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Service Tax - Case Laws

Showing 61 to 80 of 1464 Records

• 2008 (12) TMI 148 - KERALA HIGH COURT
  

  Constitutional validity of service tax on equipment leasing and hire purchase activity – the decision of the Supreme Court in Bharat Sanchar Nigam Ltd. applies inasmuch as levy of sales tax is possible on sale of goods involved in the transaction while service tax can be levied on the service charges received in the transaction. - Since incidence of service tax is not on sale of goods or deemed sale of goods pertaining to leasing and hire-purchase transactions covered by clauses (c) and (d) of Article 366(29A) of the Constitution of India, Parliament is competent to levy service tax on banking and other financial services including equipment leasing and hire-purchase - The provisions are not discriminatory and violative of Articles 14 and 19(1)(g) of the Constitution of India since banking companies in the Public Sector are also liable to pay service tax on financial leasing service including equipment leasing and hire-purchase. Notification no. 4/2006 excludes the value of sale or deemed sale by way of exemption.

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• 2008 (12) TMI 147 - CESTAT, NEW DELHI
  

  Service Tax on Erection, commissioning or installation service - the services relating to heating, ventilation or air-conditioning has been specifically brought into the service tax net with effect from 16-6-2005. The amendments made effective from 16-6-2005 are also not in the nature of clarification - Further, in similar circumstances, the Tribunal in the case of Firepro Systems (P.) Ltd. has held that the service tax on Fire Proofing service will be effective only from 16-6-2005 - the applicant has made out a prima facie case for waiver of the dues as per the impugned order – Stay Granted

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• 2008 (12) TMI 145 - CESTAT BANGALORE
  

  “Technical Inspection and Certification Services” - testing and analysis of software is covered under Section 65 (105) (zzi) with effect from 16.5.2008. In the present case, the period is prior to that. Further it is seen that ‘testing and analysis of IT Software’ has been specifically included under ‘Technical Testing and Analysis Services’ only with effect from 16.5.2008 – appeal is allowed

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• 2008 (12) TMI 144 - CESTAT CHENNAI
  

  In Commissioner of Central Excise Vs. Excel Crop Care Ltd. the Hon'ble High Court of Gujarat held that the fact that the phones were not installed in the factory premises was not a ground germane to the provisions of the relevant rules. The above finding of the Hon'ble High Court applies equally to the credit in respect of land line phones. In the absence of a contrary finding in the orders of the lower authorities, it has to be held that telephone service in relation to the phones involved is covered by the definition of input service contained in the CCR, 2004 in view of the Tribunal order and the judgement of the High Court referred. It is accordingly held that the impugned credit was admissible to the respondents. The appeal filed by the Revenue is dismissed.

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• 2008 (12) TMI 143 - CESTAT NEW DELHI
  

  The Hon'ble Supreme Court in the case of Bharat Sanchar Nigam Ltd. observed that what a Sim Card represents is a question of fact. It is also observed that if the Sim Card is not sold by the assessee to the subscribers but is merely part of services rendered by the service providers, then a Sim Card cannot be charged separately to sales tax. In the present case, we find that the adjudicating authority had not disputed that Spice Communication Pvt. Ltd. paid the service tax on the activation and there is no dispute about the sale of Sim cards. It appears that Sim Card would be separate object of sale. Notification No. 13/03 (supra) extended the exemption benefit to sale of goods. Hence, the Commissioner (Appeals) has rightly set aside the demand of tax for the period from 1.7.03 to 30.6.04

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• 2008 (12) TMI 142 - CESTAT, BANGALORE
  

  Respondents availed the services of truck owners and truck operators for transportation of the inputs into their factory - O-I-A allowing abatement under Notification No. 1/2006-S.T. - Revenue stated that the relief given by the Commissioner (A) is only to the extent of the demand of differential Service tax and not the refund of Service tax already paid - No any justification for staying the impugned orders of the Commissioner (A) - However, considering the high revenue implication, we order early hearing of the cases

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• 2008 (12) TMI 141 - CESTAT, CHENNAI
  

  Held that in cases where an assessee providing taxable service charged the gross value without indicating the service tax element separately, the taxable value realized has to be treated as inclusive of service tax due. This principle of cum-tax value is applicable also to cases even before an explanation to Section 67 was introduced - further, the impugned order had wrongly held that SCN issued beyond the normal period - impugned order holding that larger period not invocable, is not correct

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• 2008 (12) TMI 140 - CESTAT, AHMEDABAD
  

  Modification application of order in which out of demand of 1.3 crore, pre-deposit of 40 lac was ordered - modification application filed when HC granted permission to approach Tribunal for rectification of error - appellants mainly contended that the issue now stand decided by two decisions of the Tribunal. In the case of Indian Hume Pipe Co. Ltd., it has been held that construction of pipeline for supply of water cannot be held to be an activity of "Commercial and Industrial services" - issue prima facie stand decided by the Tribunal - as such, pre-deposit is waived

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• 2008 (12) TMI 135 - CESTAT NEW DELHI
  

  Activity of developing of exposed photographic films and making prints, thereof – includibility of value/cost of photography material (photographic paper and chemicals) in Photography service - Tribunal in the case of Deluxe Colour Lab Pvt. Ltdheld that photography service is works contract involving both sale and service and sale position cannot be subject to service tax- held that value of material not includible - It is a case of interpretation of the statutes and, therefore, extended period of limitation and imposition of penalties would not warrant

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• 2008 (12) TMI 134 - CESTAT NEW DELHI
  

