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Service Tax - High Court - Case Laws
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- 2021 (4) TMI 520 - DELHI HIGH COURT
Issuance of pre-show cause notice consultation - Levy of service tax - services offered by the petitioner-company to two entities located outside India - recipients of the services are associate concerns or not - export of services - Rule 6A of the Service Tax Rules, 1994 - HELD THAT:- The contesting respondents were mandatorily required to have a pre-show cause notice consultation with the petitioner-company and that having not being done in the instant matter, the proceedings initiated by the contesting respondents via the impugned show cause notice are non-est in law. That being said, the only issue, which remains to be addressed, is concerning limitation. This aspect is pending consideration before the Supreme Court i.e. as to the date when the limitation will commence. The contesting respondents will serve an appropriate communicatio....... + More
- 2021 (4) TMI 519 - BOMBAY HIGH COURT
Violation of principles of natural justice - Service of SCN - It is the case of the petitioner that communications are required to be made either on ‘email id’ or via ‘SMS’ on registered mobile/phone - Recovery of service tax - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT:- Decisions in CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED VERSUS THE UNION OF INDIA, THE CHIEF COMMISSIONER, CENTRAL GST & CUSTOMS, MUMBAI ZONE, THE COMMISSIONER, CGST & CENTRAL TAX, THE JOINT COMMISSIONER, CGST & CENTRAL EXCISE, MUMBAI EAST, [2020 (10) TMI 3 - BOMBAY HIGH COURT] put emphasis on object underlying framing of scheme. The division bench deciding the matters has emphasised that the scheme has been formulated with a view to put an end to past disputes pertaining, inter alia, Central Excise and Service....... + More
- 2021 (4) TMI 500 - MADRAS HIGH COURT
Levy of service tax on municipalities - Renting of immovable property service - a “person” within meaning of Finance Act, 1994 as it stood prior to 01.07.2012 or not - period prior to July 2012 as well as post 01.07.2012. Period prior to 01.07.2012 - HELD THAT:- To attract levy under Section 65(105) (zzzz) of the Finance Act 1994 there should be renting of immovable property or provision any other service in relation to such renting, for use in the course of or furtherance of, business or commerce to “any person”. Only if service was provided by “any other person”, i.e, by a person other than the owner, such service was liable to service tax - The expression “any other person” can only mean any other person other than the owner of the property. Therefore, owner of the immoveable property is ....... + More
- 2021 (4) TMI 430 - KARNATAKA HIGH COURT
Evasion of Service Tax - Punishable offence - initiation of criminal proceedings - The amount involved is less than Rupees two crores - Site Formation and Clearance Service - Erection, Commissioning or Installation Service - Interior Decorators Service - Supply of Tangible Goods Service - HELD THAT:- By virtue of Circular No.201/11/2016-Service Tax vide Annexure-R4, produced by the respondent, as a consequence of the amendment, the power of arrest in Service Tax is available only if a person collects any amount as service tax but fails to pay the amount so collected to the credit of the Central Government beyond the period of six months from the date on which such payment becomes due and the amount exceeds ₹ 2 crores. The amount involved in this case is less than Rupees two crores. The learned counsel for petitioners would also cont....... + More
- 2021 (4) TMI 365 - DELHI HIGH COURT
Pre-Show Cause Notice Consultation - Scope of voluntary statements recorded before the Senior Intelligence Officer - Applicability of paragraph 5 of the 2017 Master Circular - HELD THAT:- The “voluntary statements” recorded before the Senior Intelligence Officer cannot constitute pre-show cause notice consultation as envisaged in the paragraph 5 of the 2017 Master Circular. Consultation entails discussion and deliberation. There is back and forth between parties concerned with the consultative process, leading to, metaphorically speaking, often, separation of wheat from the chaff. A voluntary statement is at best a one-way dialogue made before an authority which does not take a decision as whether or not next steps in the matter are required to be taken - Therefore, it cannot be said that voluntary statements made by the offic....... + More
- 2021 (4) TMI 179 - MADRAS HIGH COURT
Levy of Service Tax - Section 66 D(g) of Finance Act, 1994 - HELD THAT:- The learned counsel appearing for the respondent confirms that though the order has been noted by the officer while recording the submission of the petitioner, its ratio has neither been taken note of by the officer nor distinguished. In any event, she seeks to point out that, that order is, in fact, adverse to the assessee - This submission, prima facie, does not appear to be factually correct as the tax has been appropriated since the assessee in that case had collected the tax from its customers. In any event, it was incumbent upon the officer to have taken note of the order and any amount of explanation in this regard before me will not account for such lapse on the part of the authority. The matter remanded back to the authority to be heard afresh and a speaking order - petition allowed by way of remand.
