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Service Tax - Supreme Court - Case Laws
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2023 (10) TMI 961
Condonation of delay of 1471 days in filing the appeal - it was held by HC that it is difficult to accept that the appellant was handicapped in any manner in ascertaining the jurisdiction of the relevant Commissionerate. In any view of the matter, this Court is unable to accept that it would be apposite to condone the delay of more than four years on the aforesaid ground. HELD THAT:- The special leave petition is dismissed.
2023 (10) TMI 748
Exemption from Service tax - governmental authority - educational institutions - Indian Institute of Technology, Patna (IIT Patna) - National Institute of Technology, Rourkela (NIT Rourkela) - covered by Mega Service Tax Exemption Notification No. 25/2012, G.S.R 467(E) dated 20th June, 2012 or not - HELD THAT:- When the meaning of the provision in question is clear and unambiguous by the usage of or in clause 2(s), there remains no force in the submission of Ms. Bagchi that or should be interpreted as and . In our opinion, the word or employed in clause 2(s) manifests the legislative intent of prescribing an alternative. Going by the golden rule of interpretation that words should be read in their ordinary, natural, and grammatical meaning, the word or in clause 2(s) clearly appears to us to have been used to reflect the ordin....... + More
2023 (9) TMI 818
Valuation - completion and finishing services - inclusion of value of materials consumed while providing the finishing services - it was held by CESTAT that appellant has correctly discharged Service Tax on the service portion - HELD THAT:- There are no ground to interfere with the impugned Order dated 31 .10. 2019 passed by the Customs Excise Service Tax Appellate Tribunal, South Zonal Bench, Chennai. Appeal dismissed.
2023 (8) TMI 1039
Refund of service tax in relation to a rental transaction with the Mumbai International Airport Limited - Rejection on the ground that the payment of service tax on renting of immovable property of the duty free shops was not liable to be refunded in terms of the provisions of the Finance Act 1994 - HELD THAT:- The review is allowed by recalling the judgment dated 10 April 2023 [ 2023 (4) TMI 613 - SUPREME COURT ] - appeal shall stand restored to the file of the Court. The Civil Appeal shall stand tagged with the above appeals. The Registry shall obtain administrative directions so that all the appeals can be clubbed together and be heard by one Bench expeditiously. The appeal having been restored to the file for final disposal, it is directed that no coercive steps shall be taken for the recovery of the dues, pending the disposal of the appeal.
2023 (8) TMI 746
Classification of services - Information Technology Software service or Intellectual Property Service? - period from 1st April 2004 to 31st March 2009 - whether in respect of the particular transactions, service tax was payable under the classification mentioned in the show cause notices? HELD THAT:- Clause (e) of subsection (1) of Section 26 refers to exemption from service tax under the Finance Act on taxable services provided to a developer or unit to carry on authorised operations in SEZ. Under Subsection (1) of Section 51, SEZ Act prevails over other enactments which are inconsistent to the provisions contained therein. Thus, only when by exercising the power under subsection (2) of Section 26 of SEZ Act, an exemption is granted by the Central Government that the assessee can claim exemption. There are no fault with the reas....... + More
2023 (5) TMI 867
Levy of Service tax - user development fee levied and collected by the airport operation, maintenance and development entities - HELD THAT:- In the decision of this court, in CONSUMER ONLINE FOUNDATION, ETC. VERSUS UNION OF INDIA ORS., ETC. [ 2011 (4) TMI 1275 - SUPREME COURT] , the context was the validity of the levy of development fees and their collection from embarking passengers by lessees of airports, under OMDAs, including the DIAL in this case. The court examined the history of airport regulation in India, including the legislation concerning it, and, after analysing the provisions of the AAI Act, including the amendment to it, in 2003, held that Development fees could not be levied and collected by the lessees of the two major airports, namely, DIAL and MIAL, on the authority of the two letters dated 09.02.2009 and 27.02.2....... + More
2023 (5) TMI 138
