2018 (5) TMI 987
Extended period of Limitation - suppression of facts - Business Auxiliary Service - Whether the CESTAT was justified in restricting the demand of Service Tax to normal period despite holding the activity of the assessee to be classifiable under Business Auxiliary Service and liable to Service Tax, when the assessee has concealed and suppressed the said information? - Held that - the definition of Business Auxiliary Service was expanded and made m....... + More
2018 (5) TMI 788
Validity of Show Cause Notice demanding service tax - Maintainability of petition - Jurisdiction - Mega Exemption Notification dated 20.06.2012 - renting of immovable property service - Held that - what is being sought to be taxed is the renting of immovable property and not for excavation work. Therefore, if any remittance being made by the Contractor who has excavated the earth for the purpose of renting of immovable property, will not absolve ....... + More
2018 (5) TMI 568
Maintainability of appeal - alternative remedy - sole reason for bypassing the appellate remedy cited before us is that the case involves complex accounting entries which the petitioner is in a position to reconcile - Held that - the statute requires pre-deposit of 7.5% for filing appeal before the Tribunal. In other words, even if the petitioner were to file appeal against the impugned order of the Commissioner, he would have to deposit 7.5% of ....... + More
2018 (5) TMI 567
CENVAT credit - common input services - Whether the 1st respondent is correct in denying the entire common input service credit availed by the Appellant on an incorrect factual premise that the appellant has availed the option under Rule 6(2) of CCR for certain common input services and Rule 6(3) of CCR for certain other common input services? - Matter is remanded to CESTAT, Chennai for fresh consideration on merits........ + More
2018 (5) TMI 566
Whether in the facts and circumstances of the case and law, the Hon ble Tribunal has committed substantial error of law in setting aside the penalty as being unwarranted? - Held that - the present case stands concluded by a decision of this court in the case of Assistant Commissioner of Central Goods and Service Tax, DivisionIV V. Vodafone Essar Gujarat Limited, 2017 (10) TMI 82 - GUJARAT HIGH COURT arising out of the very same impugned order, wh....... + More
2018 (5) TMI 490
Validity of service tax inquiry summons - Production of documents concerning the enquiry against the first petitioner relating to their liability to pay service tax under the Finance Act, 1994 - case of petitioner is that the first petitioner Board has no liability to pay service tax in respect of its transactions under the Finance Act, 1994 - Held that - the issue to be decided in the said appeals as also in the writ petition is one and the same....... + More
2018 (5) TMI 413
Short payment of service tax - Section 73(4A) of the Finance Act, 1994 - Petitioner had accepted short payment of service tax of ₹ 20,92,42,010/-, which was voluntarily deposited along with appropriate interest and penalty - Held that - the petitioner is entitled to raise all these contentions and issues in response to the summons/notices, which are in the form of letters calling upon the petitioner to give and file their response - Issue o....... + More
2018 (5) TMI 223
Non-issuance of SCN - Oral intimation of tax liability during audit - payment of tax under protest - It is the grievance of the petitioner that no SCN was issued to the petitioner despite petitioner requesting the respondents to issue the same - Banking and other Financial Services - Held that - Much emphasis is placed on Section 73 3 of the Act and clause 3.2 of the Circular dated 18.08.2015 by the Revenue, to contend that no show cause notice i....... + More
2018 (5) TMI 222
Demand of service tax on TDR - locus standi of the petitioner - alternative remedy - Held that - TDR was neither issued in the name of the petitioner nor was the TDR owned by them in their name nor the petitioner is the title holder of TDR at any point of time during the transaction and the TDR was always in the name of the seller (land owner) of the TDR, in whose name the TDR was issued by the authorities - the petitioner acts only as a confirmi....... + More
2018 (5) TMI 119
Maintainability of petition - recovery proceedings - Held that - The disputed question of fact whether the petitioner is Goods Transport Agency or Goods Transport Operator cannot be adjudicated in the writ proceedings - No ground is made out by the petitioner to challenge the impugned order date d 30.04.2014 belatedly at this stage that too circumventing the alternative and efficacious remedy available under the Act - petition without any substan....... + More
2018 (4) TMI 1408
