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Service Tax - High Court - Case Laws
Showing 1 to 11 of 11 Records
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2023 (5) TMI 977
Maintainability of writ petition - Alternative remedy of appeal - Erroneous order of the First Appellate Authority - Validity of SCN - Recovery of service tax - health care services - suppression of facts and non-filing of return - invocation of extended period of limitation - petitioner contends that the show-cause notice did not put the petitioner no. 1 to clear notice of the intention of the respondent no. 2, and that the impugned order was passed on different considerations, which were not disclosed in the show-cause notice - HELD THAT:- On a perusal of the impugned order-in-original, it cannot be said that the points urged by the petitioners in their reply were not considered. The respondent no. 2, inter alia, had dealt with the issue of limitation; discussed the effect of non-disclosure of correct taxable value of return and that....... + More
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2023 (5) TMI 976
Rejection of petitioner s application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejection on the ground of ineligibility with the remarks, incomplete and selective declaration - amount as mentioned by the petitioner, did not cover the entire details of the duty and the amount deposited by the petitioner - petitioner was neither issued any notice nor afforded any opportunity to be heard by the designated committee before its application was rejected - violation of principles of natural justice. HELD THAT:- The procedure as contemplated under Section 127 of Finance Act conformed to the principles of natural justice and included an opportunity of affording the declarant an opportunity to be heard where there was a difference in the amount as computed by the declarant and the designated committee - It is cle....... + More
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2023 (5) TMI 899
Place of provision of services - Levy of Service tax on international ocean freight when both the service provider and service recipient are located outside India - Constitutional validity of Notification No.28/12-ST dated 20.6.2012, Notification Nos.1/2017-ST, 02/2017-ST 03/2017-ST, all dated 12.01.2017 and Section 66C(2) of Chapter V of the Finance Act, 1994 (as amended) - clarification of the Board in Para 4 4.1 of the Circular No.206/4/2017 Service Tax, dated 13.04.2017 - ultra vires provision of the Constitution or not - POPOS rules - evy of tax on goods are imported on CIF basis - levy of service tax in case of FOB - Reverse charge mechanism. HELD THAT:- Service tax initially became payable by steamer agents on ocean freight with effect from 22.01.2017 in view of the amendment by Notification No.1/2017-ST dated 12.01.20....... + More
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2023 (5) TMI 896
Grant of interest on the amount which was sanctioned as refund - Power of tribunal to grant interest - Refund of amount includes amount deposited with the Registrar of High Court - calculation of relevant period for which interest is to be paid. - HELD THAT:- There may not be any necessity to examine the effect of the CESTAT Procedure dated 17th July 2009 qua the order passed by the learned Tribunal dated 14th December, 2020 as the period during which the orders were reserved by the Tribunal would fall during which lockdown was imposed and the Hon'ble Supreme Court had also extended the period of limitation under various statutes. Therefore, on the said ground, the order passed by the learned Tribunal cannot be held to be non est in law. That apart, no such substantial question of law has been suggested by the revenue in this appea....... + More
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2023 (5) TMI 812
Rejection of declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - time limitation - It is the petitioner s case that it is entitled to the benefit of the Scheme since it had made a declaration under Section 125 of the Finance Act (No. 2), 2019 (declaration as contemplated under the Scheme) - whether the amount of service tax payable by the petitioner was quantified before the stipulated date, that is, before 30.06.2019? HELD THAT:- The expression tax dues is defined in wide terms. It encompasses dues that were mentioned in show cause notice(s) or were subject matter of disputes before various authorities. It also includes dues that were voluntarily disclosed by an assessee without the same being subject matter of any enquiry or dispute. Further, it covers arrears in respect of which there was no dispute o....... + More
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2023 (5) TMI 723
