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Service Tax - Tribunal - Case Laws
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- 2021 (1) TMI 754 - CESTAT CHENNAI
CENVAT Credit - input services - services provided by the Insurance Corporation for insuring the deposits of public with the banks - HELD THAT:- This very same issue was referred to Larger Bench and vide order in the case of M/s. South Indian Bank (supra) dated 20.03.2020[2020 (6) TMI 278 - CESTAT BANGALORE], the Larger Bench of the Tribunal had held that credit is eligible on the service tax paid on such premiums. The learned AR has relied upon the decision of CESTAT Bench at Mumbai in the case of M/s. Bank of America [2020 (11) TMI 582 - CESTAT MUMBAI]. The very same issue has again been referred to the Hon’ble President to resolve the issue by constituting a Larger Bench. The reason for such reference and doubting of the order rendered by the Larger Bench is that the decision rendered by the Hon’ble Apex Court in Dilip Kuma....... + More
- 2021 (1) TMI 712 - CESTAT BANGALORE
Manpower Recruitment and Supply of Manpower Agency Service or not - secondment charge - amount reimbursed or reimbursable by the applicant to Target Corporation, USA under the terms of the secondment agreement - whether in the nature of income accruing to Target USA in respect of which, tax is liable to be deducted at source by the applicant under the provisions of Income Tax Act, 1961? - payroll processing charges - payment proposed to be made by the applicant towards payroll processing charges - applicability of provisions of Double Taxation Avoidance Agreement (DTAA) entered into between India and USA. HELD THAT:- It is found from the definition of “Manpower Recruitment or Supply Agency” seeks to bring under its ambit, two types of activities i.e. recruitment of manpower and supply of manpower and further the service become....... + More
- 2021 (1) TMI 711 - CESTAT KOLKATA
Levy of Service tax - Business Auxiliary Services - Cargo Handling Services - handling and processing of slag mixture generated by steel companies (clients) during the manufacturing process undertaken by them - period prior to 16.06.2005 - extended period of limitation - HELD THAT:- For the period prior to 16.06.2005, the definition of BAS under Section 65(19)(v) of the Act, inter-alia, mean any service in relation to production of goods on behalf of the client. The Principal Bench in assessee’s own case, M/S FERRO SCRAP NIGAM LIMITED VERSUS CCE, RAIPUR [2014 (1) TMI 1049 - CESTAT NEW DELHI] as relied by the assessee, has already observed in identical set of facts that there is no third person in the instant case, whereas the tax can be levied under BAS only in case the service is provided on behalf of the client i.e. there would be....... + More
- 2021 (1) TMI 567 - CESTAT AHMEDABAD
Rectification of mistake - error apparent on the face of record - case of Revenue is that in the impugned order different judgments which were submitted by other Authorised Representative at the time of Early Hearing Application were cited. Therefore, it is his submission that all the judgments cited in the submission have not been considered. Therefore, the order needs to be corrected and effect of the written submission dated 14/09/2020 and the judgments cited therein may be given and, accordingly, the order may be corrected. HELD THAT:- All the judgments are not relevant on the line of discussion and finding given in the final order dated 22.092020. Therefore, it cannot be said that submission of the learned Authorised Representative made at the time of hearing was not considered. The judgments cited in the order at para 5 may be replaced with the aforesaid judgments. With this the mistake apparent on record in the order dated 22/09/2020 stands corrected - Application allowed.
- 2021 (1) TMI 384 - CESTAT CHENNAI
Non-payment of service tax - service rendered to foreign customers - tax not paid under the belief that it amounted to export of services - Video Tape Production Service - HELD THAT:- Issue decided in the case of PRASAD CORPORATION LTD. VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2017 (11) TMI 435 - CESTAT CHENNAI] where it was held that we are not able to fathom how the adjudicating authority, having stated that the appellants are not engaged in the recording of any programme etc. has concluded that services or restoration, giving special effects etc. on the old films would be a "Video Tape Production". Appeal allowed - decided in favor of appellant.
