|
Advanced Search Options
Service Tax - Appellate Tribunal - Case Laws
Showing 1 to 20 of 23977 Records
More information of case laws are visible to the Subscriber of a package i.e:-
Party Name, Court Name, Date of Decision, Full Text of Headnote and Decision etc.
-
2023 (9) TMI 931
Levy of penalty - entire service tax liability along with interest paid - Renting of immovable property service - constitutional validity of the levy is yet to be decided - dispute is interpretational in nature - applicability of section 80 of the Finance Act, 1994 - HELD THAT:- Renting of Immovable Property Services have been brought under the purview of Service tax with effect from 1.6.2007. Hon'ble High Court of Delhi, in the case of HOME SOLUTIONS RETAILS LTD VERSUS UOI AND ORS [ 2010 (5) TMI 3 - DELHI HIGH COURT] held that renting per se cannot be regarded as service. Hence, no service tax could be levied on the activity of renting per se. Subsequently changes made by the Finance Act, 2010 in respect of enlargement of scope of Renting of Immovable Property Services' was challenged by the assessees PAN India and during th....... + More
-
2023 (9) TMI 930
Invocation of extended period of limitation - Suppression of facts or not - Exemption from payment of service tax under the Notification made effective from 01.07.2010 - advance payment received through cheques issued on or before 30.06.2010 but realized after 01.07.2010 - HELD THAT:- There is no finding by the Commissioner (Appeals) that this fact had been suppressed by the appellant with an intent to evade payment of service tax. The proviso to section 73(1) of the Finance Act stipulates that where any service tax has not been levied or paid by reason of fraud or collusion or wilful mis-statement or suppression of facts or contravention of any of the provisions of the Chapter or the Rules made there under with intent to evade payment of service tax, by the person chargeable with the service tax, the provisions of the said section ....... + More
-
2023 (9) TMI 929
Eligibility of 85% abatement - advertising agency - revenue is of the view that the assessee is availing 85% exemption on the value of taxable service from payment of service tax without any authority of law during the impugned period and also not incorporated the entire value of taxable service in their ST-3 return as detected from their profit and loss accounts, resulting in non-payment of service tax - HELD THAT:- The facts of the case are not in dispute that the assessee is advertising agency and providing service in relation to the advertisement for print media and paying service tax on 15% of the total amount of commission received by them. The said issue has been decided by this Tribunal in the case of DRISHTY COMMUNICATION PRIVATE LIMITED VERSUS C.C.E. S.T. -RAJKOT [ 2023 (1) TMI 297 - CESTAT AHMEDABAD] , wherein the Tribu....... + More
-
2023 (9) TMI 928
Refund claim - rejection on the ground of limitation and unjust enrichment - reverse charge mechanism - HELD THAT:- The Hon ble Karnataka High Court in the case of COMMISSIONER OF CENTRAL EXCISE (APPEALS), BANGALORE VERSUS KVR CONSTRUCTION [ 2012 (7) TMI 22 - KARNATAKA HIGH COURT] have held that no limitation is applicable for refund of tax paid under mistake. Further, the Larger Bench of this Tribunal has held that under such facts and circumstances, where tax is paid by mistake, no limitation is applicable. Further, it is found that admittedly, it is the appellant, who has borne the tax. Admittedly, the appellant have paid the part of tax by challan and part of the tax has been deducted by the Rajasthan Housing Board from their bills, and deposited under RCM. Accordingly, the appellant is entitled to the refund under dispute. The ....... + More
-
2023 (9) TMI 927
Non-payment of service tax - Supply of Tangible Goods Service - suppression of gross amount received by them in respect of services - invocation of extended period of limitation - penalty u/s 78 of FA. The demand notice was issued based on the data received from the Income Tax Department. HELD THAT:- The impugned order concluded that in these Bills the Appellant has charged rent on the tangible goods namely, JCB and Trucks, on the basis of number of days of hire. Prior to 01.07.2012, such supplies were liable to service tax under the category of 'Supply of tangible goods' as defined under Section 65(105)(zzzzj) of the Finance Act, 1994. With effect from 01.07.2012, the transfer of goods by way of hiring, leasing, licensing or any such manner without transfer of right to use such goods has been declared as 'deemed se....... + More
-
2023 (9) TMI 926
Service or not - service of promoting and marketing the products - demand issued based on the data recovered from M/S SSOMPL is sustainable, without adducing any corroborative evidence - invocation of extended period of limitation - penalty u/s 78 of FA. Whether the activities undertaken by the Appellant would fall within the ambit of Service as defined under Clause (44) of Section 65B of the Finance Act, 1994? - Whether the demand issued based on the data recovered from M/s.SSOMPL is sustainable, without adducing any corroborative evidence? - HELD THAT:- It is observed from the records that the Notice was issued to the Appellant based on the data recovered from the premises of M/s SSOMPL, during the course of investigation at their end. The impugned order has confirmed the demand based on this data and the statements recorded fr....... + More