Refusal to honour the liability of paying the service tax (on the part of LIC) - It is the contention of petitioner that he was merely the service provider and since the tax is payable by the person, who had availed the services i.e., the tenant, his only obligation, in law, was to collect the tax and remit it to the Department - obligation to pay the service tax by virtue of the provisions of Chapter V of Finance Act No. 1994 - HELD THAT:- As could be seen from clause VI (1) of the lease agreement, it is specifically stated that rent was inclusive of municipal as well as other taxes as are assessed and levied without any reduction of income tax at source under Section 194-I. Thus, the rent was inclusive of the municipal and other taxes which are assessed and levied on only the property and there is no obligation on the landlord to pay....... + More
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2023 (5) TMI 526
Levy of service tax - works contract service - composite contract - rendering of taxable services in relation to commercial or industrial construction and in relation to construction of complex - HELD THAT:- The question whether the composite contracts were taxable under the service tax prior to 01.06.2007 is no longer res integra. The Supreme Court in the case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT] had referred to taxable services covered under Clause (g),(zzd), (zzh), (zzq) and (zzzh) of Section 65(105) of the Act and authoritatively held that the said taxable services referred only to service contracts simpliciter and not to composite works contracts. Admittedly, the challenge raised by the petitioner to the validity of Section 65(105)(zzzq) and (z....... + More
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2023 (5) TMI 525
Levy of Service Tax - Works Contract Service - whether the petitioner is liable to pay service tax, in addition to the tax paid by the petitioner, in respect of the said contracts? - HELD THAT:- The question whether the composite contracts were taxable under the service tax prior to 01.06.2007, is no longer res integra. The Supreme Court in the case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT ] had referred to taxable services covered under Sub-clause (g),(zzd), (zzh), (zzq) and (zzzh) of Section 65(105) of the Act and authoritatively held that the said taxable services referred only to service contracts simpliciter and not to composite works contracts. Admittedly, the challenge raised by the petitioner to the validity of Sub-clause (zzq) and (zzzh) of S....... + More
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2023 (5) TMI 440
Jurisdiction - appropriate forum to entertain the appeal - High Court or Supreme Court - appeals is regarding determination of taxability of the goods for the purpose of assessment of service tax - Sections 35G and 35L of Central Excise Act - Levy of Service tax - Transportation of Goods through Pipelines/Condult Services - seller or service provider - service provider/service recipient relationship exists or not. HELD THAT:- The very substantial question of law, which has been proposed by the appellant, raises an issue about the liability or otherwise of the assessee to pay service tax on transportation of goods by pipeline service. Thus, the core issue involved pertains to determination of the rate of duty of excise (service tax) or the value of goods for the purpose of assessment. Perusal of the language of subsection (2) of Sect....... + More
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2023 (5) TMI 101
Non-payment of Service Tax - apportioned upfront fee received by the respondent-corporation of Rs. 35 Crore - this amount had been accepted before the agreement dated 12.01.2007 - whether same amount of Rs. 35 crore, which was received by the respondent-corporation at Mumbai before the agreement dated 12.01.2007, can be made basis to issue the impugned show cause notice dated 11.10.2011? HELD THAT:- The answer to this question would be in the negative, as the jurisdiction to issue this notice was with the Raigad Commissionerate, which had already set aside the notice vide order dated 30.04.2014 (Annexure A-5). Rather, apart from notice dated 11.10.2011, two more notices dated 25.01.2011 and 10.10.2012 have also been set aside. The above said three notices were issued for the period from January, 2007 to March, 2012. The argument rai....... + More
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2023 (5) TMI 13
SVLDR Scheme - benefit of scheme denied due to his inability to make payment of Rs.2,74,860/- pursuant to Form SVLDRS-3 in view of the expiry of the challan (mandate form) in the face of the fact that although the payment that was made vide RTGS dated 22 June 2020 was initially accepted but later on reversed and refunded to the Petitioner s bank account due to an expired challan - HELD THAT:- The SVLDR Scheme is a Scheme that had been brought in by the Government put an end to legacy disputes in indirect tax matters which would benefit the tax payer, assessees as well as the Revenue. The tax payers would have the benefit of ending the legacy disputes with the Revenue Authorities and the Revenue Authorities would in turn unlock the Revenues that were locked up in such disputes. The Apex Court in the case of M/S. SHEKHAR RESORTS LIMIT....... + More
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