- 2021 (1) TMI 383 - CESTAT CHANDIGARH
Refund of Service Tax - rejection of refund claim holding that the appellant has not contested the service tax liability, therefore, the refund claim of service tax paid is not admissible - HELD THAT:- The fact which is admitted by both the sides that in the earlier round of litigation, this Tribunal passed the order and dropping the demand of service tax for extended period of limitation alongwith interest and the said order is final. In that circumstances, the refund claim filed consequent that order is admissible in the eyes of law. The refund claim alongwith interest to be paid by the department within one month from the date of receipt of this order is allowed - appeal allowed - decided in favor of appellant.
- 2021 (1) TMI 181 - CESTAT MUMBAI
CENVAT Credit - input services - deposit insurance service provided by the Deposit Insurance and Credit Guarantee Corporation (DICGC) - HELD THAT:- In the decision of the Larger Bench of the Tribunal in South Indian Bank vs. The Commissioner of Customs, Central Excise & Service Tax-Calicut [2020 (6) TMI 278 - CESTAT BANGALORE] it has been held that insurance service provided by the DICGC to the Banks for insuring the deposits of the public with the Banks is an “Input Service” in terms of Rule 2(l) of CCR and Cenvat credit for the service tax paid by the banks for this service can be availed by the banks for rendering output service. In view of the decision of the Larger Bench of the Tribunal in the matter of South Indian Bank, it can be concluded that the issue involved in the instant Appeal is no longer res integra. Credit is allowed - appeal allowed - decided in favor of appellant.
- 2021 (1) TMI 180 - CESTAT MUMBAI
Refund of unutilized Cenvat Credit - refund rejected on the ground of nexus, formula prescribed under Rule 5 ibid as well as Notification No.27/2012-CE (NT) dated 18.6.2012 while calculating the amount of refund was not properly applied, on the ground that maximum amount of eligible refund cannot be greater than the unutilized Cenvat Credit for the quarter and also on the ground that the value of services are not paid to the vendor within the limitation period as prescribed u/r 4(7) ibid. HELD THAT:- There is no discussion about the contentions raised by the appellants and in the impugned order there are no proper reasonings/ findings as to how the part of the refund claim was disallowed. From the impugned order it is not possible to know the reasoning for rejection of the part of refund claim. Learned Commissioner ought to have discussed....... + More
- 2021 (1) TMI 179 - CESTAT KOLKATA
Valuation - Business Auxiliary Service - inclusion of value of sizing in assessable value - Commissioner held that sized coal is an excisable product and sizing operation is an activity incidental and ancillary to the completion of a manufactured product and since the value of sizing is includible and has been included in the assessable value of coal sold to the customers - HELD THAT:- Sizing of coal is an incidental and ancillary process to make coal marketable and thus complete “manufacture” of coal and to make it into “excisable goods” as per Section 2(d) of the Central Excise Act. The process of sizing of coal is also therefore outside Section 65(19) of the Act since it is a process in the manufacture of the final product, sized coal. It is also found from the records of the present proceedings that in respect ....... + More
- 2021 (1) TMI 140 - CESTAT KOLKATA
Leviability of service tax - clearing and forwarding agent service - consignment agency services alleged to have been rendered by the appellant to Tata Steel Limited - HELD THAT:- The appellant’s activities were limited to conversion of the raw materials supplied by TSL into finished goods and to send the said finished goods of TSL to the clearing and forwarding agent/consignment agent, appointed by the appellant and TSL jointly, who were situated at various parts of the country - it is also found that although the appellant had entered into the consignment agency agreement with TSL this agreement was never acted upon by the parties. The appellant also did not receive any amount from TSL as and by way of consignment agent or towards providing any consignment agency service under the said consignment agency agreement. No evidence to ....... + More
- 2021 (1) TMI 139 - CESTAT KOLKATA
