2018 (5) TMI 1422
Classification of services - Works Contract Services or Erection, Commissioning or Installation Service? - certain contracts executed by the appellant for M/s Hindustan Petroleum Corporation - the Department was of the view that the activity carried out is in the nature of installation of tanks, pumps and related jobs - Held that - the appellant has claimed that the activities are covered under the definition of Works Contract Services . Further ....... + More
2018 (5) TMI 1421
CENVAT credit - input services - Maintenance and Repair Service - On line Information - Commercial Training or Coaching Service - Scientific and Technical Consultancy Service - Erection, Commissioning and Installation Service - Consultancy Services - Held that - the Revenue has not brought on record any ground to allege that the credit availed is in respect of ineligible input services. In the absence of any such ground, the CENVAT credit availed....... + More
2018 (5) TMI 1420
Levy of Service tax - Supply of Tangible Goods Service - renting-out heavy duty cranes to various parties engaged in the construction of Delhi Metro - Held that - The facts of the present case reveal that the appellant has supplied machinery on hire along with the operators. The customer is free to make use of the equipment along with the operator for activities as per necessity - It is further evident from the record of the case that the appella....... + More
2018 (5) TMI 1419
CENVAT credit - input services used for providing taxable services as well as trading activity - Rule 6 (2) of Cenvat Credit Rules, 2004 - Held that - Tribunal in case of Commissioner of Service Tax, Delhi vs. Machine Tools India Pvt. Ltd. 2017 (8) TMI 833 - CESTAT NEW DELHI has held that on the trading activity which was not even considered even as exempted service prior to 01/04/2011, no Cenvat credit is available on any input service attributa....... + More
2018 (5) TMI 1418
Penalty - Liability of service tax - incentive received for use of AMADEUS systems - Held that - taking note of the fact that the said issue was under litigation before Tribunal, the appellant was under bonafide belief that they are not liable to pay service tax - penalties do not sustain. - Penalty - Liability of Service Tax - remuneration / commission received from insurance companies - Held that - taking into consideration that the issue being....... + More
2018 (5) TMI 1417
Demand of service tax - referral services provided to foreign universities/colleges and banks - period post 01.07.2012 - Place of Provision Rules - export of services - case of appellant is that the appellant is not intermediary, therefore, they are not liable to pay service tax post 01.07.2012 - extended period of limitation. - Whether the appellant is intermediary in terms of Rule 2(f) of POPS Rules, 2012 or not? - Held that - As the appellant ....... + More
2018 (5) TMI 1415
Refund of unutilized CENVAT credit - rejection on the ground of time limitation - Section 11B of the Central Excise Act, 1944 - rejection on the ground that the application for refund of CENVAT credit was submitted after expiry of one year from the relevant date under Section 11B of CEA - Held that - the Commissioner (Appeals) has rightly relied upon the decision of the GTN Engineering (I) Ltd. 2011 (8) TMI 960 - MADRAS HIGH COURT wherein it has ....... + More
2018 (5) TMI 1414
Refund claim - time limitation - relevant date for the purpose of computation of one year in the case of export of service in terms of Section 11B - Held that - Larger Bench in the case of CCE&CST, Bangalore Vs. Span Infotech (India) Pvt. Ltd. 2018 (2) TMI 946 - CESTAT BANGALORE , after hearing of the party, has unanimously held that the relevant date for the purposes of deciding the time limit for consideration of refund claim under Rule 5 of CE....... + More
2018 (5) TMI 1413
Refund of unutilized CENVAT credit - denial on the ground of time bar as well as on lack of nexus in regard to certain services - Held that - as far as rejection of refund on time bar is concerned, by following the Larger Bench decision in the case of CCE&CST, Bangalore Vs. Span Infotech (India) Pvt. Ltd. 2018 (2) TMI 946 - CESTAT BANGALORE , where it has been held that relevant date of one year for the purpose of time limit for consideration of ....... + More
2018 (5) TMI 1366
Refund claim - Relevant time - rejection on the ground that they have been filed beyond one year from the let export date as mandated under N/N. 17/2009-ST - Held that - the relevant date will have to be adjudged as per the provisions of Section 11B of the Central Excise Act, 1944. In particular portion (A)(i) of the Explanation to Section 11B ibid, namely the date on which the ship in which the goods are loaded leaves India. - Matter remanded to....... + More
2018 (5) TMI 1365