-
2023 (9) TMI 925
Seeking the amount (Service tax) paid to be deposited and appropriated in terms of Section 73A(2) of Finance Act, 1994 - Not availing the benefit of exemption from service tax on the job work - Exemption as per the N/N. 8/2005-ST dated 01.03.2005 - HELD THAT:- From the sub Rule-2, it is clear that even if any amount of service tax is not required to be paid and the same is collected, it needs to be credited in the Central Government account. In the present case, there is no dispute whether or not service tax payable by the appellant and if the same is collected by the service recipient, it was admittedly deposited to the Central Government. Therefore, no further appropriation under Section 73A(2) is required. Section 73A(2) is required only when the assessee, if not required to pay any service tax but collected from the service recipie....... + More
-
2023 (9) TMI 924
Rectification of mistake - reduction in demand - Adjudicating Authority can rectify its own order in terms of Section 74 of FA or not - error apparent on the face of record or not - HELD THAT:- From the plain reading of above Section 74 it is clear that Adjudicating Authority can rectify own order only for the limited purpose i.e. if there is apparent error on the face of the order. The rectification of the order was not made only on apparent error but the issue in the rectification of order was mixed question of law and fact that on which date service tax is leviable even the Cenvat credit issue also involve a detailed scrutiny. Therefore, the adjudication order does not suffer from apparent error whereas the issue under rectification was required a detailed analysis and therefore such issue could not have been decided by rectifyin....... + More
-
2023 (9) TMI 923
Classification of services - Works Contract Services - Erection, Commissioning or Installation Services - case of revenue is that the electrical installation works undertaken by the appellant during the disputed period is to be classified under the Works Contract Services and under the Erection, Commissioning or Installation Services - time limitation - HELD THAT:- From the definition of Works contract, it is found that only erection, commissioning or installation of electrical and electronic devices are covered under the above entry whereas appellant are engaged in works of electrical light fittings, laying of cables, earthing works, fitting of poles, electric wiring, etc. In the present matter revenue nowhere provided any invoices or any documents by which it can be concluded that the appellant are engaged in erection, commissioning ....... + More
-
2023 (9) TMI 922
Exemption from payment of tax or not - Educational Institute or commercial training or coaching centre - renting of immovable property services to M/s Institute of Chartered Financial Analysts of India (ICFAI) - HELD THAT:- It has been held time and again that ICFAI is not an Educational Institution and is held to be a commercial training or coaching centre - reliance placed in the case of M/S. THE INSTITUTE OF CHARTERED FINANCIAL ANALYSTS OF INDIA, HYDERABAD (ICFAI) VERSUS CC CE, HYDERABAD [ 2013 (6) TMI 446 - CESTAT BANGALORE] . In this case, the issue is as to whether the ICFAI was eligible for exemption from Service Tax for the fee collected from their students. ICFAI was claiming that since they were providing education to the students they were eligible to get the exemption for service tax. The Tribunal after going through the fa....... + More
-
2023 (9) TMI 921
Classification of services - port services or not - barge activity carried out by the Appellant - wrongful availment of Cenvat Credit by the Appellant or otherwise - HELD THAT:- It is found that taxable services under the net of Port Service means any service rendered by a port or any person authorized by such port. As such, the services which can be taxed under the said category have to be either services rendered by port itself or any person authorized by such port - Admittedly, repair of the vessel is not being done by the port. The lower authority has held the appellant to be a person authorized by such port to undertake the activity of repairing of vessel. The decision cited by the revenue in the matter of CAIRN ENERGY INDIA PVT. LTD. VERSUS CCE C, VISAKHAPATNAM-II (VICE-VERSA) [ 2019 (3) TMI 815 - CESTAT HYDERABAD] is not....... + More
-
2023 (9) TMI 920
Levy of Service Tax - Clearing Forwarding Agent services - Loading Charges - Unloading Charges - Service Commission - HELD THAT:- The Appellant claims that their agreement with My Home Industries Ltd., specifies that they would be reimbursing the loading and unloading charges. He further submits that the invoices raised by them towards loading and unloading charges are purely on account of reimbursement. In the interest of justice, the Appellant should be given an opportunity to produce all the relevant documents before the Adjudicating Authority to canvass these submissions. Appeal allowed by way of remand.
