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Service Tax - Case Laws
Showing 101 to 115 of 115 Records
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2012 (8) TMI 101 - CESTAT, CHENNAI
Application for modification of the stay order - waiver of pre-deposit – Held that:- Appellants have filed a writ petition against the stay order passed by the Tribunal and High Court had dismissed the writ petition - As the order passed by the Tribunal is merged with the order passed by the Hon'ble High Court, hence the Tribunal has no power to modify the stay order - order has granted time to make deposit as per the stay order passed by the Tribunal and the appellants had not complied with the directions of High Court - appeal is dismissed for non-compliance with the provisions of section 35 of the Central Excise Act - appeal are dismissed.
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2012 (8) TMI 100 - CESTAT, AHMEDABAD
Royalty payment to Foreign Service provider - service tax paid on being objected by Department - recovery of interest and imposition of penalty for delay in filing - Held that:- As there was no liability to pay Service Tax u/s 66A as it was was enacted w.e.f. 18.4.2006 even if the Service Tax is paid, the question of recovery of interest and imposition of penalty does not arise.
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2012 (8) TMI 99 - CESTAT, NEW DELHI
Penalty under sections 76 and 78 of Finance Act, 1994 – assessee submited that they were under the bona fide impression that they need to pay service tax only on the commission amount retained by the appellants and not on the value including the salary of personnel employed for providing services – Held that:- Appellants' impression that they had to pay service tax on their commission only cannot be considered to be mala fide. Considering that the appellants are a small firm, and the levy was in the early stage and their realisation from the activity was only that of commission. Provisions of section 80 of Finance Act, 1994 invoked and penalty waived.
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2012 (8) TMI 74 - CESTAT, AHMEDABAD
Penalty - payment of entire amount of service tax liability and interest thereof before the issuance of show cause notice – Held that:- Provisions of the section 73(1A) of the Finance Act, 1994 will apply in full force in this case, as there is payment of entire amount of service tax liability and interest thereof before the issuance of show cause notice - penalties under Sections 76 and 78 in excess of the 25% of the amount of penalty paid by the appellant set aside
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2012 (8) TMI 73 - CESTAT, MUMBAI
Waiver of pre-deposit - telecommunication service - applicant provides SIM cards to their customers through their dealers – Held that:- Amount paid as sales tax cannot be considered as sufficient compliance of Section 35F of the Central Excise Act, read with Section 83 of the Finance Act - Tribunal have no power to adjust such payments as the same is created under the Special Act i.e., Customs Act, Finance Act and Central Excise Act - applicant directed to make pre-deposit - penalties under the Finance Act shall remain stayed during the pendency of the appeal.
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2012 (8) TMI 72 - CESTAT, MUMBAI
Business Auxiliary Service - activity of providing goods transport agency services to their customers - application for waiver of pre-deposit of demand - Held that:- As the service tax has been paid on the whole activity by the service recipient, no service tax is required to be paid by the applicant - a complete case for 100% waiver of demands adjudged against them - in favour of assessee.
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2012 (8) TMI 71 - CESTAT, NEW DELHI
Waiver of pre-deposit duty – denial of benefit of Cenvat Credit on Service Tax paid on the various services utilized by assessee on the ground that the invoices do not reflect the correct name and address of the appellant – Held that:- appellant cannot take shelter under the provisions of the said Rule 9(2) in as much as in terms of Rule 4(a), the basic and primary requirement is that the documents on the basis of which credit is being availed should be in the name of service receiver. Other of units assessee were working from the same premises, is required to be taken into consideration and the fact that appellants have admitted that credit of Rs.9,30,920/- so availed by them was in respect of common services utilized by all the units located in the same premises is indicative of the fact that wrong credit was being availed. appellants are directed to further deposit of Rs.10 lakhs balance amount of duty and entire amount of penalty imposed upon them shall stands waived
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2012 (8) TMI 49 - CESTAT, KOLKATA
Demand of service tax – alleged that assessee is holder of service tax registration and they did not pay Service Tax on taxable service viz. Banking & Other Financial Services and Business Auxiliary Services - assessee contended that the financial agreements of the assessee is not taxable under the Banking Financial Services (BFS) on the ground that as per the definition of BFS under section 65(12) the assessee has the option or is entitled to own the asset at the end of lease period - as per agreement they are the owner of the asset and there is no clause in the agreement which say that their clients had the option to purchase the asset on expiry of the lease agreement – Held that:- As a lot of factual verification was not done, expert consultation was not made any total demand has been drastically curtailed without adequate verification or analysis, the entire matter may be remanded for de novo adjudication - order set aside and matter remanded to the Original Authority
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2012 (8) TMI 48 - CESTAT, NEW DELHI
Services provided was to arrange finance - Business auxiliary service (BAS) - held that:- in the case of Chambal Motors (P) Ltd & Bhatia & Co.(2008 (7) TMI 69 - CESTAT, NEW DELHI), it is settled that the appellant s activities shall fall within the category of BAS.