- 2021 (4) TMI 127 - RAJASTHAN HIGH COURT
Maintainability of petition - SCN was issued without Jurisdiction - Section 73(1) of the Finance Act, 1994 - dispute on question of facts - HELD THAT:- The petitioner has submitted that no services were being provided from the State of Rajasthan, whereas, a perusal of the show cause notice reveals that it has been averred therein that office of the petitioner was situated in the State of Rajasthan and the services were also being provided from the State of Rajasthan. Thus, the present case involves disputed questions of facts. Hence, the present case cannot be said to be a case where prima facie it is established that the show cause notice has been issued without jurisdiction. There are no ground for interference by this Court - petition dismissed.
- 2021 (3) TMI 1206 - MADRAS HIGH COURT
Levy of Service tax - sale of starter packs with prepaid voucher - margin earned by the petitioners during the sale process - HELD THAT:- The issue on hand is squarely covered by the decision of the Hon'ble Division Bench in THE COMMISSIONER OF CENTRAL EXCISE VERSUS M/S. BHARAT CELL [2015 (10) TMI 1111 - MADRAS HIGH COURT] where it was held that Though the correct procedure for discharge of the service tax liability by the two parties is that the distributors raise bills for commissions that is due to them along with service tax and BSNL takes Cenvat credit of tax paid by distributors for discharging liability on the telecommunication service provided by BSNL, such procedure does not result in extra realization of Revenue. Petition allowed.
- 2021 (3) TMI 1026 - MADRAS HIGH COURT
Classification of services - commercial/industrial service or not - services provided to educational trust - contract works - HELD THAT:- The petitioner had carried out the contract works for the second respondent. There is no doubt that the second respondent is an educational trust that is enjoying exemption under the Income Tax Act. The petitioner's stand from the beginning is that the service provided to such an educational trust cannot be called as commercial or industrial service. The stand of the petitioner's counsel is that the first respondent being an authority subordinate to the Tribunal is squarely bound by such a decision and that it is not open to him to go beyond it. The petitioner's counsel would state that the entire issue will have to be re-visited by the first respondent by associating the second respondent b....... + More
- 2021 (3) TMI 1018 - KARNATAKA HIGH COURT
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Deduction of amount of pre-deposit made at any stage of appellate proceedings during the course of enquiry, investigation or audit, made while issuing statement indicating the amount payable by the declarant - HELD THAT:- The Estimation as made in Form SVLDRS-2 at Annexure-C dated 28.11.2019 is set aside with a direction to the respondent Authority to make a fresh Estimate in SVLDRS-2. Consequently, the Statement under Section 127 as per Annexure-G dated 27.02.2020 is set aside. The first respondent to re-work the statement in SVLDRS-3 after taking into credit of the admitted deposit of ₹ 3,81,513/- as already indicated in the SVLDRS-3 enclosed at Annexure-G and also to take a decision as regards the other two pre-deposits of the petitioner stated to be available for appropria....... + More
- 2021 (3) TMI 1017 - MADRAS HIGH COURT
Levy of service tax - renting of immovable property Service - case of the petitioner in this writ petition is that it is a charitable institution recognised under the provisions of the Income Tax Act, 1961 and therefore the petitioner cannot be saddled with service tax liability even if the petitioner was renting out its premises to business entities on the income generated by it is used for carrying out its charitable activities - HELD THAT:- If the petitioner was of the view that it was not liable to tax in terms of the above notification, it could have ignored the aforesaid letter/communication. The said communication was an innocuous communication merely nudging the petitioner to obtain registration and pay service tax or any alternative avail the benefit of the Voluntary Compliance Encouragement Scheme, 2013. However, the petitioner ....... + More
- 2021 (3) TMI 970 - GUJARAT HIGH COURT
Compliance with the requirement of pre-deposit - Section 35F of the Central Excise Act, 1944 read with the provisions of Section 86 of the Act - HELD THAT:- The impugned order passed by the Commissioner is appealable before the Tribunal, however, a coordinate Bench of this Court was prima facie persuaded to accept the argument that the appellate remedy provided under Section 35F of the Central Excise Act, 1944 read with the provisions of Section 86 of the Act mandates a pre-deposit of an amount equivalent to 7. 50 % of the service tax demand subject to a maximum of ₹ 10 crore and therefore, not an efficacious remedy. The learned standing counsel appearing for the revenue is of the view that, as such there is no urgency in the matter and the matter can wait for some more time before it is taken up for hearing. Today also, a request is made on behalf of the respondents to adjourn this matter. Let Rule be issued to the respondents, returnable on 10.06.2021.
- 2021 (3) TMI 966 - MADRAS HIGH COURT
Maintainability of petition - availability of alternative remedy of appeal - doctrine of mutuality - Levy of service tax on incorporated clubs or associations - HELD THAT:- The issue is pending before the Court since 2016 onwards and the present writ petition was filed in the year 2018 and it is also informed that the appellant has also filed another writ petition in W.P.No.18838 of 2020, which is also pending and in the two cases, interim orders are still in force. The writ petition could be heard and disposed of on merits leaving it open to the respondent to raise all contentions as was canvassed before this Court both on merits as well on the question of maintainability of the writ petition - the writ petition is restored to the file of this Court to be heard.