-
2023 (9) TMI 919
Classification of services - Site Formation Services or mining service - works executed for ECL for excavation of coal - Construction of Complex Services or Works contract service - works contract of construction of house project in West Bengal - Demand alongwith interest and penalty u/s 76 and 78 of FA. Site Formation Services or mining service - HELD THAT:- The nature of work executed by the assessee is a comprehensive contract for mining of coal consisting of excavation, loading and transportation of overburden/overburden/top soil (within the mines area), dewatering of mines, excavation of benches for extraction of coal , drilling, blasting with explosives (including cost of explosives), extraction of coal, backfilling of excavated area, loading of raw coal at face and transporting to surface, unloading an stacking at surface. ....... + More
-
2023 (9) TMI 872
Service tax collected but not deposited the same to the exchequer - Section 73A of FA - time limitation - HELD THAT:- Ongoing through the provisions of Section 73A that sub-clause 2 is applicable in the instant case. To attract this clause, the noticee should have collected any amount, which is not required to be collected, in any manner as representing service tax - In the instant case, it is not the case of the Department that the appellants have issued invoices/ bills which indicate that service tax has been collected by the appellants from their customers. This fact is very much accepted by the learned Adjudicating Authority in the impugned order; the Certificate issued by M/s PACL indicates that the appellants have not charged any service tax to the customers. It is not clear from the case records whether the Department has challe....... + More
-
2023 (9) TMI 871
Liability of appellant to pay service tax or not - appellant is registered under the Societies Registration Act, 1860 and is under the direct control of the Bishop of Tanjore - Public Charitable and Educational Society can also be a religious body or not - religious body eligible to be exempt from tax till 01/07/2012 when the negative list-based levy came into force or Public Charitable and Educational Society and not a religious body as claimed by Revenue and come under the levy in terms of sec. 65(90a) of the Finance Act, 1994 from 01/06/2007? - extended period of limitation. HELD THAT:- From the statement and the objects and purpose of the Diocese as seen from the Memorandum of Association it is clear that it includes religious activity apart from other activities like charity, social service, etc. These activities are primaril....... + More
-
2023 (9) TMI 870
Levy of Service Tax - overhauling charges received for Repair and Maintenance service which is in the nature of works contract - liquidated damages - extended period of limitation - suppression of facts or not. Levy of service tax - overhauling charges - Repair and Maintenance service which is in the nature of works contract - services rendered to Ministry of Defence - activity of re-engineering of sub-assembly of battle tanks - period April 2010 to August 2014 - HELD THAT:- For the period prior to 01.07.2012, we find that the reliance placed by the appellant on the decision in the case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT] is apt since works contract is involved and that portion of supply of goods has been undeniably subjected to VAT - For the per....... + More
-
2023 (9) TMI 869
Refund/rebate of the Service Tax paid on input services - refund rejected on the ground of non-jurisdiction and non-submission of documents - HELD THAT:- This is a case where the original authority has decided the matter afresh based on the directions given by a co-ordinate Bench of the Tribunal in E-SHAKTI COM PVT. LTD. VERSUS CST [ 2016 (10) TMI 1384 - CESTAT CHENNAI ] and M/S. ESHAKTI. COM PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI-II [ 2016 (11) TMI 1746 - CESTAT CHENNAI ], directing him to examine such evidence and pleadings, if any, both on facts and law as well as apply proper law and pass a reasonable and speaking order. The Tribunal being the final fact-finding authority, the direction to apply proper law would entail the original authority examining the refund claim in the light of the proper Notification w....... + More
-
2023 (9) TMI 868
Classification of services - Supply of Tangible Goods service or not - supply of DG Sets on rental basis for a non temporary period - Transfer of right to use or not - extended period of limitation - HELD THAT:- Merely because the appellant have provided the operator and undertaken the repair and maintenance, the status that the right to use, possession and effective control has been transferred to the client is not affected. The providing of operator and repair and maintenance is undertaken by the appellant only because of their technical expertise. However the use of the generator set accordingly to the requirement of the client is completely the prerogative of the client. Therefore, in the given arrangement of supply of DG Set to the client, the right to use, possession and effective control has been clearly transferred to the clien....... + More
-
2023 (9) TMI 815
Classification of services - membership fee collected by the appellants is exigible to service tax under Club or Association Service or not - demand raised under the wrong Head can be confirmed for the reason that it is taxable to duty under one Head or the other or not - demand confirmed on the basis of difference in the figures between ST-3 Returns and balance sheets. Whether the membership fee collected by the appellants is exigible to service tax under Club or Association Service ? - HELD THAT:- The issue is no longer res integra having been decided by a number of judgments. Hon ble Apex Court laid down the principle in the case of STATE OF WEST BENGAL ORS. VERSUS CALCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE ORS. VERSUS M/S. RANCHI CLUB LTD. [ 2019 (10) TMI 160 - SUPREME COURT] and re-affirm....... + More
-
2023 (9) TMI 814
Refund of Service Tax - input services - Terminal Handling Services - GTA Service - CHA Services - HELD THAT:- These services have been rendered for handling the export containers at the port of exports and they fall in the nature of port services. Further, the Terminal Handling Services have been held to be specified services and the appellant is entitled to refund of the same in view of the various decision in M/S TRIDENT LIMITED (FORMERLY ABHISHEK INDUSTRIES LIMITED) VERSUS CCE, CHANDIGARH-I [ 2017 (6) TMI 472 - CESTAT CHANDIGARH] . GTA Services - HELD THAT:- The GTA service has been received from third party transporter for transporting the stuffed containers with seal from the factory of the appellant to ICD/CFS or to the port of export. CHA services - HELD THAT:- The CHA Services are specifically covered and the appella....... + More
........
|