Doctrine of Merger - case of Revenue is that the petitioner cannot maintain the second round of litigation by challenging the impugned order-in-original - Held that - the Commissioner (Appeals) as well as the CESTAT did not decide on the merits of the issue - considering the nature of activity done by the petitioner and the quantum of service tax demanded, this Court is of the considered view that the respondent should take a decision as regards ....... + More
2018 (4) TMI 1392
Service tax liability - ex-parte order of the tribunal - the appellant at no material point of time received any notice of hearing from the Tribunal and in absence of the present appellant the Tribunal has decided the appeal - Held that - Even the order of the Tribunal shows that the appellant was not before the Tribunal and considering the fact that the appellant has deposited the entire duty under question, we are inclined to grant one more opp....... + More
2018 (4) TMI 1318
Rectification of order - works contract - Whether the order dated 12.08.2015 passed by the CESTAT deserved to be set aside since its finding that service tax is liable on works contract service prior to 01.06.2007 is vitiated? - Held that - there is a provision of Section 35EQ of the Central Excise Act,1944 for rectification of order and therefore, that the nomenclature of the application and order make no difference and prays that the aforesaid ....... + More
2018 (4) TMI 1232
Jurisdiction for investigating the service tax matter - centralized registration does not mention any place other than Chennai- transfer of files pertaining to the petitioner s case to the Jurisdictional Authorities/ Officers, viz., the respondents 3 and 4 for further proceedings - Circular No.1056/05/2017-C.X. dt. 29.07.2017 - Held that - It is settled position that summons cannot be quashed or injuncted and this court in the case of Commissione....... + More
2018 (4) TMI 1175
Rectification of mistake - Adjustment of the second installment of service tax - Held that - Though it is the contention of Ms. Dessai that this document is more of a representation than an application, we cannot overlook the fact that the proprietor of the firm, a lady was suffering from cancer when she made the representation - Further more, Section 74 does not contemplate any particular format as such, empowering the Central Excise to rectify ....... + More
2018 (4) TMI 1109
Payment of interest in installments - extension sought on the ground that there is a deficit in working capital due to additional investment in the new project - Held that - the petitioner has not challenged the order passed by the first respondent on merits. They are ready and willing to comply with the direction of payment of interest liability. They seek four months time to pay the balance of interest liability - taking note of the fact that t....... + More
2018 (4) TMI 976
Writ of mandamus directing the respondents herein to issue a certified copy of the order-in-original No.47 of 2011 dated 26.05.2011, so as to enable the appellant to file an appeal under the provisions of the Central Excise Act, 1944 - non service / communication of the order-in-original - Held that - Order-in-original is of the year 2011. No prejudice would be caused to the respondents, if a fresh certified copy of the same is furnished. Inasmuc....... + More
2018 (4) TMI 975
Pre-deposit - appeal dismissed as time barred - Held that - the petitioner effected the predeposit on 01.7.2016, which is admittedly within the period of 30 days from the date, on which, the petitioner received the copy of the Order in Original. That apart, the appeal was filed on 06.7.2016 before the wrong forum - The stand taken by the petitioner stood vindicated after the office of the Commissioner of Central Excise and Service Tax (Appeals), ....... + More
2018 (4) TMI 779
Maintainability of petition - only contention raised before us is that this petition should be entertained because the order-in-original dated 20th November, 2012 is passed without affording reasonable opportunity of being heard to the petitioner - Held that - After the show cause notice was issued and the petitioner requested that the matter be taken up post second week of July, 2012, then, we do not see how the order was passed, particularly wh....... + More
2018 (4) TMI 613
Liability of service tax - Point of Taxation - continuous supply of services - invoices are not raised - assessment based on Profit and Loss account - business of promotion and construction of residential apartments and complexes - projects are undertaken on a joint venture basis, the petitioner being the builder, along with land owners - case of petitioner is that the customers have remitted, in advance, the consideration relating to several of ....... + More
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