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Service Tax - Case Laws
Showing 421 to 440 of 2349 Records
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2014 (11) TMI 85
Waiver of pre deposit - Clinical testing service - Technical testing and analysis service - Held that:- Services received by the appellants are similar to the services in dispute before the Tribunal in the case of Glaxosmithkline Consumer Healthcare Ltd. [2014 (1) TMI 258 - CESTAT NEW DELHI] and accordingly, we consider that the appellants have made out a prima facie case for complete waiver. the requirement of predeposit is waived and stay against recovery is granted - Stay granted.
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2014 (11) TMI 84
Goods Transport Agency services - Imposition of penalty - Held that:- demand was made by issuing a show cause notice in the year 2007 i.e. after retrospective amendment. At the time of retrospective amendment, no proceedings were pending against the appellant in respect of Service Tax. - Decision of The Hon’ble High Court of Gujarat in the case of Eimco Elecon Ltd (2010 (7) TMI 477 - GUJARAT HIGH COURT) followed - Decided in favour of assessee.
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2014 (11) TMI 83
Waiver of pre deposit - Renting of immovable property service - Held that:- As regards renting of immovable property service there is no prima facie case for the appellant in view of the fact that Hon’ble Supreme Court has directed the Members of the Indian Retailers Association to deposit 50% of the tax and provide Solvency Certificate for the balance which would show that there is no prima facie case in favour of the parties who were challenging the same [2011 (10) TMI 12 - Supreme Court of India]. Under these circumstances we consider that appellant also may be required to deposit at least 50% of the tax with interest and for the balance 50%, should give Solvency Certificate to the Commissioner.
what is important and relevant to consider about the liability of service tax is the understanding between the service provider and the receiver and the liability of the service to the tax. In this case, admittedly, the agreement for renting of immovable property is between the service receiver and the appellant and the Methodist Church is nowhere in the picture. From the records what emerges is that the appellant is a service provider and M/s. Pantaloon Retail (India) Ltd. is the service receiver. Therefore at this stage we are not in a position to consider this submission - appellant is directed to deposit 50% of the tax with proportionate interest - Partial stay granted.
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2014 (11) TMI 82
Sponsorship service - matches conducted by the Indian premier League (IPL) - Held that:- issue is now settled by the decision of Hero Hondo Motors Ltd vs CST in [2013 (6) TMI 447 - CESTAT NEW DELHI] whereby the Tribunal held that the sponsorship of sports events are exempted from the taxable service - Decided in favour of assessee.
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2014 (11) TMI 81
Modification of stay order - Held that:- On going through the order dated 25.09.2013 passed by us, there cannot be any error apparent found in the order. This is because, the Tribunal after hearing both sides has come to the conclusion that the stay order passed by the Hon’ble Supreme Court is required to be followed. If there is a grievance, the remedy lies in filing the appeal and not in seeking modification. In the absence of any error apparent from the order, we consider the submissions made by the learned A.R. to be appropriate and accordingly the application is rejected. However, in the interest of justice appellant is given another eight weeks time to fulfill the directions - Decided partly in favour of assessee.
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2014 (11) TMI 42
Penalty u/s 77 & 78 - maintenance or repair service - Held that:- Appellants are only challenging the penalties under Sections 77 and 78 of the Finance Act and the issue involved is in respect of interpretation of law and there were conflicting views on the subject matter, therefore we find merit in the contention of the appellant. The penalties imposed under Sections 77 and 78 of the Finance Act are set aside, otherwise the impugned order is upheld - Decided in favour of assessee.
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2014 (11) TMI 41
Waiver of penalty - GTA services - reverse charge mechanism - Cargo Handling services - Held that:- Applicant has paid approximately 50% of the service tax demand and the issue of levy of service tax on transportation of raw materials along with other incidental services like loading, unloading, stocking within the factory premises is debatable one, in view of various judgments delivered by the Tribunal and Hon’ble High Courts from time to time. For the purpose of stay, we find the amount already paid by the applicants is sufficient to hear their appeals. Consequently, pre-deposit of balance dues adjudged against applicant No. 1 and penalty against applicant No. 2 are waived and its recovery stayed during the pendency of the appeals - Stay granted.