The appellants are small business entity. Perusal of the adjudication order shows that the confusion of the law at the insertion had caused hardship in determining liability and law was under debate. Law being in infancy stage for the impugned period, the appellants deserve consideration under Section 80 of the Finance Act, 1994. - Penalty waived.
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2012 (8) TMI 47 - CESTAT, NEW DELHI
Consulting Engineers Services - application for waiver of pre-deposit of service tax - Held that:- As the appellants main objective is to undertake construction activities for and on behalf of the serving employees of Government of M.P. in the Police Department, the appellant body consists various working officers of the Police department, who are managing the affairs of the Corporation, neither the corporation nor the individuals handling the said corporation are professionally qualified engineers or an engineering form, in which case they would not be prima facie covered by the definition of consulting engineers as appearing in Section 65 (31) - in favour of assessee.
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2012 (8) TMI 46 - CESTAT, NEW DELHI
Business Auxiliary Services – distributor of garments - small scale exemption in terms of Notification No.6/2005 – Held that:- matter remanded to original adjudicating authority for deciding the issue of applicability of small scale notification, afresh in the light of the observations made by the Tribunal in the case of Peoples Automobiles Ltd. (2011 (8) TMI 903 (Tri))
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2012 (8) TMI 45 - CESTAT, AHMEDABAD
Cenvat credit – Input service - input for manufacturing unit as well as for registered dealer for sale were brought in the same truck – appellant taken cenvat credit of whole service tax paid – Held that:- Service Tax credit in respect of input service attributable to trading activities is not available.
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2012 (8) TMI 22 - CESTAT, KOLKATA
Refund claims - under Notification No. 41/2007-ST - refund of service tax paid on GTA services in respect of transport of the impugned goods directly from the place of removal to the port from where the same were exported – Held that:- On the date of filing the claims, the requirement of the notification has been satisfied and the service taxes paid in respect of GTA services used for transport of the impugned goods for export from the place of removal to the port have become refundable - appeals are allowed
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2012 (8) TMI 21 - CESTAT, AHMEDABAD
Penalties under. Sections 76, 77 and 78 of the Finance Act - Business Auxiliary Services - services provided by the appellant as regards the insurance of vehicle, loan from the Bank etc. and receiving the amount from the Bank and Insurance company to the services rendered – Held that:- activities rendered by the appellant could not have been taxed under the category of 'Business Auxiliary Services'. Provisions of Section 80 of the Finance Act invoked. Penalties imposed on the appellant under Sections 76, 77 and 78 of the Act set aside.
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2012 (8) TMI 20 - CESTAT, AHMEDABAD
Payment of service tax under wrong accounting code – Held that:- while making the payment wrong service tax code relating to "erection, installation and commissioning", indicated merits to be considered and having regards to facts of the case and Board's Circular No.58/7/2003-ST, dated 20.05.03 issued from F.No.159/2/2003-CX-4 and therefore adjustment of payment in the correct account code are allowed. - it is for the Revenue to take up the matter with the P.A.O. - Decided in favor of assessee
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