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Service Tax - Tribunal - Case Laws
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- 2021 (7) TMI 1216 - CESTAT NEW DELHI
Interest on late payment of sanctioned refund - Section 11BB of Central Excise Act, 1944 - despite order, refund not ordered till date - HELD THAT:- The refund claim of the appellant stands already allowed with consequential relief. Since the order of Commissioner (Appeals) is silent about the sanction of interest and the law if mandates the interest to flow consequent to sanction of refund that shall be covered under the order of consequential relief already passed by Commissioner (Appeals). There are no cause of action as of now available with the appellant to challenge the said order. The appropriate remedy would have been sought by filing an application to the Department seeking implementation of the impugned order No.81/2019 dated 25th November, 2019. The appeal is, therefore, held to be pre-mature, accordingly, stands disposed of giving liberty to the appellant to approach the Department.
- 2021 (7) TMI 1195 - CESTAT NEW DELHI
Refund of erroneous payment of service tax - time limitation - submission of required documents - principle of unjust enrichment - HELD THAT:- Rule 2(bc) of Service Tax Rules, refers to the meaning of ‘body corporate’ in Section 2(7) of the Companies Act, wherein any other body corporate which includes a LLP is specifically excluded from the definition of body corporate. Thus, the appellant as a LLP, is not required to pay service tax under the reverse charge mechanism during the period under dispute. It is held that the appellant is entitled to refund of the service tax paid erroneously under reverse charge, as per the refund application - the adjudicating authority is directed to grant refund within a period of 45 days from the date of receipt of a copy of this order with interest for the period starting after three months from the date of refund application till the date of grant of refund. Appeal allowed - decided in favor of appellant.
- 2021 (7) TMI 1183 - CESTAT CHENNAI
Levy of service tax - Banking and Other Financial Services - Interest earned from lending of Gold - Safe-vault services allegedly provided to foreign sellers - period from 01.04.2014 to 31.03.2015 - HELD THAT:- The issue decided by Division Bench of the Tribunal in M/S. INDIAN OVERSEAS BANK VERSUS THE COMMISSIONER OF CENTRAL EXCISE & ST [2020 (3) TMI 751 - CESTAT CHENNAI] and the appeal has been decided in favour of the assess. The submissions, therefore, is that in view of the aforesaid decision, of the Tribunal, the order impugned in the present appeal should be set aside. Appeal allowed - decided in favor of appellant.
- 2021 (7) TMI 1095 - CESTAT BANGALORE
Classification of services - renting of immovable property service or Support Services of Business and Commerce - appellant/assessee is the first Electronic Software Technology Park promoted and funded by the Government of Kerala and is a State Government Company - amount received from KSITIL is towards Business Support Service or not - inclusion of notional interest on refundable deposits in value of taxable supply - taxability of sale of space or time for advertisement - bus service plying between the Technopark and Kariyavattom - tour operator service or not - time limitation - interest - penalties. Classification of services - assessee had acquired land and developed ETP by constructing buildings, roads, continuous power and water supply, security service, communication, housekeeping, medical attention including ambulance service etc........ + More
- 2021 (7) TMI 1094 - CESTAT HYDERABAD