  BAS - whether the Respondent availing the services of commission agents, are eligible for taking credit of the service tax paid by the commission agents on the commission received by them - definition of ‘input service’ as given in Rule 2(1) of CCR, 2004, covers, in addition to the services used by a manufacturer whether directly or indirectly in or in relation to manufacture, other service also, including the services used in relation to advertisement or sales promotion - services provided by the commission agents have to be treated as ‘input services’ - credit of service paid on the commission received by the commission agents allowed

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• 2008 (12) TMI 133 - CESTAT NEW DELHI
  

  Appellant, a PSU bank installed a system called Magnetic Ink Character Recognition (MICR) and the same was utilized for clearing of cheques - whether this operation/activity come under the category of “Banking and other financial services” - confusion prevailing about the taxability which was resolved by the clarification of the C.B.E.C. dated 25-2-2005 - appellant paid the service tax immediately after clarification - no intention to evade service tax - provisions of Section 80 is rightly invocable - while upholding the service tax demand as uncontested, penalties are set aside

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• 2008 (12) TMI 132 - CESTAT BANGALORE
  

  Course of Hospitality Management Diploma - Commercial Coaching and Training - In the impugned order, the Commissioner (Appeals) has not given a proper finding. He has only recorded the finding of the lower authority that impugned course is primarily an academic course and not a vocational course - In the meantime on a subsequent occasion Commissioner (Appeals) has given finding that all the three courses including the impugned diploma are Vocational Training Course and, not subjected to Service Tax - matter should be examined by the original Authority in the light of OIA - appeal is allowed by way of remand

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• 2008 (12) TMI 131 - CESTAT NEW DELHI
  

  Whether the cost of photographic paper and chemicals would be included in the taxable value of photographic service – appellant submits that they have filed appeal before the Commissioner (Appeals) against the order of the Assistant CCE, which is still pending. In the meantime, Commissioner of Central Excise revised the Original order and enhanced the penalty -Tribunal in the case of M/s. Jain Brothers and others following the decision of the Deluxe Colour Lab Pvt. Ltd. set aside the penalty - impugned order of Commissioner to revise the order of adjudicating authority by enhancing penalty is set aside

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• 2008 (12) TMI 125 - CESTAT BANGALORE
  

  Business auxiliary service - appellants are servicing motor vehicles of M/s. Tata Motors in respect of ‘passenger cars’ as well as the ‘light commercial vehicles’-Service Tax liability in this appeal is restricted to the cost of free services in respect of ‘light commercial vehicles’ - case is regarding the applicability of Service Tax on the activity of servicing/repairing of the commercial vehicles - amount received by the appellant is in respect of servicing of ‘light commercial vehicles’, the Circular No. 87/05/2006-ST would directly apply and appellant is not liable to pay any Service Tax on such amount received by him

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• 2008 (12) TMI 123 - CESTAT NEW DELHI
  

  Respondent who is manufacturer availed Cenvat credit facility, had utilized the services of commission agents for procuring the orders for their finished goods - whether the Respondent availing the services of commission agents, are eligible for taking credit of the service tax paid by the commission agents on the commission received by them - services provided by the commission agents have to be treated as ‘input services’ - Commissioner (Appeals) has rightly allowed the Cenvat credit

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• 2008 (12) TMI 122 - CESTAT KOLKATA
  

  Penalty u/s 76 and 77 - It appears that engagement of the Appellant as a lady for her self-employment is a mitigating factor and contributes to reasonable cause for reduction of penalty under Section 80 of Finance Act, 1994. Considering the facts and circumstances of the case, penalty of Rs. 100/- per day imposed under Section 76 of the Finance Act, 1994 is reduced to Rs. 10/- per day and penalty of Rs. 1,000/- imposed under Section 77 is confirmed - Appeal is partly allowed

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• 2008 (12) TMI 121 - CESTAT AHMEDABAD
  

  Notification No. 32/2004-ST providing abatement of 75% to Goods Transport agency subject to some conditions – Commissioner (A) allowing benefit of notification ibid holding that declaration made by the GTAs on their letter heads were sufficient to meet the requirement of the notification - circular No. B1/6/2005-TRU clarifies that a declaration by the GTA in consignment note may suffice for the purpose of availment of abatement - Commissioner (Appeals)’ order it is well reasoned and follows the decision of SC in Dhiren Chemicals Inds. - held that substantial benefit cannot be denied for minor procedural lapses

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• 2008 (12) TMI 120 - CESTAT CHENNAI
  

  Rent a Cab Operator - original authority confirmed the demands of service tax as proposed and imposed penalties under Sections 75, 76, 77 and 78 and interest - SCN and OIO did not substantiate the allegation that the service had not been paid owing to fraud, collusion – no finding given in adjudication orders on fraud, suppression etc. – held that the appellants have made a prima facie case against the impugned demand and penalties – stay granted

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• 2008 (12) TMI 119 - CESTAT AHMEDABAD
  

  Commissioner (Appeals) has held in favour of the respondent that he is a Master of Science in Chemistry and not a qualified engineer, which is one of the essential criteria to hold a person as Consulting Engineer. Accordingly, he has observed that the respondent is a full-time employee Director of the company, for which he is being remunerated by the company; and his services as Director of the company cannot be held to be covered under the category of Consulting Engineer services - no any infirmity in the views taken by the Commissioner (Appeals).

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• 2008 (12) TMI 118 - CESTAT BANGALORE
  

  Input stage credit of the Service tax amount paid by the service provider of Canteen Services, Rent-a-Cab Services and on the Group Health Insurance Services - appellant claims that the canteen services, transportation charges for transportation of their employees and the Group Insurance Health Policy for which they have paid Service tax to the service providers, is in or in relation to the manufacturing activity - lower authorities are not justified in holding that the appellants are not eligible to avail the credit of Service Tax paid

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