2018 (8) TMI 903
CENVAT Credit - manufacture of taxable as well as exempt goods - non maintenance of separate records - whether the appellant was required to pay 6% of amount of value of exempted goods cleared by them as they did not maintain separate record for input services? - Held that - Admittedly the Appellant have not maintained the separate accounts. But Rule 6(3) of Cenvat Credit Rules, 2004 permits the manufacturer or provider of output services, who op....... + More
2018 (8) TMI 902
Levy of service tax - outstanding advances along with interest - Consulting Engineer Services - Pure agent services - Held that - The respondent has provided only Consulting Engineer Services , on which they have discharged the service tax liability. - The work order issued by the Government Department is in the nature of cost plus contract, wherein the respondent has been appointed as the implementing agency on behalf of the Government Departmen....... + More
2018 (8) TMI 901
Levy of Service Tax - painting charges - Works Contract - case of appellant is that they are paying work contract tax to the state government; hence, the same activity cannot be subjected to another tax, namely, service tax - Held that - The Ld. Commissioner (Appeals) has taken the view that mere payment of work contract tax by itself will not lead to exemption from service tax. Further, it is not disputed that the said activity was in the nature....... + More
2018 (8) TMI 900
Banking and other Financial Services - appellant, is a banking company and a body corporate, conducting their operations in India - It was alleged that the services provided by the appellant to the RBI amounted to providing a taxable service under the Banking and other Financial Services which was taxable from 10.09.2004 - Held that - There is no ambiguity with reference to the Notification; therefore, the submission of the departmental represent....... + More
2018 (8) TMI 899
Commercial Training Centre - training to persons who aspire to take up employment in fire protection, lift technology and dental technology - non-payment of service tax on the amounts received by them from the persons undertaking training - demand for the period from 1.7.2004 to 9.9.2004 - Held that - If it was the intention of the government to exempt the activity during this period, it would have done so in an express manner, which is not the c....... + More
2018 (8) TMI 898
Classification of services - appellants were performing certain tasks in the factory of TATA mainly in processing of coffee beans - Department took the view that appellants were providing Manpower Recruitment or Supply Agency Service falling within the scope of Section 65 (68) of the Finance Act, 1994 and the taxable service thereof defined in Section 65 (105) (k) - time limitation. - Held that - In the facts of appeal at hand, it is clear from t....... + More
2018 (8) TMI 897
Extended period of limitation - Renting of Immovable Property Service - Held that - Hon ble High Court of Delhi in the case of Home Solutions Retails (India) Limited 2009 (4) TMI 14 - DELHI HIGH COURT held that renting of immovable property is not a taxable service, therefore, the extended period of limitation is not invokable in the facts and circumstances of the case. - The demand pertains to extended period of limitation is set-aside, conseque....... + More
2018 (8) TMI 821
Construction services - Construction of Residential of Complex Service - case of appellant is that the residential flats were constructed by them for weaker section of society for Ghaziabad Development Authority and same did not qualify to be residential complex service - Held that - To qualify to be a residential complex the building or buildings should have a common area and one or more facilities of services such as park, lift, parking space, ....... + More
2018 (8) TMI 820
Security agency services - amount recovered as reimbursement from the sister concerns - Man power supply Service - repair & maintenance service - Held that - Few records were shown which indicates that appellant has not charged any amount in addition to the proportionate actual salaries and wages and other expenses related to the personnel deployed by them. In the absence of any contrary evidence, it is held that the respondent has a case in ....... + More
2018 (8) TMI 819
Business Auxiliary Service rendered towards textile processing - N/N. 14/2004-ST dt. 10.09.2004 - suppression of facts - time limitation - penalty - Held that - The issue in dispute has been decided in favour of the appellant in a slew of Tribunal orders of the CESTAT Chennai - reliance placed in the case of TEXYARD INTERNATIONAL, SREE ANGALAMMAN EXPORTS, ATLAS EXPORT ENTERPRISES, M/S KANGAROO IMPEX VERSUS COMMISSIONER OF CENTRAL EXCISE, TRICHY 2....... + More
2018 (8) TMI 818
