith interest and penalty. HELD THAT:- In the present case there is no dispute about the fact that the appellant though had availed the CENVAT credit while filing the ST- 3 return on 24.04.2011. However, subsequently vide a revised return ....... + More
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2023 (4) TMI 1017
Demand of service tax under different head (which was not proposed in SCN) - case of appellant is that it was not open to the Commissioner (Appeals) to confirm the demand under a head that was not even proposed in the show cause notice - HELD THAT:- It is not disputed that the demand has been confirmed under categories not proposed in the show cause notice. This issue was also examined at length by a Division Bench of the Tribunal in INDIA GUNITING CORPORATION VERSUS COMMISSIONER OF CENTRAL TAX [ 2021 (2) TMI 400 - CESTAT NEW DELHI] where it was held that Commissioner was not justified in confirming the demand of service tax under the category of works contract for the period post-June 1, 2007 even if the levy of service tax was not exempted under Notifications, since, the show cause notice that demand it service tax under the thre....... + More
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2023 (4) TMI 1016
Refund of service tax paid on input services - Rejection of refund on the ground that invoices issued by Mohali unit are not covered within the period of one year to file a refund claim in terms of Notification No. 14/2016 dated 01.03.2016 - HELD THAT:- As per Para 2 of Notification No. 27/12 dated 18.06.2012 the manufacturer or the service provider is required to submit one refund claim under Rule 5 of Cenvat Credit Rules, 2004 for every quarter and the relevant date for filing the refund claim will be considered from the end of the quarter. This issue has been considered by the Tribunal in the case of M/S SYNGENTA SERVICES PVT. LTD. VERSUS COMMISSIONER OF CENTRAL TAX, PUNE-II [ 2020 (1) TMI 1350 - CESTAT MUMBAI] wherein it has been held by the Tribunal that the time limit to file the refund claim would expire at the end of the quart....... + More
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