Refund of unutilised CENVAT Credit - refund denied for non-submission of requisitioned documents - opportunity of being heard also not given - violation of principles of natural justice - HELD THAT:- Refund has been denied for non-submission of requisitioned documents which the appellant submitted before the Ld. Commissioner (Appeals) which has not been considered in the impugned order. With regard to the dispute raised by the original authority for denial of refund on ground of classification, I do not agree with the reasons assigned by the said authorities inasmuch as when the repair and maintenance service per se is not excluded for the purpose of availing credit, refund should not be denied on the ground that the service provider should not have classified the same under the category of Renting of Immovable Property services. Further,....... + More
- 2021 (1) TMI 103 - CESTAT MUMBAI
Rent-a-cab scheme operator Service - Deemed Sale - constitutionally demarcated exclusion of the authority of the Union that precluded statutory enactment of tax on transactions of sale - section 73(1A) of Finance Act, 1994 - HELD THAT:- It is not in dispute that the tax liability confirmed in the impugned order were demanded in statements issued, under section 73(1A) of Finance Act, 1994, by reference to facts, and evidence, elaborated in the first show cause notice for the period from 1st April 2008 to 30th September 2012 which straddles the service enumerated in section 65(105)(o) of Finance Act, 1994 and the successor ‘negative list’ regime. The disputed tax in the present appeal pertains to leviability in the ‘negative list’ regime as provider of service relating to lease of motor vehicles and on the entire con....... + More
- 2021 (1) TMI 8 - CESTAT NEW DELHI
Reversal of CENVAT Credit - Banking and other Financial Services - It was alleged that the appellant has not complied with the provision of of Rule 6 (3B) of Cenvat Credit Rules, 2004 in as much as it has failed to pay on monthly basis, an amount equal to 50% of the credit availed on inputs and input services used for provision of output service of banking and other financial services - Penalty - HELD THAT:- The perusal of Rule makes it clear that it require reversal of Cenvat Credit availed on inputs and input services used for provision for output service of Banking and Other Financial Services in each month but to an amount equal to 50% of the such credit availed. The Adjudicating authority below has acknowledged the reversal of credit by the appellant. However has held that reversal is not the equivalent to 50% of the total credit as ....... + More
- 2020 (12) TMI 1096 - CESTAT NEW DELHI
CENVAT Credit - short/delayed payment of service tax - willful statement or willful suppression of facts with an intent to evade payment of service tax - extended period of limitation - Notification dated September 10, 2004 - period October, 2005 to March, 2007 - HELD THAT:- It is correct that section 70 of the Finance Act requires every person liable to pay service tax to himself assess the tax on the services provided by him and furnish a return, but at the same time the Circular dated April 23, 2009 also casts a duty on the assessing officer to effectively scrutinize the returns, at least at the preliminary stage. The appellant has been regularly filing the returns and so the Department cannot take a stand that it is only during the audit that it can examine the factual position. Thus, it cannot be urged by the Department that if the o....... + More
- 2020 (12) TMI 1069 - CESTAT NEW DELHI
Refund of services tax - input services received by the unit of the appellant established in SEZ - refund rejected for alleged non-compliance of several conditions prescribed in the notifications dated March 3, 2009 and May 20, 2009, but in view of the provisions of section 26 of the SEZ Act read with rules 22 and 31 of the SEZ Rules, the claim for refund could not have been rejected - Refund in respect of certain input services not duly approved by Unit Approval Committee - Availment of CENVAT Credit - Time limit for filing of refund - No documentary evidence to satisfy condition no. 2(a) of Refund Notification - Nexus of input services with the ‘authorized operations’ - Input service invoices are dated prior to the date of refund notification - Refund admissible only in case where services not wholly consumed within SEZ. Ref....... + More
- 2020 (12) TMI 1055 - CESTAT NEW DELHI