Business Auxiliary Service (BAS) - non-payment of Service Tax - bonafide belief or not? - suppression of facts - demand of service tax with Interest and penalty - Held that - In this case if no audit took place at the end of M/s Godavari Pipes Pvt. Limited, the evasion of service tax would not have been detected by the Revenue. The contention of the appellant that they wees under bonafide belief that their service recipient has to pay service tax....... + More
2018 (8) TMI 817
Business Auxiliary Service - sale of loan product of ICICI Bank in lieu of Commission - service to HDFC Chubb an insurance company for sale of General Insurance Policy to the buyers of the cars in lieu of Referral Fees - Demand of Service Tax on commission received from the Bank and referral fees received from HDFC Chubb. - Commission received from the bank against sale of loan product - Extended period of Limitation - Held that - The issue was n....... + More
2018 (8) TMI 816
Refund claim - Cleaning services provided to educational institution - whether the building of ISB can be considered as non-commercial building or commercial building? - Held that - It is not in doubt that Indian School of Business is registered as a company under the Companies Act and is engaged in the business of teaching management. This activity of the Indian School of Business does not make it a non-commercial institution; it is a commercial....... + More
2018 (8) TMI 815
Power of Remand of Commissioner (Appeals)- change in Classification of services - Scope of SCN - Manpower Supply Services or Works Contract Service? - N/N. 30/12 dated 20.06.2012 - Held that - In view of the judicial precedent set by the Hon ble Supreme Court in MIL India Ltd. vs. CCE 2007 (3) TMI 8 - SUPREME COURT OF INDIA that after the amendment made in 2001 into Section 35A w.e.f. 11.05.2001 the power of remand of the Commissioner (Appeals) b....... + More
2018 (8) TMI 814
GTA Services - case of Revenue is that deduction claimed by the appellant is not correct as the transport agencies have not given specific certificate as to whether they had availed the CENVAT credit or not on the motor vehicles procured by them - whether the differential Service Tax liability as confirmed by the adjudicating authority on the appellant is correct or otherwise? - Held that - The appellant had produced the general declarations file....... + More
2018 (8) TMI 813
Demand raised by invoking extended period of limitation - penalty - the demand primarily stands confirmed against the appellant on the ground that during the period relevant for the purposes of said appeal they had provided service falling under the category of site formation and supply of tangible goods services - Held that - The fact whether principal contractors have discharged the service tax liability for the full amount is required to be ve....... + More
2018 (8) TMI 812
Business Auxiliary Service - it was alleged that they have not reflected the correct value of the service in their ST-3 returns filed by them during the financial year 2009-10 to 2013-14 - Held that - The dispute in the present appeal relates to the verification of the facts as to whether the commission which has accrued in one particular month was actually received by the assessee in a subsequent month/year/period. It might be that the payment w....... + More
2018 (8) TMI 811
Refund of Service Tax paid - denial on the ground of unjust enrichment - bottling of alcoholic liquor conceived as Business Auxiliary Services and tax was erroneously paid - section 11B of the Central Excise Act - Held that - The said certificate dated 09.12.2017 was not before the authorities below and as such does not stand considered by them. Inasmuch as the said certificate is an important document, the appellant should be given an opportunit....... + More
2018 (8) TMI 810
Maintainability of appeal - appeal dismissed on the ground of non-deposit of 7.5% of the confirmed duty demand against the appellant - Section 35F of CEA - Held that - The appellants have now deposited 10% for the purpose of filling the appeal before the Tribunal. As such the condition of Section 35F for deposit of 7.5% before Commissioner (Appeals) stands satisfied - matter remanded to Commissioner (Appeals) for decision on merits........ + More
2018 (8) TMI 809
Time Limitation - the period involved is 2011-12 and the date of SCN is 26.05.2015 - no malafide intent - Held that - Admittedly the entire facts have been taken by the audit from the assessee s record, thus substantiating their plea that everything was being reflected in the books of accounts - It is well-settled that in such a scenario no mala fide can be attributed to the appellant so as to justifiably invoke the longer period of limitation - ....... + More
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