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Service Tax - Case Laws

Showing 101 to 120 of 1464 Records

• 2008 (12) TMI 86 - CESTAT, CHENNAI
  

  Contract with two infotech companies for providing services of its engineers for software development and maintenance at premises of client of said companies – demand under head ‘Manpower Recruitment and Supply Agency’ - held that manpower kept at disposal of infotech companies could be described as engineering consultancy rendered in the discipline of computer software engineering which is not liable to tax during material period i.e. 16-6-2005 to 31-3-2006 – stay granted

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• 2008 (12) TMI 84 - CESTAT, CHENNAI
  

  Sale of sim cards and recharge coupons as a franchisee of BSNL - Once BSNL had opted to discharge sales tax on transfer of ownership of sim cards and recharge coupons to customers; there was no need to pay any service tax in relation to the same transaction. As regards sale of cards, BSNL discharges the sales tax on their face value charged from its customers – JRC (appellant) gets discount on sale price from BSNL, should not attract service tax

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• 2008 (12) TMI 83 - CESTAT, AHMEDABAD
  

  Penalties have been imposed on the appellant for non-payment of service tax of commercial training/coaching classes conducted by him for 11th and 12th students - appellant is an individual engaged in teaching – appellant is only a teacher and is engaged in coaching and does not have a big organization and paid the tax and the interest once he was informed of the liability - reasonable cause has been shown for the purpose of Section 80 to waive the penalty imposed

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• 2008 (12) TMI 82 - CESTAT, NEW DELHI
  

  Leviability of tax on the amount received prior to 1.7.2003, (the date when tax levied on Commercial training or Coaching Centre), when the service was actually rendered after 1.7.03 - Held that the person, who has received value of taxable service in advance would be treated, a person, who collects value of taxable service later - appellants are liable to pay the tax on the value collected prior to 1.7.2003 – it is case of interpretation of law, extended period not applicable, penalties waived

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• 2008 (12) TMI 80 - CESTAT, BANGALORE
  

  Appellant-institute imparts very comprehensive training for insurance agents - comprehensive training given by appellant enables the trainees to appear for the examination conducted by IRDA - moreover, the appellant institute is also recognized by the IRDA - training imparted should be considered to be a vocational training. Once, it is held that the appellant imparts vocational training, then they would be entitled for the benefit of exemption Notification 9/2003 ST, dated 20.6.03 as amended

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• 2008 (12) TMI 79 - CESTAT, AHMEDABAD
  

  Demand on services of Interior Decorators & services of Management Consultants – respondent manufacturer of Iron and Steel Furniture - giving advice in some isolated case to rearrange the furniture in the office premises of their customer to save the space not make the appellant as Interior Decorator – further, merely advising their client as to in which company or security, he should make investment is not taxable as services of Management Consultants

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• 2008 (12) TMI 77 - CESTAT, BANGALORE
  

  Demand relates to the service tax payable on the alleged port services rendered – appellant applied for registration under CHA and C & F services, but Department gave them the registration only as CHA - Revenue has already been informed the details of the activities undertaken by the appellants - under CHA services in terms of the Board’s Circular, service tax paid on 15% of the gross receipt – prima facie, the appellants have strong case in their favour on merits and limitation – stay granted

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• 2008 (12) TMI 76 - CESTAT, BANGALORE
  

  Pre-deposit of Service tax and penalties - entire amount of Service Tax has been paid immediately after the adjudication - in view of this order waiver of the pre-deposit of the balance amount of penalties and interest is granted - stay application is allowed

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• 2008 (12) TMI 74 - CESTAT, BANGALORE
  

  Service Tax payable on the services rendered at Vijayawada (Andhra Pradesh) to the service receiver at Suhagpur (Madhya Pradesh) - The learned Commissioner (Appeals) has held that the Original Authority is not competent to decide the issue as he has no jurisdiction at all - issue is highly contentious - as the amount involved appears to be huge, there is no justification for staying the operation of the impugned order- stay application filed by revenue is dismissed

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• 2008 (12) TMI 73 - CESTAT, NEW DELHI
  

  Vehicles provided for transporting the client’s employees - contention of respondent is that the vehicle in question is falling under the category of private bus u/s 76 of Motor Vehicles Act - It is also contended that the vehicle is granted permission under the category of “Private Service Vehicle” u/s 2(33) of Motor Vehicles Act - respondent’s vehicles not covered by description of ‘tourist vehicles’ - respondents are not covered in category of “Tour Operator Service” – demand not sustainable

