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Service Tax - Supreme Court - Case Laws

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• 2022 (5) TMI 967
  
  Levy of service tax - Reverse Charge (RCM) - taxability of the cross charge, which is primarily based on who should be reckoned as an employer of the secondee - Manpower Recruitment Agency Service - employees who were seconded to the assessee by the foreign group companies - CESTAT set aside the demand - Extended period of limitation - HELD THAT:- During the arrangement, the secondees work under the control and supervision of the Indian company and in relation to the work responsibilities of the Indian affiliate. Social security laws of the home country (of the secondees) and business considerations result in payroll retention and salary payment by the foreign entity, which is claimed as reimbursement from the host entity. The crux of the issue is the taxability of the cross charge, which is primarily based on who should be reckoned as an....... + More

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• 2022 (2) TMI 1113
  
  Levy of service tax - market fee - mandi shulk - whether the appellant(s) being an Agricultural Produce Market Committee was/were excluded from tax liability on and after 01.07.2012? - HELD THAT:- It is settled law that the notification has to be read as a whole. If any of the conditions laid down in the notification is not fulfilled, the party is not entitled to the benefit of that notification. An exception and/or an exempting provision in a taxing statute should be construed strictly and it is not open to the court to ignore the conditions prescribed in the relevant policy and the exemption notifications issued in that regard - the exemption notification should be strictly construed and given a meaning according to legislative intendment. The Statutory provisions providing for exemption have to be interpreted in light of the words empl....... + More

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• 2022 (2) TMI 858
  
  Supply of manpower services or job work contract - suppression of facts or not - filing of incorrect ST-3 returns - filing of ST-3 returns for the period between April 2013 to September 2013 after the due date - Section 70(1) of the Finance Act 1994 and Rule 7 of the Service Tax Rules 1994 - benefit of N/N. 25/2012-Service Tax dated 20 June 2012. Whether the appellant is a job worker within the meaning of the exemption notification dated 20 June 2012 or is merely a supplier of contract labour for the work of the establishment? - HELD THAT:- The substratum of the agreement between the appellant and Sigma deals with the regulation of the manpower which is supplied by the appellant in his capacity as a contractor. The fact that the appellant is not a job worker is evident from a conspicuous absence in the agreement of crucial contractual ter....... + More

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• 2021 (12) TMI 483
  
  Levy of Service tax alongwith interest and penalty - interchange fee - notices covered periods prior to 01.07.2012 and also thereafter - double taxation - evidence to show that the acquiring bank had paid tax on the amount which was earned as interchange fee by the Respondent or not - case of interchange fee being interest and a ‘transaction in money’ was rejected - inter se provision of service between the parties or not - deliberate intention on the part of the assessee to not disclose correct information or not - time limitation. Split Judgement: Justice K.M. JOSEPH allowed the revenue appeal based on detailed discussion. Justice S. RAVINDRA BHAT Dismissed the revenue appeal based on detailed discussion.

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• 2021 (11) TMI 246
  
  Commercial training and coaching services or not - Prayer to excuse the appellant from paying the pre-deposit amount for instituting the appeal - HELD THAT:- The Assessment Order calling upon the appellant to pay tax on an erroneous understanding of the status of the appellant cannot be countenanced. In that case, the appellant may not be asked to pursue the remedy of appeal and as a consequence, obliged to deposit the pre-deposit amount. The fact that the appellant is not covered by the category of assessee engaged in commercial training and coaching services, is not disputed by the Department - If that is the position, to do substantial justice in exercise of our plenary powers under Article 142 of the Constitution of India, it is ordered that the demand raised in Order-in-Original be effaced from the record. As such, no demand towards ....... + More

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• 2021 (10) TMI 1286
  
  Prayer for two days' time to verify the position and submit a note of the advocate-on-record for the Department about the correct position - HELD THAT:- The cases covered under concerned sub-category have been notified in the chart following the note presented before us. On next date, the Registry shall arrange the cases as per the sub-categories, referred to above, in the manner mentioned in that chart. This chart is acceptable to the learned counsel appearing for the opposite parties. Further, the common issue involved in all these cases to be dealt with at the outset is about the interpretation of Rule 3(1)(iii) of the Export of Service Rules, 2005. Matters are set down for final disposal on 23.11.2021 when the stated issue will be dealt at the first instance.