Liability of service tax of Bureau of Indian Standards (BIS) - Technical Testing and Analysis Services - excess charges received by the appellant - It appeared to the department that the amounts have been received by appellants from the customers which are in the nature of advances and the appellant is liable to pay service tax on the same - Held that - whenever any amount is received at the first instance from any client, appellant discharges th....... + More
2018 (5) TMI 1364
Refund of unutilized CENVAT credit - Rule 5 of the CCR 2004 read with N/N. 5/2006-CE (NT) dt. 14.03.2006 - Held that - The lower appellate authority has analyzed each of the issues one by one and has come to a reasoned finding. The Commissioner (Appeals) has also directed the assessee to file separate refund claims - On the issue of eligibility of various input services which the Revenue has found fault, the matter is now well settled in a number....... + More
2018 (5) TMI 1363
Non-refundable deposit, one time premium of Salami, which is not refundable - whether the said deposit is liable for Service Tax under the head of renting of immovable property? - Held that - there is a separate charge for the rent, which alone is taxable, the onetime premium charges is nonrefundable deposit, it is called as one time premium and not part of rent. Therefore, the same is not taxable - appeal allowed - decided in favor of appellant........ + More
2018 (5) TMI 1362
Business Support Services - the appellant had supplied RMC from their plant to the site of the customer through Transit Mixer Vehicle and the RMC is poured out by pumping from the special purpose vehicle and delivered at the desired location in the site - As the appellant had not discharged service tax on the service provided by them to clients in respect of RMC supplied to other manufacturers, the department was of the view that the said activit....... + More
2018 (5) TMI 1361
Refund claim - refund filed on the premise that on their activity of construction, they are not liable to pay service, therefore, amount paid by them is to be refunded - time limitation - unjust enrichment - Held that - it cannot be held that the appellant has filed refund claim with a delay. As in a case where is a dispute whether there is a liability of the assessee or not and the same has been settled by the higher forum, in that circumstances....... + More
2018 (5) TMI 1360
Demand of service tax after rejection of declaration under the Voluntary Compliance Entitlement Scheme (VCES) of the ground of limitation - validity of show cause notice - extended period of limitation - Held that - appellant provided business/service during the period April, 2008 to December, 2012 and filed declaration and VCES Scheme 2013 on 19.2.2014. Thereafter, the show cause notice has been issued on 17.02.2015 by without invoking extended ....... + More
2018 (5) TMI 1359
Valuation - completion and finishing services - abatement - As per the Revenue, value of the material used by appellant is not separately indicated in various invoices and service tax was charged on the invoice value, after availing abatement of 67% to which the appellant are not entitled for abatement of 67% - Held that - it is not disputed that appellant is executing the works of finishing assigned to them along with material - in terms of the ....... + More
2018 (5) TMI 1305
Refund claim - time limitation - section 11B of CEA - Held that - reliance placed upon the decision in the case of CCE, Coimbatore vs. GTN Engineering India Ltd. 2011 (8) TMI 960 - MADRAS HIGH COURT wherein it has been held that the relevant date for computing one year under Section 11B of the Central Excise Act, 1944 is to be determined by complying Rule 5 of CENVAT Credit Rules, 2004 and the assessee can file the refund claim for a quarter and ....... + More
2018 (5) TMI 1304
Penalty u/s 77 and 78 - Manpower Recruitment or supply Agency services - Security Agency Services - reverse charge mechanism - service tax with interest paid before issuance of SCN - Held that - when the appellant has paid the service tax along with interest before the issue of SCN, the authority should not have issued the SCN and the case of the appellant is covered by the provisions of Section 73(3) of the Finance Act - appeal allowed - decided....... + More
2018 (5) TMI 1303
CENVAT credit - demand of 6% of the value of the exempted service - assessee reversed the proportionate CENVAT credit - Held that - the appellant has reversed the proportionate CENVAT credit on 22/02/2016 before the adjudication order was passed - Though the appellant has submitted that he has submitted the detailed worksheet relating to his trading activity and has also disclosed everything in their return, but the authorities have not considere....... + More
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