Availing Cenvat Credit on works contract service - Value to be determined under Rule 2A or under Composition Scheme - Section 67 of the Finance Act, 1994 - entitlement to take the total contract value which includes both goods and services and remit service tax on the entire value as works contract service and in the process also entitled to avail the CENVAT Credit - Tribunal allowed the credit of duty paid on goods also. HELD THAT:- It is required to be noted that thereafter the service elements have found a statutory recognition as part of Rule 2A of the Service Tax (Determination of Value) Rules, 2006 w.e.f. 01.06.2007. The applicability of Rule 2A has been dealt with and considered by this Court in extenso in the case of Larsen and Toubro (supra). Therefore, as per the law laid down by this Court in the case of works contract ....... + More
2023 (4) TMI 613
Refund/rebate of service tax - payment of service tax on the renting of immovable property of the concerned Duty Free Shops - HELD THAT:- In Aatish Altaf Tinwala [ 2019 (5) TMI 1802 - SC ORDER] and [ 2018 (12) TMI 1278 - BOMBAY HIGH COURT ], It was held that the Duty Free Shops in international arrival or departure terminals shall be deemed to be the area beyond the customs frontiers of India. - as affirmed by this Court [ 2018 (12) TMI 1971 - SC ORDER ] Duty Free Shops, whether in the arrival or departure terminals, being outside the customs frontiers of India, cannot be saddled with any indirect tax burden and any such levy would be unconstitutional. Therefore, if any tax is levied, the same cannot be retained and the Duty Free Shops would be entitled for refund of the same without raising any technical objection in....... + More
2023 (4) TMI 409
Levy of Service Tax - Design Services or not - whether activity of import of Engineering Design Drawings from the sister companies by the notice during the period under dispute i.e., June, 2007 to September, 2010 is classifiable under taxable category design services under section 65(35b) read with Section 65(105) (zzzzd) of the Finance Act, 1994? - HELD THAT:- The definition of design services is a wide and conclusive one, specifically excluding only fashion design and interior designing, which were already taxable under separate taxable category - In the present case, the respondent was engaged in manufacture of Wind Turbine Generator (WTG). It entered into product development and purchase agreement with three of its sister companies. It is required to be noted that the said designs were to be exclusively used by the respond....... + More
2023 (1) TMI 995
Business Support services - Branch Network Fee - whether the Branch Network Fee received by the appellant under the agreements is taxable under Business Support Service ? - time limitation - it was held by Tribunal that the proceedings are barred by limitation of time and hence, the appeal should succeed on the ground of limitation as well. HELD THAT:- There are no reason to interfere in this Civil Appeal. The Civil Appeal is dismissed accordingly.
2023 (1) TMI 256
CIRP - Successful resolution applicant - Demand of service tax - SVLDRS - Seeking direction to the respondents for consideration of the case of the petitioner under the scheme Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - seeking direction to respondents to appropriate the payment of Rs.1,24,28,500/- towards settlement dues under the Scheme 2019 and that discharge certificate be issued to the appellant accordingly - moratorium is under force. HELD THAT:- It is required to be noted and it is not in dispute that the appellant is entitled to the benefit of the settlement under the Scheme, 2019. The Scheme, 2019 came to be introduced on 01.09.2019 and the last date for making the application under the Scheme was 30.12.2019 and in fact, the appellant submitted the application in Form No.1 on 27.12.2019 i.e. before the last dat....... + More
2022 (12) TMI 604
Paperless Court - Incorporation of ICT (Information and Communication Technology) initiatives in regard to revenue litigation - Directions issued - the Union government must now take all expeditious steps to ensure that filing by the Union government of all appeals and proceedings before the High Courts as well as the revenue tribunals, including the CESTAT and the ITAT should take place in the e-filing mode. The High-Powered Committee shall accordingly proceed to take necessary steps to achieve the above goal so that e-filing can be made universal within a period of three months where the government is in appeal. Functioning of GST Tribunals - The Union government shall take necessary steps to ensure that while the modalities for the GST tribunal are being put in place, they shall include the requirement that all filings should be in the electronic mode exclusively and that the tribunal should be paperless in its operations.