- 2021 (3) TMI 950 - GUJARAT HIGH COURT
Validity of order passed by the commissioner when the application for Advance Ruling is pending - Search and seizure - evasion of service tax - levy of service tax on the transaction of SDB with its members based on the concept of mutuality - levy of interest and penalty as claimed by the department, when there was no liability to pay service tax, given that the amount collected was in the nature of refundable deposit - HELD THAT:- The issues raised by the writ-applicants before the ARA have been gone into by the Commissioner in the Order in Original. In other words, the Authority, in its order dated 16th July 2020, has adjudicated upon both the issues. In such circumstances, for all purposes, the application before the ARA has become academic and we should ask the Appellate Tribunal to hear the appeal preferred by the writ-applicants her....... + More
- 2021 (3) TMI 913 - GUJARAT HIGH COURT
Principles of natural justice - no hearing was granted before passing the impugned order - entire matter was regarding the reconciliation between the books of accounts and returns of the writ applicants - HELD THAT:- One opportunity should be provided to the writ applicants to make oral submissions and offer appropriate explanation to the various queries raised in the show cause notice. The impugned order dated 11th November 2019 is hereby quashed and set aside and the entire matter is remitted to the adjudicating authority (respondent No.2) for fresh adjudication after giving an opportunity of hearing to the writ applicants on the condition that the writ applicants shall make a pre-deposit of the sum of ₹ 9,21,490/, which is 7.5% of the net tax demand as per the impugned order - application allowed by way of remand.
- 2021 (3) TMI 841 - KARNATAKA HIGH COURT
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - scope of services - HELD THAT:- It is not in dispute that the petitioner has not responded to the show cause notices and hence, there has been some lapse on their side. Taking note of the submission made by the learned counsel for the petitioner and also that initially they had intended to avail the benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and however, due to circumstances including Pandemic, they were not able to fulfill the requirements under the said scheme, the impugned order deserves to be looked into in an appropriate manner insofar as the order has been passed without participation of the petitioner. Even if the petitioner were to prefer an appeal, the authority which has passed the order will have no benefit of the contentions on its merits as....... + More
- 2021 (3) TMI 838 - KARNATAKA HIGH COURT
Recovery of excess pre-deposit made - pendency of appeal where the assessee demonstrates proof of payment of 7.5% or 10% as may be applicable - Section 35F of the Central Excise Act, 1944 - HELD THAT:- It is only a technical contention taken by the petitioner. In light of the order passed by the appellate authority on the application for condonation of delay in the appeal, whereby the appellate authority has rejected the assertion of the Department as regards delivery of notice on 30.10.2019 as the notice was not in requisite Form i.e., ST-4, it is not open for this Court to enter into the question of appeal having been filed beyond the period of limitation and hence permit the recovery. If that were to be so and appeal was presented within the period of limitation, as noticed by the appellate authority, the petitioner was entitled to the....... + More
- 2021 (3) TMI 799 - BOMBAY HIGH COURT
Seeking leave of the Hon’ble Court to withdraw SCN - Levy of Service tax - Legal service - HELD THAT:- The purpose underlying the petition substantially gets worked out. This petition would not be an impediment in aforesaid intended action by the Respondent. Petition disposed off.
- 2021 (3) TMI 793 - KARNATAKA HIGH COURT
Exempt services or not - activity of trading - period prior to 01.04.2011 - requirement of reversal of credit taken on input service - input services used directly or indirectly or in relation to the manufacture of taxable goods is eligible for credit in terms of Rule 2(1) of the Cenvat Credit Rules, 2004 or not - HELD THAT:- It is well settled in law that even quasi-judicial authority, while exercising its statutory powers, has to assign reasons and based on the reasons assigned by it, has to record the findings. In other words, the Tribunal exercising the statutory power under the Act is required to apply its mind and record the findings. In any case, if the Tribunal relies on a particular decision, it is duty bound to examine, by assigning reasons, as to how the ratio of the aforesaid decision applies to the fact situation of the case........ + More
- 2021 (3) TMI 545 - BOMBAY HIGH COURT
Declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Petitioner’s declaration under the scheme was rejected on 29.01.2020 on the ground that petitioner had filed the declaration after initiation of enquiry - HELD THAT:- It is found that the date 30.06.2019 is quite significant. We have already noticed the definition of enquiry or investigation as per section 121(m). Coming to section 123 of the Finance (No.2) Act, 2019 which deals with tax dues for the purposes of the scheme, as per clause (c) thereof where an enquiry or investigation or audit is pending against the declarant, the tax dues would mean the amount of duty payable which had been quantified on or before 30.06.2019. Even in the context of eligibility under section 125(1), we find that clause (e) thereof clarifies that any person subjected to an e....... + More