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Service Tax - Supreme Court - Case Laws
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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. Fro....... + 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 con....... + 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 date o....... + 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 suggestion, that some or a....... + 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.
2022 (7) TMI 982
Reopening of appeal - mechanism set up for getting approval from the Committee of Disputes (CoD) - HELD THAT:- A perusal of the impugned order would reveal that the Division Bench of the Jharkhand High Court has agreed with the proposition that in view of the law laid down in Electronic Corporation of India Ltd. [2011 (2) TMI 3 - SUPREME COURT], the matters which were refused permissions by the CoD to pursue the appeal cannot be reopened. However, it is observed that everything will depend on the peculiar facts and circumstances of each case - It has been found that in the peculiar facts and circumstances of the case, the CoD had granted an opportunity to the Revenue to challenge and refused the permission to the respondent-assessee. No doubt that Mr. Prasad submits that the permission granted was for the subsequent year and not for the s....... + More
2022 (7) TMI 524
Non-payment of Service Tax - Consulting Engineer Service - neither the respondent was registered under the Service Tax Act nor it paid the service tax on receipt of payments for such services - scope of definition of “consulting engineer” under Section 65(31) of the Finance Act, 1994, specifically as to whether a “body corporate” is covered within its sweep prior to the amendment in 2005 - Demand of tax, interest and penalty - HELD THAT:- Under the Finance Act, 1994, the definition of “consulting engineer” in Section 65(31) covers services provided to a client by a professionally qualified engineer or an engineering firm consisting of professionally qualified engineers. The taxable attribute is that the services must be rendered in a professional capacity - From the relevant provisions under the Finance....... + More
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
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
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
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.
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
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.
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
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.
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.
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.
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