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• 2021 (7) TMI 699
  
  Delay in filing appeal before the Apex Court - Condonation of delay - Reduction of delay in filing SLP - one reason for the delay is due to the liner process being followed currently and even if we have a detailed timeline, it may be difficult to avoid delay unless steps in filing of SLP were merged. He suggested that instead of files going from one desk to another in the office of Commissioner in the field , then in Directorate, in CBDT/CBIC and then Ministry of Law and likewise again in the return journey, it should be examined whether an Inter-ministerial standing committee would be administratively possible. HELD THAT:- During the course of the hearing, various suggestions have been discussed including the need to incorporate technological innovations in the process of monitoring litigation involving the revenue arm of the Union gover....... + More

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• 2021 (2) TMI 1217
  
  Applicability of the doctrine of mutuality - HELD THAT:- The High Court relying upon the decision 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] proceeded to allow the special appeal without adjudicating, much less recording a clear finding on the factum of applicability of the doctrine of mutuality in the fact situation of the present case. To observe sobriety, it is noted that the impugned judgment does not stand the test of judicial scrutiny. The appeal is restored to the file of the High Court, to be considered afresh on its own merits and in accordance with law - Appeal disposed off.

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• 2020 (12) TMI 1318
  
  Pendency of judgement relied upon in the impugned judgement - It is urged that the judgment relied upon by the Tribunal referred to in paragraph 2 of the impugned judgment is pending in appeal before the High Court of Judicature at Allahabad. HELD THAT:- Issue notice on the application for condonation of delay as well as on the Civil Appeal, returnable within four weeks.

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• 2020 (11) TMI 31
  
  Withdrawal of affidavit of valuation - Section 35L of the Central Excise Act, 1944 - HELD THAT:- Inasmuch as the operative portion of the order of CESTAT, which is under appeal, imposes a financial liability on the appellant, the affidavit of valuation that accompanied the appeals was in order and the request of the appellant to withdraw the affidavit so as to confine the Court Fee to the fixed amount of ₹ 10,000/- may not be legally sustainable. The appeal against Registrar Court’s order is dismissed.

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• 2020 (8) TMI 789
  
  Valuation - Supply of tangible goods service - Supply of piped natural gas - Interpretation of statute - charges collected by the respondent for supply of pipes and measuring equipment to its customers - period from 16 May 2008 to 31 March 2009 - applicability of the provisions of Section 65(105)(zzzzj) of the Finance Act, 1994 Whether Section 65(105)(zzzzj) of the Finance Act, 1994 is applicable in the present case, that is, whether the supply of pipes and measurement equipment (SKID equipment), charged under the head of “gas connection charges” by the respondent to its industrial, commercial, and domestic consumers, amounts to supply of tangible goods for their use? HELD THAT:- Section 65(105)(zzzzj) of the Finance Act 1994 was introduced by Notification No.18/2008-S.T. with effect from 16 May 2008. Section 65(105)(zzzzj) le....... + More

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• 2019 (11) TMI 1602
  
  Revival of earlier SCN - Pre SCN consultation - whether prior to issuing the impugned SCN dated 4th September 2018, the Office of the Principal Commissioner, Central Excise, Service Tax and Central Tax Commissionerate, Delhi South (the Respondent herein) ought to have held a pre-notice consultation with the Petitioner in terms of para 5.0 of ‘Master Circular’ dated 10th March, 2017 issued by the CBEC? - it was held by High Court that without expressing any view on the merits of the case of either party in relation to the issues raised in the impugned SCN, the Court sets aside the impugned SCN dated 4th September, 2018 and relegates the parties to the stage prior to issuance of impugned SCN. HELD THAT:- Issue notice confined to the above issue, returnable in eight weeks.

