2018 (10) TMI 1077
100% EOU - Refund of CENVAT Credit - refund was rejected on the ground that availment of CENVAT Credit for the disputed period was not reflected in the ST-3 returns and the returns filed at the end of the quarter showed the available credit balance as zero - N/N. 27/2012-CE (NT) dated 18.06.2012 - Held that - Since the appellant claimed that revised returns were filed manually and the same were available with the department for necessary verifica....... + More
2018 (10) TMI 1076
Penalty - Non-payment of Service Tax - import of certain services from over-seas entities - reverse charge mechanism - Section 66A of Finance Act - Held that - Since the appellant did not pay the service tax attributable to receipt of taxable service....... + More
2018 (10) TMI 1075
Penalty u/s 76 and 78 of FA - liability of tax duly discharged - Held that - There is no dispute about the liability of Service Tax of ₹ 41,61,205/- pertaining to the period January, 2013 to March, 2013 which has been confirmed by the Commissioner in the impugned order. Also it is not in dispute that the entire amount of Service Tax along with interest of ₹ 2,13,191/- had been discharged by the respondent. - The learned Commissioner r....... + More
2018 (10) TMI 1074
CENVAT Credit - input services - outdoor catering services (canteen service) - period August, 2011 to September, 2015 - Held that - The credit availed by the appellant on Service Tax paid on outdoor catering services during the period is not admissible - reliance placed in the case of M/S. WIPRO LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE BANGALORE-III 2018 (4) TMI 149 - CESTAT BANGALORE - credit not allowed. - Benefit of reduced penalty - Hel....... + More
2018 (10) TMI 1073
Demand of differential tax - difference between the figures so received from Hindalco and the value of the services reflected by the appellants in ST-3 returns - demand of service tax with interest and penalties - extended period of limitation - Held that - The decision to reassess the service tax in respect of both the appellants for the period from April, 2005 to 31 March, 2010 is already exercised by Revenue by issue of other show cause notice....... + More
2018 (10) TMI 1072
Construction of residential complex service - non-payment of service tax - penalty - Held that - Undisputedly, the appellant had though rendered taxable services under the category of construction of residential complex service during the relevant period 1.7.2010 to 30.6.2012, but failed to discharge appropriate service tax in time and also failed to furnish periodical ST-3 returns indicating the amount of taxable value received against the said ....... + More
2018 (10) TMI 1071
Valuation - Maintenance and Repair Services to various motor vehicles - includibility - whether cost of such spare parts, lubricants etc. is required to be added in the cost of the services provided by them? - Held that - Reference can be made to this Bench s decision in the case of Tanya Automobiles Pvt. Ltd. v. Commissioner of Central Excise & Service Tax, Meerut-I 2016 (1) TMI 704 -CESTAT ALLAHABAD , wherein it was held by relying upon pre....... + More
2018 (10) TMI 1070
100% EOU - Refund of unutilized CENVAT Credit - CVD paid on capital goods - service tax paid on Air Travel Agent service - Rule 5 of the Cenvat Credit Rules, 2004 - denial of refund also on the ground that requirements of Rule 9 (6) of the rules not complied with. - Service tax paid on Air Travel Agent service - Held that - Rule 5 specifies the formula for claiming refund of service tax paid on the input services. On reading of the said rule, it ....... + More
2018 (10) TMI 1069
Refund of accumulated CENVAT Credit - export of services - Relevant time - Rejection of refund on the ground of time limitation - Rule 5 of CENVAT Credit Rules, 2004 read with Notification No. 27/2012-CE(NT) dated 18.6.2012 - Held that - The issue is no more res integra and considered by the Larger Bench of this Tribunal in the case of Span Infotech Pvt. Ltd. 2018 (2) TMI 946 - CESTAT BANGALORE , where it was held that In respect of export of ser....... + More
2018 (10) TMI 1068
Liability of service tax - construction services - scope of services provided to railways - whether design, supply and erection of warehouse for exclusive use of CONCOR to store imported and export containerized cargo would fall under the scope of exclusion clause of construction work of Railways? - Held that - The learned Commissioner (Appeals) has decided the issue in favour of the respondent on the ground that the Revenue could not establish t....... + More
2018 (10) TMI 1067