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• 2008 (12) TMI 72 - CESTAT, AHMEDABAD
  

  Appellant provided technical man power to wholly owned subsidiary – appellant also charge a management fee of 2% on the turnover of company taken over by subsidiary for managerial services in the area of general management, marketing, technical and commercial – submission that only advisory services are liable and not executive services - appellant submission that their activity not amounts to Management Consultancy services but it is Management service, is acceptable

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• 2008 (12) TMI 70 - CESTAT, NEW DELHI
  

  Whether the services rendered by the Registered Society would fall under the category of “commercial training or coaching” - Bangalore Bench of the Tribunal in their own case allowed the appeal - in impugned order passed by the Commissioner (Appeals), appeal was dismissed for non-compliance of the stay order without going into merits - prima facie, case for waiver of pre-deposit - matter is remanded back to the Commissioner (Appeals) to decide the case on merit without insisting any pre-deposit

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• 2008 (12) TMI 69 - CESTAT, AHMEDABAD
  

  Mandap keeper – High tea – high tea is a concept associated with early evening meal – so exemption is admissible to high tea provided by Mandap keeper – service tax not paid on services relating to formal meetings and conferences under the category of “Convention service” which was subsequently introduced – impugned order holding that appellant should have paid tax after classifying the services is sustainable – since matter involves different interpretations, larger period not invocable

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• 2008 (12) TMI 65 - CESTAT, NEW DELHI
  

  Advertising agency services - M/s. H.K. Associates received commission on sale - No evidence have been relied upon to hold that M/s. H.K. have designed the advertisements - amounts paid to M/s. H.K. Associates by KBPL have been accounted as advertisement and sales promotion expenses. A portion of the sum so received was spent on advertisement by H.K. Associates. These facts alone can not lead to an inference that M/s. H.K. Associates have rendered the services as advertising agency

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• 2008 (12) TMI 64 - CESTAT, NEW DELHI
  

  Whether the respondents were providing tour operator’s service and, hence, liable for service tax - held that service tax would be attracted only in case tour operator is using tourist vehicle and not otherwise - Since there is no evidence that the vehicles being used by the respondent are tourist vehicles as defined under Section 2(43) of Motor Vehicle Act, read with Rule 128 of Central Motor Vehicle Rules, the respondent’s activity would not be covered by the tour operator’s service

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• 2008 (12) TMI 63 - CESTAT, NEW DELHI
  

  Rejection of refund claim - dispute is for the period January, 2004 to December, 2004 in respect of service received by them from Non-resident Engineering Consultant - issue is answered in favour of the assessee and it is held that as a recipient of the ‘consulting engineer’ service from outside India, the appellant was not liable to pay service tax prior to 1-1-2005 - appeal is allowed on merit - refund may be granted, after considering the question of principle of unjust enrichment

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• 2008 (12) TMI 62 - CESTAT, NEW DELHI
  

  Supply of man power - On carefully going through the definitions of manpower recruitment agency as was prior to 16.6.2005 and w.e.f. 16.6.2005 we hold that supply of manpower is not covered prior to 16.6.2005 - appellants were admittedly supply their own labour on a contract basis and billing the client towards their salary and other allowances. Under these circumstances, we hold that the appellants are not liable to pay service tax under manpower recruitment agency during the disputed period.

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• 2008 (12) TMI 61 - CESTAT, NEW DELHI
  

  Assessee paid sale commission to foreign brand company in respect of goods exported by them - the liability of payment of tax - held that service recipient of the Consultant Engineer provided from outside India became liable to pay service tax not prior to 1.1.2005 in view of amendment of Service Tax Rules – therefore, demand of tax from 1.1.2005 to 31.12.2005 is not sustainable

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• 2008 (12) TMI 60 - CESTAT, NEW DELHI
  

  Technical Consultancy Service received from the overseas parties - ‘Technical Consultancy Service’, came into service tax net w.e.f. 16.7.01 - services have been rendered and received prior to introduction of service tax on 16.7.01 and the payment made for the said services on subsequent date - held that in respect of such services, the payment made by the recipient of the services on subsequent date cannot be taxed – appeal of assessee is allowed

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• 2008 (12) TMI 59 - CESTAT, NEW DELHI
  

  Applications for restoration of appeals dismissed for non-prosecution - appellant submits that he was suffering from viral fever - he further submits that he took sufficient initiative for adjournment of the matter but it was failed. He also submits that they have already deposited the entire amount of tax in terms of the Stay Order - there are sufficient reasons for recalling the order - ROA applications are allowed.

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