CENVAT Credit - input services - services used in setting up their plants at the industrial township called Sri City - Rule 2(l) of the Cenvat Credit Rules, 2004 as amended with effect from 1-4-2011 - Department wants to deny them the benefit of the CENVAT credit on the ground that ‘services related to setting up of a factory’ which were specifically included prior to 1.4.2011 were no longer specifically included post 1.4.2011 - levy of interest and penalty - HELD THAT:- The definition of ‘input service’ prior to 1.4.2011 had two parts- a main part of the definition and an inclusive part of the definition. This inclusive part specifically included the services availed for setting up the factory. After 1.4.2011, it has three parts- a main part, an inclusive part and an exclusive part. The services used for setting u....... + More
- 2021 (7) TMI 1092 - CESTAT CHENNAI
Levy of Service tax - amount collected towards liquidated damages - agreement to tolerate breach of timelines stipulated in the contract - agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act - period involved in all the appeal is after 01.07.2012 - interest - penalty - HELD THAT:- There is substance in the submission advanced by the learned counsel for the appellant that no service tax is payable on the amount collected towards liquidated damages as this issue has been decided by the Tribunal in favour of the appellant in M/S SOUTH EASTERN COALFIELDS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, RAIPUR [2020 (12) TMI 912 - CESTAT NEW DELHI] where it was held that It is, therefore, not possible to sustain the view taken by the Principal Commissioner that penalty amount, for....... + More
- 2021 (7) TMI 1090 - CESTAT CHENNAI
Levy of service tax - liquidated damages recovered by the appellant for acts of default - delayed or deficient supplies by various suppliers - consideration for tolerance of an act or not - penalties - HELD THAT:- There is substance in the submission advanced by the learned counsel for the appellant that no service tax is payable on the amount collected towards liquidated damages as this issue has been decided by the Tribunal in favour of the appellant in M/S SOUTH EASTERN COALFIELDS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, RAIPUR [2020 (12) TMI 912 - CESTAT NEW DELHI] where it was held that It is, therefore, not possible to sustain the view taken by the Principal Commissioner that penalty amount, forfeiture of earnest money deposit and liquidated damages have been received by the appellant towards “consideration&....... + More
- 2021 (7) TMI 1088 - CESTAT BANGALORE
Levy of service tax - Customs House Agent Services - business of freight forwarding wherein various activities in relation to transportation of goods in the course of import/export by sea and air undertaken - non-taxable service - non-taxable territory - Circular of the Board No. 197/7/2016-S.T dated 12/08/2016 - extended period of limitation - HELD THAT:- The appellant is authorized to act as a CHA under Customs Housing Agent Licensing Regulations and has been granted a license. Further, it is found that the main revenue of the appellant comes from providing exclusive freight forwarding activity which accounts for substantial income of the appellant. Perusal of the definition of ‘CHA’ as provided in the Finance Act as well as in Regulation, it is found that the scope of CHA service is restricted only to the licensed activitie....... + More
- 2021 (7) TMI 1026 - CESTAT NEW DELHI
Classification of services - GTA services or not - appellant is transporter of timber/firewood for forest Department of Government of Madhya Pradesh - cartage Challan equivalent to the consignment note or not - period 2013-14 to 2015-2016 - HELD THAT:- The carting Challan in this case is only for internal control of forest department. Such carting Challan is not equivalent to a consignment note which is issued by the transporter. The consignment note is a negotiable instrument and the transporter is bound to deliver the goods to bonafide holder of title, as mentioned in the consignment note. Such element of ‘consignment note’ are absent in the ‘carting Challan’. The carting Challan is not equivalent to consignment note. Accordingly, the appellant has not rendered the services as per the definition of GTA under the Finance Act - appeal allowed - decided in favor of appellant.