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• 2019 (11) TMI 1482
  
  Maintainability of appeal - non-compliance with the pre-deposit - condonation of delay of 812 days in filing appeal - period 1 April, 2007 and 31 March, 2008 - HELD THAT:- The facts, as they emerged before the Court, indicate that the appeal filed by the assessee has been dismissed only on the ground of delay and failure of pre-deposit. The entire amount of tax, penalty and interest has been recovered. The submission of the assessee is that though it had preferred an appeal against the order dated 28 November, 2013, on the application for waiver of pre-deposit passed by the Commissioner (Appeals), the appeal was dismissed on merits on 23 December, 2013. The assessee submits that he was under the bona fide belief that the appeal filed against the order on the stay petition would be listed and, hence, there was a delay in filing the appeal ....... + More

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• 2019 (10) TMI 160
  
  Club and association services - Doctrine of mutuality - Nature of transaction - sale or service - scope of sale and service - Failure to make payment of sales tax - sale of food and drinks to the permanent members during the quarter ending 30-6-2002 - scope of “sale“ in terms of Section 2(30) of the West Bengal Sales Tax Act, 1994 - Deemed transfer - club and association services -taxability under service tax - situation post 1/7/2012. HELD THAT:- When profits and gains of a mutual insurance company are sought to be brought to tax, they are so done by express reference to the fact that the business of insurance is carried on by a mutual insurance company. The absence of any such language in subclause (e) of Article 366(29-A) is also an important pointer to the fact that the doctrine of mutuality cannot be said to have been don....... + More

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• 2019 (9) TMI 1213
  
  Liability of tax - Monetary limit - Tour Operator Services - It is submitted that instead of multiplying the proceedings, it is but appropriate that the Department takes a holistic view of the matter and make appropriate statement before this Court on the next occasion - HELD THAT:- We defer the hearing of these matters till 7th November, 2019, to be listed in the miscellaneous list under caption ’For Directions’.

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• 2019 (8) TMI 1377
  
  Validity of order of CESTAT - appeal came to be dismissed on the specious ground that the issues raised in the appeals have already been adjudicated by the High Court - HELD THAT:- There are no hesitation in taking the view that the subject matter before the High Court of Delhi in the Writ Petition, which was filed by the assessee, was limited to the claim of refund which was rejected by the department. The observations made in the judgment of the High Court, therefore, will have to be understood only in that context; and not as having adjudicated the correctness of the order passed by the adjudicating authority, which was the subject matter of appeals before the Appellate Tribunal at the instance of the department. The impugned order deserves to be set aside and parties relegated before the Appellate Tribunal for reconsideration of the appeals on its own merits and in accordance with law, uninfluenced by any observation made by the High Court - Appeal restored.

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• 2019 (7) TMI 1759
  
  Evasion of service tax on account of non-payment of service tax on royalty - HELD THAT:- The special leave petitions are dismissed both on the ground of delay and merits. Pending interlocutory applications, if any, stand disposed of.

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• 2019 (2) TMI 1675
  
  Method of Valuation - Section 4 or 4A of CEA, 1944? - Odomos Repellant Cream supplied by the appellant to Armed Forces/ Para Military Forces for their use - applicability of Section 4 or 4A of CEA, 1944? - it was held that the entire supply are made to Armed Forces and Para Military Forces for their use only and there is no sale, valuation to be done u/s 4A of CEA - HELD THAT:- There is no merits in the present appeal. Admission refused - appeal dismissed.

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• 2019 (2) TMI 1497
  
  Maintainability of appeal - issue relating to Classification of services - cargo handling service or GTA Service - respondent is an association, whose members are transport operators engaged in the business of transportation of goods entrusted by the customers - Held that:- It is not in dispute that if the show cause notices culminate into an order, the appeal would lie to this Court. When the show cause notices are issued to respondent nos.2 and 3-members, the writ petition is filed by the first respondent-association and the recipients of show cause notices who are respondent nos.2 and 3. As we are not in agreement with the view taken by the High Court, in entertaining the writ petition against show cause notices, we refrain from recording any finding on contentious issues which arise for consideration. If any finding is recorded by thi....... + More

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• 2018 (10) TMI 1675
  
  Demand - Section 73(1) of the FA, 1994 - Port Services - Renting of Immoveable Property services - HELD THAT:- Apart from the fact that there is a delay of 639 days in filing the appeal for which no satisfactory explanation is given, there are no merits in the appeal - Civil Appeal is dismissed both on the ground of delay as well as on merits.

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