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2014 (11) TMI 40
CENVAT Credit - Extended period of limitation - Malafide intention - Suppression of facts - Held that:- The assessee company was in continuous correspondence with the Superintendent of Central Excise - Facts of the case would clearly show that there was no intention to avail wrong credit or evade duty and there was no need for issue of show-cause notice and imposition of penalty in this case at all. We do not want to waste further time since we consider that sufficient time has already been wasted by the authorities in the Revenue department on this issue in view of the decision of the Hon’ble High Court in the case of Commissioner of Central Excise and Service Tax, Bangalore Vs. Adecco Flexione Workforce Solutions Ltd. [2011 (9) TMI 114 - KARNATAKA HIGH COURT] - Accordingly penalty is set aside - Decided in favour of assessee.
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2014 (11) TMI 39
Classification - assessee leased out their sugar factory - Business Support Service or renting of immovable property - Held that:- Respondent leased out their sugar factory to M/s Purna SSK Ltd. The case of the Revenue is that as the factory is leased out alongwith machine and machinery therefore the respondents are providing Business Support Service (Providing Infrastructure). It is not the case of the Revenue that only machinery with infrastructure has been used by M/s Purna SSK Ltd. As the whole factory has been leased out therefore we find that this will more appropriately covered under Renting of Immovable Property service - Decided against Revenue.
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2014 (11) TMI 38
Denial of Abatement Notification No. 1/2006-S.T., dated 1-3-2006 - inclusion of value of free supply - Held that:- while the value of goods transferred or deemed to have been transferred during the course of execution of composite works contract involving supply/rendition of goods and services, must exclude the value of goods for levy of service tax; reiterated the principle that since the exemption/abatement Notifications provide an alternative facility to assessees to have their tax liability computed by approximation formulae instead of being subjected to detailed assessment and evaluation of the value of the goods, for exclusion of this component for levy of service tax; the exemption/abatement Notifications cannot be challenged as ultra vires the charging provisions of service tax legislation. The Notification however was the specific subject matter of Bhayana Builders (P) Ltd. [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] - Decided in favour of assessee.
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2014 (11) TMI 37
Activity of construction of sub-stations and re-conductering works and sub-contract work undertaken for APEPDCL - Exemption under Notification No. 45/2010, dated 20-7-2010 - Erection, Commissioning and Installation Service and Works Contract Service - Held that:- Notification exempts all taxable services rendered in relation to transmission and distribution and in our opinion all services rendered are in relation to transmission and distribution and therefore appellant had made a prima facie case in respect of these items. The appellants have also claimed that they are not liable to pay Service Tax on the work undertaken for CPWD and for this purpose they are relying upon the Circular issued by the Board No. 80/10/2004-S.T., dated 17-9-2004. We find that prima facie this claim is also admissible. If these exemptions and exclusions are allowed, the amount paid by the appellant is more than the amount which is due to be paid by them. It is also noticed that Service Tax has been paid in 2007-08 onwards and in our opinion the amount deposited by the appellant is sufficient for hearing the appeal. - Stay granted.
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2014 (11) TMI 36
Activities in relation to transmission and distribution of electricity - activity of preparation of spot bills on hand held computers by taking the meter readings of electricity consumption, distributing the bills, verifying whether there is any tampering of bill - Exemption under Notification No. 45/2010-S.T., dated 20-7-2010 - Business Auxiliary Service - Held that:- It cannot be said that the items of work undertaken by the appellants discussed above are not in relation to distribution of electricity and we do not find ourselves in agreement with the findings of the Commissioner. Therefore, we hold that the appellant is eligible for the benefit of this Notification. Further, we notice that portion of the demand relates to the period subsequent to 21-6-2010 and therefore this portion may be liable to service tax. Since this aspect has not been considered by the learned Commissioner and the finding has been limited to applicability of Notification and once it was held that Notification is not applicable there was no need to consider the period subsequent to 21-6-2010, therefore we consider that the matter is required to be remanded for requantifying the demand if it is sustainable in accordance with statutory provisions for levy of service tax. - matter remanded back.