Demand of differential duty paid - disclosure of incorrect gross receipts in the returns - no evidence produced by appellant in rebutting the allegations - Held that - The appellants were neither serious in prosecuting their case before the authoriti....... + More
2018 (10) TMI 1066
CENVAT Credit - time limit for taking credit - denial of credit on the ground that such credit was not taken within the prescribed period of six months from the date of issue of invoice - Rule 4(7) of Cenvat Credit Rules, 2004 - Held that - It is an admitted fact that the invoices were issued by the service provider to the appellant during the month of February/ March 2013 and June 2014 and that the appellant had availed Cenvat Credit in November....... + More
2018 (10) TMI 1007
Short payment of service tax - Management Consultant Services - Demand of service tax of ₹ 23,44,07,478/- no service provider and service receiver relationship - Held that - The contribution received from non-governmental agencies was not in respect of any specific service rendered to the organization from whom the money was received and the money received had no relation with the number of people to be recruited by such organization - ther....... + More
2018 (10) TMI 974
Refund of Service tax paid erroneously - refund claimed on the ground that appellant provided services to the developer of SEZ and the services were consumed in the SEZ itself - case of Revenue is that the approval of Co-developer agreement was issued on 28.01.2008 whereas the services provided during period August 2007 to December 2007 - denial of refund also on the ground of unjust enrichment. - Held that - The Co-developer agreement dated 27.0....... + More
2018 (10) TMI 973
Business Auxiliary Service - appellant acting as purchase agents, for overseas buyers of processed sea foods - export of services or not? - case of Revenue is that the appellants provided services falling under Business Auxiliary Service and that the consideration received by them was not in convertible foreign exchange and thus, are not exempted from payment of Service Tax. - Held that - The service provider i.e. the appellant is situated in Ind....... + More
2018 (10) TMI 972
Renting of immovable property service - undertaking of the Government of Punjab and owner of warehouses which have been rented by them to the Food Corporation of India of storage for food grains - Held that - The issue is decided in appellant own case PUNJAB STATE WAREHOUSING CORPORATION VERSUS CCE, CHANDIGARH 2018 (2) TMI 154 - CESTAT CHANDIGARH , where it was held that as these services are for agricultural produce, which is not in dispute, the....... + More
2018 (10) TMI 971
Business Auxiliary Service - marketing and promotion of pesticides/insecticide manufactured by their principal - extended period of limitation - Held that - The issue came up before this Tribunal in the case of M/s Frontier Agrotech Pvt Limited 2018 (8) TMI 1171 - CESTAT CHANDIGARH wherein the services in question are identical to the services in hand and this Tribunal held that the services rendered by the appellant are Agricultural Extension Se....... + More
2018 (10) TMI 970
Security Agency Services - non-payment of service tax - non-filing of returns - appellant failed to establish his case - Held that - The appellant have not filed any grounds of appeal in support of their contentions except merely saying that Commissioner (Appeals) has erred in law and facts. The bare assertions made in the grounds of appeal have not been supported by any narration about basis or arguments or case laws. Such grossly inadequate ple....... + More
2018 (10) TMI 901
Refund claim - duty paid under protest - interpretation of statute - Distinct Person - Club or Association service - grounds assigned for claim of refund were that there are no distinct persons viz, service provider and service receiver and since the person contributing and benefiting are the same, as per the principles of mutuality, the activities should not be subjected to levy of service tax. - Whether the ld. Commissioner (Appeals) has correc....... + More
2018 (10) TMI 900
Refund/rebate of Service Tax paid on export of services - Business Auxiliary Services - service charges in the form of commission by their Parent Company - Export of Service Rule, 2005 - Held that - The procedure of retaining the service charge/commission amount and only remitting the remaining portion of the proceeds in foreign exchange will have to be necessarily treated as saving of foreign exchange and by implication is akin to receipt of mon....... + More
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