- 2021 (7) TMI 1001 - CESTAT AHMEDABAD
Benefit of abatement of 76% under N/N. 01/2006-S.T., 21/97-S.T., 39/97-S.T., 40/97-S.T., 12/2001-S.T., 8/2003-S.T., 12/2003-S.T., 18/2003-S.T., 19/2003-S.T., 2/2004-S.T., 9/2004-S.T. and 10/2004-S.T. - appellant had availed the Cenvat credit in respect of GTA Service - HELD THAT:- The same issue for previous period in the appellant’s own case came before this Tribunal in M/S NJ DEVANI BUILDERS PVT. LTD VERSUS C.S.T. & S.T. -AHMEDABAD [2019 (6) TMI 213 - CESTAT AHMEDABAD] and this Tribunal has held that the appellant is entitled for the abatement Exemption Notification subject to reversal of Cenvat Credit. This very order was challenged before the Hon’ble High Court in MESSRS NJ DEVANI BUILDERS PVT. LTD VERSUS UNION OF INDIA [2020 (11) TMI 798 - GUJARAT HIGH COURT] wherein the Hon’ble Gujarat High Court set aside the ....... + More
- 2021 (7) TMI 982 - CESTAT NEW DELHI
Condonation of delay in filing appeal before Commissioner (Appeals) - appeal was filed beyond the period prescribed under section 85 (3) of the Finance Act - Rejection of refund claim - HELD THAT:- Initially the appellant was advised to file a representation before the Chief Commissioner against the order dated 26.10.2009, but subsequently, the counsel who was contacted, after the Range Officer informed the appellant that no appeal had been filed before the Commissioner (Appeals), advised that an appeal was required to be filed before the Commissioner (Appeals), that an appeal was filed on 13.05.2010. We are satisfied from the averments made in the delay condonation application that the appellant was prevented by sufficient cause from filing the appeal before the Commissioner (Appeals) within a period of three months from the date of rece....... + More
- 2021 (7) TMI 931 - CESTAT DELHI
GTA Services - service of transport operator or owner and not of any transport agency for inward transportation of raw material to their factory - adjudicating authority took the ground that there was no existence of ‘goods transport agency’ - reverse charge mechanism - HELD THAT:- There is no such provision in the scheme of Acts and Rules permitting assumption of facts to be made by the Adjudicating Authority, without reference to the facts on record. In this view of the matter, the basic fact and /or the requisite for charging service tax under GTA service i.e. service being provided by ‘goods transport agency’ as defined, nor existence of consignment note being there, the demand has been raised improperly as well as whimsically. The penalties imposed are also set aside - the appeal is allowed.
- 2021 (7) TMI 899 - CESTAT CHENNAI
Refund of CENVAT credit - Certain FIRCs were addressed to unregistered premises - certain FIRCs were not produced can be considered as Export Turnover or not - invoices addressed to unregistered premises - non-compliance with the conditions 2(g) and 2(h) of N/N. 27/2012-CE(NT), dated 18.06.2012 - ceiling of the provisions of section 142(3) of CGST Act, 2017 - amount of refund claimed in ST-3 return, not debited - HELD THAT:- The appellants have not been able to explain the required documents before the refund sanctioning authority. The learned counsel has submitted that they would be able to produce and also explain in regard to necessary documents if they are given further chance. The matter requires to be remanded to the refund sanctioning authority - Appeal allowed by way of remand.
- 2021 (7) TMI 898 - CESTAT CHENNAI
Refund of credit availed on the service tax paid on input services - Information Technology Services and also export of same service - reverse charge mechanism - period July, 2013 to September, 2013 - refund denied on the ground that the said credit has not been shown in the ST-3 returns - HELD THAT:- It is not in dispute that the appellants are eligible for credit to the tune of ₹ 16,93,074/- on the service tax paid by them under reverse charge mechanism on input services availed by them. The only reason for denying the credit is that they have not reflected such availment of credit in ST-3 returns for July, 2013 to September, 2013 - The services having been exported, the service tax paid on the input services used for export of services should be refunded to the appellants as per Rule 5 of Cenvat Credit Rules, 2004. The appellants....... + More
- 2021 (7) TMI 887 - CESTAT CHANDIGARH
SSI Exemption - branded service or not - service falling under threshold limit or not - Cable operator service - benefit of N/N. 6/2005-ST dated 1.03.2005 - exemption denied on the ground that appellant provided Branded service - HELD THAT:- Similar issue decided in the case of MS BLUE STAR COMMUNICATION, MS EK ONKAR DIGITAL SERVICES, MS SHARMA CABLE, MS EK ONKAR ENTERPRISES, MS SHIVA CABLE VERSUS C.C.E. & S.T. -LUDHIANA [2019 (2) TMI 1385 - CESTAT CHANDIGARH] where it was held that appellants are entitled for exemption under Notification No.6/2005-ST dated 01.03.2005 and Notification No. 33/2012-ST dated 20.06.2012, extended period of limitation is not invokable, and appellants are liable to pay service tax on the gross value of services received by them and is entitled to avail cenvat credit of service tax paid on the amount remitte....... + More