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2014 (11) TMI 35
Waiver of pre deposit - Club Association Service - Held that:- prima facie, the demand of service tax on penal interest is not sustainable. Having regard to the total amount payable on other aspects, we consider that the amount deposited by the appellant is sufficient for the purpose of hearing the appeal. Accordingly, the requirement of pre-deposit of the balance dues is waived and stay against recovery is granted during pendency of the appeal - Stay granted.
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2014 (10) TMI 1008
Export of services - testing agency - privity of contract - technical inspection and certification agency services - Technical Testing and Analysis Agency Service - goods imported by customers located abroad - Circular no.56/5/03ST dated 25th April 2003 - destination based taxation - clarification regarding rescinding of N/N. 6/99 dated 9th April 1999.
HELD THAT:- Issue Notice.
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2014 (10) TMI 971
Liability of service tax - Notional interest accrued on security deposits for renting of immovable property - Held that: - this issue has been extensively considered by this Tribunal in the case of Magarpatta Township Developers & Construction Co. [2014 (9) TMI 461 - CESTAT MUMBAI], wherein this Tribunal held that notional interest on security deposit cannot be added to rent agreed upon between the parties for the purpose of levy of service tax for renting of immovable property - appellant is not required to pay service tax on notional interest on security deposit under the category of renting of immovable property service - appeal allowed - decided in favor of appellant.
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2014 (10) TMI 959
Whether supply of ready mix concrete and carrying out the ancillary and incidental activities of pouring, pumping and laying of concrete would call for service tax liability or not? - Held that: - Tribunal in the case of GMK Concrete Mixing Pvt. Ltd. v. CST, Delhi [2011 (11) TMI 425 - CESTAT, NEW DELHI] has held that the entire exercise is sale of ready mix concrete and there is no service element involved so as to create service tax liability against the assessee - appeal allowed - decided in favor of appellant.
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2014 (10) TMI 929
Taxability - Club’s or Association’s Membership Services - Supply of Tangible Goods Service - Business Auxiliary Services - Renting of immovable property - maintainability of application - Held that: - recent amendments of Section 32E(1)(a) brought out in the Finance Act, 2014, pursuant to which the Bench records that the circumstances under which they filed the returns with late fee is accepted as compliance of Section 32E(1)(a) of CEA, 1944 and therefore allows the application to be proceeded with for settlement.
Club’s or Association’s Membership Services - ‘donation’ was collected prior to the donors becoming members of the Sangam or even thereafter. However, this ‘donation’ was voluntary and not mandatory or compulsory for either to become the member of the Sangam or to avail the services provided by Sangam - Held that: - the donation collected during the impugned period was not liable for Service Tax and therefore the Service Tax amount of ₹ 39,20,973/- demanded in the SCN on account of donations collected does not survive. The Bench, however holds that the donation of ₹ 5/- collected for allowing the entry of vehicles to pick-up cement loads and ‘subscription’ collected from members are liable for Service Tax.
Supply of Tangible Goods Service - Held that: - the nature of activity involved in transportation of petroleum products from the oil companies to the respective destinations by the applicant in their tanker trucks gets covered within the scope of GTA service also gets support from the fact that the same has been accepted by the respective Jurisdictional authority and assessed to Service Tax on IOCL and they complied with payment of the Service Tax under Reverse Charge Mechanism and filed periodic ST-3 returns. Moreover, if the Service Tax on the Supply of Tangible Goods Service is paid the same would be available as CENVAT Credit for payment of Service Tax on GTA service, thereby making the exercise revenue neutral - the entire Service Tax of ₹ 20,77,448/- demanded on this activity in the impugned Show Cause Notice is in-fructuous and not sustainable in law.