2022 (12) TMI 556
Demand of service tax under various heads, including manpower recruitment or supply agency service under reverse charge, programme producer service, sponsorship service, and other services - Extended period of limitation - The Commissioner ruled that the consideration paid to FSE for appearance of VA for a sports tournament is taxable under the definition of manpower recruitment or supply agency . The Commissioner observed that the source of supply of skilled manpower is outside India and has been received by the Appellant in India. The Commissioner further ruled that any programme made by a programme producer and then offered for sale to different TV channels or broadcasters for relay is a taxable activity. The Commissioner concluded that the transaction made by the Appellant with Zee Telefilms includes element of service and is taxa....... + More
2022 (11) TMI 48
Levy of service tax - service received by the respondent/Assessee received in India, provided by nonresident/ person located outside India - reverse charge mechanism - HELD THAT:- In the present case, the taxable service received by the respondent/Assessee received in India, when provided by nonresident/ person located outside India was for the period between November, 1999 and March, 2002, i.e., prior to 18.04.2006, the Tribunal has rightly set aside the the levy of service tax on the aforesaid. Once there is no service tax liability by the respondent/Assessee for the services received during the period between November, 1999 and March, 2022, there is no question of levy of any penalty. Therefore, the Tribunal has rightly held that the Assessee is not liable to pay any penalty, as sought to be levied by the Department. Appeal dismissed.
2022 (9) TMI 946
CENVAT credit irregularly availing/ wrongly utilizing - levy of service tax - Works Contract Service - failure to declare the full taxable value in ST-3 returns - failure to discharge the service tax on the gross receipts value - failure to have regularly and habitually retained the service tax collected from their clients - failure to file the Half Yearly ST-3 returns within the prescribed due dates - failure to apply correct service tax in the ST-3 returns - failure to furnish the CENVAT Credit availed details and copies of Invoices/bills on the strength of which they availed CENVAT Credit - period post 2007 - HELD THAT:- It is not disputed by the assessee that the services rendered by the assessee and the contract entered into by the assessee be treated as Works Contract and therefore, the assessee is liable to pay the service tax. ....... + More
2022 (8) TMI 994
Classification of services - rendering of services of the nature of advice , consultancy or technical assistance while executing the works contract - Consulting Engineer service or not - HELD THAT:- Considering the various services rendered by the assessee like erection/installation/commissioning of goods at customers site and incidentally they may also be providing the services of drawing, design etc., it cannot be said that the services rendered by the assessee was as a consulting engineer. The contract can be said to be works contract . Hence, the assessee cannot be said to be rendering the services as a consulting engineer and therefore liable to pay the service tax. Once, the assessee at the relevant time cannot be said to be consulting engineer and/or rendering services as a consulting engineering the assessee is not li....... + More
2022 (8) TMI 283
Deemed sale or not - right to use the software - Antivirus Software license key/code supplied by the respondent along with CD/DVD replicated with Quick Heal Brand Antivirus Software through dealers/distributors to the EndCustomers is liable to Service Tax or not - Information Technology Service or not - transfer of goods by way of hiring, leasing, licensing or any such manner without transfer of right of use such goods - declared service under clause (1) of Section 66E of the Finance Act, 1994 or not - HELD THAT:- The Tribunal laid much emphasis on the fact that in accordance with the agreement the licensee has the right to use the software subject to the terms and the conditions laid therein. The Tribunal took notice of the fact that in accordance with the agreement the licensee is entitled to use the software/RDM service from the dat....... + More
2022 (8) TMI 168
Levy of Service Tax - Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce Section 65(105)(zzzza) pertaining to Works Contracts - whether for the period prior to introduction of the Finance Act, 2007, the service tax would be leviable on the Composite Works Contracts? As per M.R. SHAH, J. HELD THAT:- It is observed and held in the decision of [ 2020 (3) TMI 1324 - SUPREME COURT ] that even the rule of overruling the judgments should be applied with great caution, and only when the previous decision is manifestly wrong, as, for instance, if it proceeded upon a mistaken assumption of the continuance of a repealed or expired Statute, or is contrary to a decision of another court which the court is bound to follow; not, upon a mere suggesti....... + More
2022 (7) TMI 1065
Collection of amount in the name of service tax - mandatory nature of sub-section (2) of Section 73A of the Finance Act, 1994 - It is submitted that, It is for the Central Government to make the deposit to the Consumer Welfare Fund or to refund the amount to the person who has borne the incidence of indirect tax in terms of sub-section (6) of Section 73A of the Finance Act, 1994. Law does not require that the assessee will either refund the amount to the person who has borne the incidence of tax or pay the amount to the Consumer Welfare Fund. Issue notice, returnable within 6 weeks.
2022 (7) TMI 1064
Levy of Service Tax - VAT liability on subject goods duly paid - HELD THAT:- In the facts of the present case as it is not disputed that the respondent had regularly paid amount towards VAT liability in respect of the subject goods during the relevant period, the question of claiming service tax thereon does not arise. Appeal dismissed.