Demand of Service Tax - Merger / Demerger of units - commission/ discounts paid to Abhijeet Ltd. and Corporate Ltd. - case of Revenue is that Abhijeet Ltd. and Corporate Ltd. had merged with the Appellant, it was the Appellant that was liable to pay service tax that would otherwise have been payable by Abhijeet Ltd. and Corporate Ltd. - HELD THAT:- It is apparent that only the Sponge Iron Plants and Power Plants of Abhijeet Ltd. and Corporate Ltd. merged with the Appellant and it was not a merger of Abhijeet Ltd. merged with the Appellant and it was not a merger of Abhijeet Ltd. and Corporate Ltd with the Appellant. The Demerged Companies, namely Abhijeet Ltd. and Corporate Ltd., continue to operate as going concerns. Thus, the liabilities of Abhijeet Ltd. and Corporate Ltd. could not have been fastened upon the Appellant. However, even i....... + More
- 2020 (12) TMI 1018 - CESTAT BANGALORE
Manpower recruitment or supply agency service - Non-payment of service tax - agreements entered into by the appellant with its group companies located in the USA, UK, Dublin (Ireland), Singapore etc. and provide general back office and operational support to such group companies - certain employees who were seconded to the appellant by the foreign group companies - amounts are remitted by the Appellant in foreign currency and accounted in their financial statements - Demand alongwith interest and penalty - Circular F.No. B1/6/2005-TRU dated 27.07.2005 - HELD THAT:- The definition of “Manpower Recruitment or Supply Agency” seeks to bring under its ambit, two types of activities i.e. recruitment of manpower and supply of manpower and further the service becomes the taxable service only if provided by a manpower recruitment or su....... + More
- 2020 (12) TMI 1017 - CESTAT NEW DELHI
Condonation of delay in filing appeal - recovery of CENVAT Credit - construction services other than residential complex - HELD THAT:- It is a fact that the appellant had taken loan from the banks and ultimately the loan was declared as NPA and proceedings were initiated against the appellant under the provisions of the SARFAESI Act. Possession was also taken by the bank on July 26, 2013. After the impugned order was passed by the Commissioner on February 10, 2014, the appellant has reversed the CENVAT credit. It also needs to be noticed that the mall was ultimately auctioned by J.M. Financial Assets Reconstruction Company. It also transpire from the records that the Department had written letters to J.M. Financial Assets Reconstruction Company and the auction purchaser for compliance of the order passed by the Commissioner. The appellant....... + More
- 2020 (12) TMI 1016 - CESTAT KOLKATA
Commercial Coaching or Training service - the contention of the Appellant/Applicant that the retrospective amendment in the definition of Section 65(105)(zzc) of Chapter V of the Finance Act, 1994 without a validation clause would not affect pending proceedings, was rejected - time limitation - HELD THAT:- The clarification sought for by the Appellant/Applicant in the Miscellaneous Applications is wholly unnecessary for the reason that on a bare perusal of Para 8 and 9 of the Final order alongwith Para 12 and 13 thereof, it is amply clear that the Service Tax demand of ₹ 19,02,103/- on reimbursable expenses for the period of October, 2001 to March 2006 is already set aside and further in respect of Service Tax demand of ₹ 78,12,418/- for the period of 01.07.2003 to 31.03.2008 under the category of Commercial Coaching or Traini....... + More
- 2020 (12) TMI 1015 - CESTAT NEW DELHI
Admissibility of abatement under the Notification dated March 1, 2006 - impugned order has denied the abatement availed by the appellant during the month of March, 2006 on the ground that the appellant availed and utilized credit for providing the output services of CIC for the month of March 2006, which is not permitted under the Notification dated March 1, 2006 - HELD THAT:- CENVAT credit availed by the appellant of the service tax paid by the service providers for the services rendered prior to 01.03.2006 cannot be faulted with as availment of CENVAT credit by service recipient is subject to the condition that payment for such service rendered as the provisions. Undisputedly, in this case the appellant had paid the service providers / settled the service providers bill subsequently from March 2006 for the service rendered prior to 01.0....... + More
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