Business Auxiliary Services - Held that: - the applicant is liable to pay Service Tax under the category BAS as reworked in respect of IRCTC commission, cell prepaid commission, railway booking commission and incentives for petrol card sales. The other receipts namely turnover discount, dealer commission, reimbursement of expenses by IOC, etc., are not liable for Service Tax as the same is related to their trading activities.
Renting of immovable property - Held that: - the applicant has received rental from immovable property of ₹ 9,45,000/- for the year 2008-09, ₹ 10,80,000/- for the year 2009-10, ₹ 16,98,750/- for the year 2010-11 and ₹ 23,16,950/- for the year 2011-12 - the applicant is liable to pay Service Tax on the value by adding with such value of other such taxable service by allowing the threshold exemption limit - the demand of ₹ 4,18,405/- on the rental value of the vacant land is unsustainable in law, and is set aside.
The interest payable should be worked out by the applicant to the satisfaction of the jurisdictional Commissioner.
The Bench imposes a penalty of ₹ 50,000/- on the applicant under the provisions invoked in the show cause notice and grants immunity in excess of the penalty indicated herein.
The applicant is granted immunity from prosecution under Section 32K of Central Excise Act, 1944, as made applicable to Service Tax vide Section 83 of the Finance Act, 1994.
Application disposed off.
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2014 (10) TMI 913
Cenvat credit - security service - Held that:- in view of the decision of the Hon’ble High Court of Andhra Pradesh in the case of CCE, Hyderabad-III Vs. ITC Ltd. [2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT], such service found to be integral to the manufacturing activity. Hence, CENVAT credit of service tax paid thereon is admissible. - Decided in favour of appellant
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2014 (10) TMI 895
Denial of Cenvat credit - Availed on the basis of invoices issued by their head office registered as Input Service Distributor - Revenue contended that invoices issued were when the Head Office was not registered as Input Service Distributor, the credit has been availed on the basis of TR-6 challan and there are no invoices produced by the appellant, in some of the cases.
Held that:- by relying on the decision of Tribunal in the case of Doshion Ltd. v. CCE, Ahmedabad [2012 (10) TMI 952 - CESTAT AHMEDABAD], the distribution of credit by the Head Office without taking the registration, cannot be adopted as a ground for denial of the credit. By referring to the decision of Tribunal in the case of Gaurav Krishna Ispat (I) Pvt. Ltd. v. CCE, Raipur [
2008 (10) TMI 22 - CESTAT NEW DELHI] and also in the case of CCE, Goa v. Essel Pro-Pack Ltd. & Ors. [2007 (9) TMI 43 - CESTAT, MUMBAI], TR-6 challan can be considered to be a proper document for passing on the cenvat credit.
As regards the third objection of the Revenue. It is seen that during the interim stage, Revenue was directed to verify the documents which the appellant contended to be with them and give a report. Some of the invoices issued by the provider Head Office were for pre-registration period. Inasmuch as the said aspect needs verification, we deem it fit for the original adjudicating authority to do so. Therefore, the impugned order is set aside and matter is remanded back to the original adjudicating authority for verification of the documents relatable to the third part of the demand. - Appeal disposed of
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2014 (10) TMI 887
Payment of Service tax - Reverse charge basis through Cenvat credit - Held that:- the Appellate authority has correctly relied upon the decision of Tribunal in the case of CCE Vs. Nahar Industrial Enterprises Ltd. [2007 (3) TMI 201 - CESTAT NEW DELHI] which stand approved by the Hon'ble Punjab & Haryana High Court reported in [2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT]. Therefore, no reason found to interfere in the impugned order. - Decided against the revenue
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