- 2021 (7) TMI 854 - CESTAT NEW DELHI
Short payment of service tax - Service Tax Voluntary Compliance Encouragement Scheme, 2013 - abatement sought for material components - availment of Composition Scheme - substantial false declaration or not - HELD THAT:- The calculation of tax short paid, as made by the ld. Commissioner in the impugned order, is not due to any mis-declaration or false declaration under VCES. Ld. Commissioner has categorically observed that difference in tax liability is mainly due to interpretation and change in calculation of service tax, therefore, the mistake of the respondent/assessee in the declaration is bona fide and there is no malafide on their part. In view of the decision of the Larger Bench in the case of M/S BHAYANA BUILDERS (P) LTD. & OTHERS VERSUS CST, DELHI & OTHERS. [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)], the respondent is not....... + More
- 2021 (7) TMI 814 - CESTAT NEW DELHI
Interest on delayed refund (of pre-deposit) - relevant time - to be granted from the date of communication of the final order of the Tribunal till the date of grant of refund, or from the date of pre-deposit? - HELD THAT:- The issue is no longer res integra and in the case of M/S J.K. CEMENT WORKS VERSUS COMMISSIONER, CENTRAL EXCISE, CENTRAL GOODS AND SERVICE TAX, UDAIPUR [2021 (3) TMI 123 - CESTAT NEW DELHI], wherein under the similar facts and circumstances, this Tribunal following the ruling of the Hon’ble Supreme Court in the case of SANDVIK ASIA LIMITED VERSUS COMMISSIONER OF INCOME-TAX AND OTHERS [2006 (1) TMI 55 - SUPREME COURT] as well as of the Hon’ble Allahabad High Court in the case of HELLO MINERALS WATER (P) LTD. VERSUS UNION OF INDIA [2004 (7) TMI 98 - ALLAHABAD HIGH COURT] held that interest is payable from the ....... + More
- 2021 (7) TMI 735 - CESTAT MUMBAI
Valuation - life insurance business - treatment of surrender value’ exacted, on premature exit, from holders of ‘unit linked insurance policy (ULIP)’as consideration for provision of service - whether the ‘surrender charge’ is consideration for a service that comes within the ambit of the levies pertaining to the insurance sector during the period of dispute? HELD THAT:- It is common ground that upon an insured ceasing to comply with the obligation to pay the premium at stipulated intervals, the policy is deemed to be surrendered and the holder entitled to ‘surrender value’ representing the portion of the receipts that had been invested in the appropriate funds. There is also no dispute that the amount disbursed is lesser than the value of the funds on the date of surrender. The proposition of Lea....... + More
- 2021 (7) TMI 731 - CESTAT CHENNAI
Refund of Cenvat Credit - Air Travel Agency Services - Short-term Hotel Accommodation Services - Cleaning Services - Pest Control Services - Krishi Kalyan Cess - HELD THAT:- Though, the authority below has denied the credit availed on these services alleging that these services have no nexus with the output services, the department has no case that the services were not availed by the appellants for the purpose of providing output services. As also, there is no evidence to establish that these services were used for personal consumption - From the documents furnished, it is convincing that these services have been availed by the appellants for export of their output services - Further, this issue is covered by the decision of the Tribunal in the appellant’s own case M/S. MAERSK GLOBAL SERVICE CENTRES (INDIA) PVT. LTD. VERSUS COMMISS....... + More
- 2021 (7) TMI 661 - CESTAT BANGALORE
Refund claim of input service tax credit - input service or not - Erection, Commissioning & Installation Services - denial of refund on the ground that the definition of input service exclude service portion in executing of works contract service, including services listed under clause (b) of Section 66E of Finance Act, 1994, insofar as used for construction of executing of works contract services of building of civil structure or part thereof - HELD THAT:- The Commissioner(Appeals) has not properly appreciated the definition of input service as provided in Rule 2(l) of CENVAT Credit Rules, 2004. On perusal of definition of 'input service', it is found that the credit which has been excluded from the definition of input service under clause 2(A) are (a) construction or execution of works contract of a building or a civil struc....... + More