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  • 2018 (10) TMI 557

    Renting of immovable property service - default in payment of rent- Department has adjusted the advance received as security deposit by the appellant towards the demand raised for the period 2007-08 - case of appellant is that this is not warranted as this amounts to higher burden of interest - penalty - Held that - The intention of the security deposit is to adjust the same when there is default in payment of rent. Such default has happened only....... + More

  • 2018 (10) TMI 556

    Nature of activity - Manufacture or service? - Business Auxiliary Service or not? - machining and grinding of castings purchased. - Whether the activity of doing job work of the castings namely, Elbow, Cocks and Valves, after subjected to grinding and machining, amount to manufacture or not? - Held that - We have gone through the Chapter notes pertaining to Tariff Sub-heading No. 74199100 of the Central Tariff Act, 1985 which pertains to cast, mo....... + More

  • 2018 (10) TMI 555

    C&F agent services - amount received from the service recipient as reimbursement for the maintenance of generators, electricity, AMC and insurance apart from the commission for the services of C&F agent - extended period of limitation - penalty - Held that - From the grounds of appeal of M/s Uniware Distributors Pvt. Ltd. it can be seen that they have not challenged the demand on merit and, thus, it is not open to them to raise the said issue now....... + More

  • 2018 (10) TMI 554

    Manpower Recruitment & Supply Agency Service - amounts received as consideration from District TB Control Society, sponsored by Government of Andhra Pradesh for implementation of Revised National Tuberculosis Control Programme - Held that - It is seen from the said contract/MOU that the District TB Control Society being empowered to implement the programmes which is mandated to the appellant herein - though the services rendered by the appell....... + More

  • 2018 (10) TMI 553

    GTA Service - freight charges for transportation of imported Styrene Monomer from Visakhapatnam port to their factory premises - liability of Service Tax - Held that - The said VPRS Transport is engaged in the activity of Goods Transport Agency Servi....... + More

  • 2018 (10) TMI 552

    Site formation and clearance services - appellant is a mines contractor and is into drilling and blasting work in mines; was awarded winning of iron ore by drilling and blasting in mines; the said activity was conducted for a consideration during the period 16.06.2005 to 31.12.2008 - demand of service tax with Interest and penalty - tax prior to 01.06.2007, when the service tax were levied - Held that - On perusal of the said work order it transp....... + More

  • 2018 (10) TMI 551

    Classification of services - appellant were executing various contracts for the Andhra Pradesh State Irrigation Development Corporation Ltd., Panchayat Raj RWS, Public Health etc., on composite/Turnkey basis - works contract - demand for the period prior to 01.06.2007 - whether during the period in question, the activities under taken by the appellant would get covered under erection commissioning and installation services or otherwise? - Held th....... + More

  • 2018 (10) TMI 550

    Reverse Charge Mechanism - GTA Service - freight incurred in connection with transport of goods - benefit of abatement of 75% of the value of the freight charges as provided under N/N. 32/2004 also denied - Revenue unable to justify the demand in SCN and also unable to produce relevant records - Held that - On a specific query raised from the Bench, both sides are unable to show from the show-cause notice as to how the figures have been worked ou....... + More

  • 2018 (10) TMI 549

    GTA Service - reverse charge mechanism - goods transport agency services for transportation of effluent generated in their factory during the period January, 2005 to September, 2008 - time limitation - Held that - Similar issue of transportation of effluent waste through pipeline or conduit, was being considered by the Tribunal as to whether taxable or otherwise, in the case of Gujarat State Fertilizers and Chemicals Ltd Vs CCE 2014 (7) TMI 893 -....... + More

  • 2018 (10) TMI 548

    CENVAT Credit of CVD paid - capital goods/inputs used for providing output services - import of chassis on payment of applicable customs duty, procured kit buckets, cylinders etc. and other body building material and assembled the same at their site as tippers and dumpers and used the same for the purpose of transportation of overburden - denial of credit on the ground that these vehicles are motor vehicles and cannot be considered as capital goo....... + More

  • 2018 (10) TMI 547

    Refund claim - relevant date - the relevant date of refund claim for the purpose of limitation is the date of payment received in foreign exchange by the service provider or the date of export of service. ? - Held that - Larger Bench decision of CESTAT South Branch, Bengaluru in Bengaluru Service tax vs. Span Infotech Pvt. Ltd. 2018 (2) TMI 946 - CESTAT BANGALORE has held that export of service is completed only on receipt of consideration in For....... + More

  • 2018 (10) TMI 546

    Non-deposit of the service tax collected by appellant from their customers - Advertising services - demand of tax with Interest and penalties - Held that - The appellant had not disputed the factual matrix that they had in fact charged and collected the service tax liability for the period in question form their customers. Despite collecting such an amount from their customers, appellant did not deposit the same in to the Govt Treasury. Subsequen....... + More

  • 2018 (10) TMI 545

    Short payment of Service Tax - whether the appellant herein is required to discharge the differential service tax liability on the services rendered of erection of telecom towers, construction of petrol pumps and industrial buildings, erection and painting of telecom towers, erection and installation of telecom equipments as a sub-contractor, erection of railway signalling system (railways) or otherwise? - Held that - The services rendered by the....... + More

  • 2018 (10) TMI 544

    Condonation of delay in filing refund application - refund of service tax - SEZ Unit - N/N. 40/2012-ST dated 20.06.2012 - Held that - The said order of the adjudicating authority not condoning delay in few applications, needs reconsideration as the procedure mentioned in the Notification No.40/2012- ST dated 20.06.2012 for sanctioning of the refund claims based on this exemption notification, specifically at clause 3(a) indicates that refund clai....... + More

  • 2018 (10) TMI 543

    Penalty u/s 78 of FA - non discharge of service tax by the appellant for the period 2004- 05 to 2008-09 on the TDS value - Held that - In the case in hand the issue is regarding non payment of service tax on the TDS deducted as per agreement, which w....... + More

  • 2018 (10) TMI 542

    Demand of Interest and penalty u/s 76 - short payment of service tax - intent to evade present or not - Held that - It was informed that assessee has not paid said tax liability and interest thereof. In the absence of any evidence to show that assessee had intention to pay the tax with interest which is short paid, the impugned order is correct in imposing penalty along with interest on the appellant - demand upheld. - Penalty - Reversal of ineli....... + More

  • 2018 (10) TMI 541

    Rectification of Mistake - factual error that is sought to be corrected, is rectification of the figure of redemption fine imposed and recorded by the Bench in Para 5 of the Order - Held that - The error is rectified and the last sentence of Para 5 w....... + More

  • 2018 (10) TMI 540

    Doctrine of Merger - Classification of services - Storage and warehousing services or otherwise? - Held that - It is a fact that when the matter was taken up for disposal by the Revisioning authority, the Order-in-Original got merged with the order o....... + More

  • 2018 (10) TMI 539

    Rectification of Mistake - The error that is sought to be rectified is on the ground that the Bench has not recorded any findings on the issue of taxability on Goods Transport Agency Services - Held that - The lower authority needs to be given an opportunity to reconsider the issue in respect of the goods transport agency services in its entirety keeping in mind the Order-in-Original already passed - the Adjudicating Authority should take up the ....... + More

  • 2018 (10) TMI 477

    Renting of immovable property service - appellant leased out lands to M/s. NLC Tamilnadu Power Ltd. for setting up for coal based Thermal Power Plant at Tuticorin - Held that - The Tribunal in the case of New Okhla Industrial Development Authority 20....... + More

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