2018 (8) TMI 702
Banking and Other Financial Services - dormant account charges - It appeared to the department that such charges would be required to be part of the gross amount of value of taxable service for purposes of discharging service tax liability - Held that - There is no service being provided to the customer in the course of levying such charges. The customer in any case was not operating his account for quite some time, only for which reason the acco....... + More
2018 (8) TMI 701
Scope of SCN - Held that - The order passed by the Commissioner in Order-in-Review in terms of Section 84 of the Finance Act, 1994, clearly transgressed the scope of the initial show-cause notice. The initial show-cause notice demanded service tax under the category of C & F Agents. While passing the Review order, the Commissioner has held that the services rendered by the appellants fall under Business Auxiliary Service . For this reason its....... + More
2018 (8) TMI 700
Classification of services - assessee herein has a contract with M/s Ushodaya Enterprises Ltd., under which they collected newspaper bundled and distributed them to various agents for a consideration - whether to be classified under Business Auxiliary Service or under Clearing and Forwarding services - Held that - As observed by the First Appellate Authority in his Order No. 10/2009 dated 26.02.2009 at the time show cause notice was issued, the D....... + More
2018 (8) TMI 699
Banking and other Financial Services - Benefit of N/N. 6/2006- ST dated 01.03.2006 - appellant, agent of RBI - It was contended by the Department that CBEC vide its Circular No. 356/53/2007 TRU has clarified that service is leviable on the taxable services provided irrespective of status of the consumer of service - Held that - The appellants are working as an agent of RBI in the discharge of sovereign functions, therefore, whatever exemption is ....... + More
2018 (8) TMI 698
Business Auxiliary Services - It has been case of the Department that the appellant was not paying Service Tax on the commission received by him from M/s Amway - Held that - The matter is no longer re-intergra as this Tribunal in the case of MR. CHARANJEET SINGH KHANUJA AND OTHERS VERSUS CST, INDORE/LUCKNOW/JAIPUR/LUDHIANA AND OTHERS 2015 (6) TMI 585 - CESTAT NEW DELHI has already laid down the principles with regard to the facts as involved in t....... + More
2018 (8) TMI 697
CENVAT Credit - RCC pipe RCC Main pillar HR Sheet Conical Manhole, Cement HRC sheet etc used in fabrication of Structural support - Held that - The issue is decided in favor of Maruti Suzuki Ltd. Vs. CCE, Delhi-III 2009 (8) TMI 14 - SUPREME COURT , where it was held that assessee is entitled to credit on the eligible inputs utilized in the generation of electricity to the extent to which they are using the produced electricity within their factor....... + More
2018 (8) TMI 696
Rectification of mistake - Time limitation - the ROM rejected on the ground that the application of the Revenue is hopelessly time barred - Held that - Admittedly, this ROM has been filed beyond the period of six months or 180 days from the date of receipt of the final order by Revenue at Alwar Commissionerate on 9.6.2017. Even if the time taken by the Revenue before the Hon ble High Court is excluded i.e. the period from 4.12.2017 to 21.02.18, s....... + More
2018 (8) TMI 695
Refund of accumulated CENVAT Credit - Rule 5 of Cenvat Credit Rules, 2004 read with notification - refund rejected on the ground that the activity of the appellant does not amount to export of services - Held that - The activity of the appellant amounts to export of service - matter remanded back to the file of the Assistant Commissioner /Deputy Commissioner for consideration of their refund in accordance with law - appeal allowed by way of reman....... + More
2018 (8) TMI 694
Condonation of delay in filing appeal - Held that - It cannot be said that any misstatement is made in the COD. The petition also reveal that the management took immediate action upon the fact of such order in appeal was brought to its notice by their Chartered Accountant. - When substantial justice and technical consideration are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to h....... + More
2018 (8) TMI 693
Extended period of limitation - Commercial Training or Coaching Services - Held that - No case for suppression and/or malafide conduct is made out against the Appellants. Accordingly, the demand for the extended period is not sustainable and also that the Appellant is not liable to pay Service Tax for the period prior to 27.02.2010. - Penalty u/s 78 set aside - As far as penalty imposed under Section 76 is concerned, the matter remanded to the ad....... + More
2018 (8) TMI 692
Cleaning services - appellant providing cleaning of coaches services to Indian Railways for a period with effect from 1.4.2011 to 31.3.2011 - Held that - Since the period in dispute is prior to 2012 i.e. prior to incorporation of the concept of negative list when onwards these services have been covered under Section 65(105)(zzzd) and made taxable. Hence, the definition of cleaning service as was existing prior to year 2012, is relevant for the p....... + More
2018 (8) TMI 691
CENVAT Credit - common input services used in trading activity - Department is of the view that the appellant have wrongly utilised Cenvat Credit of input services pertaining to services used in trading of automobile cars - Rule 6 (3a) of Cenvat Credit Rules, 2004. - Held that - It is a matter of record that the appellant has been engaged in trading of automobile cars along with servicing of the cars and other automobile from the same premises an....... + More
2018 (8) TMI 690
Condonation of delay in filing appeal - difference of opinion - Held that - There was admitted delay of 79 days inclusive of 30 days condonable period available with the Commissioner but the ground cited by the appellant that the person in charge of Excise matter left the job and the matter could not go to the commercial head of the company who was out of station in connection with audit in Chennai plant appear to be reasonable. - The delay of 79....... + More
2018 (8) TMI 628
Penalty u/s 76 and 78 of FA - Doctrine of Merger - whether penalties can be imposed simultaneously under section 76 and 78? - Held that - It is now a settled law that for the period prior to 10.05.2008 simultaneous penalties can be imposed under section 76 and 78. - Quantum of penalty - whether penalty imposed under section 78 is in excess of the demand? - Held that - Section 78, as it stood during the period, provided for a penalty equal to the ....... + More
2018 (8) TMI 627
Whether differential service tax liability needs to be discharged by the appellant herein for the period April, 2007 and May, 2007 without extending benefit of abatement of N/N. 01/2006 and for the subsequent period whether ash dyke constructed by the appellant would fall under the works contract services or site formation and clearance services? - Held that - The entire contract which has been entered into by the appellant with Lanco Infratech L....... + More
2018 (8) TMI 626
Levy of service tax - parking charges - whether the appellant is liable to pay service tax on the parking charges collected by the appellant as Authorized Service Station during the period 2008-09 to 2011.12? - extended period of limitation. - Held that - Demand upto 30.04.2011 confirmed in view of the amendment in the definition of Authorized Service Station under Clause (zo) of sub-Section (105) of Section 65 of the Act. - No case for invocatio....... + More
2018 (8) TMI 625
Admission of additional submissions/documents - Held that - Most of the documents are copy of the documents which are already part of record below and some of these are calculations/reconciliations prepared by them - the additional submissions and documents admitted - appeal allowed........ + More
2018 (8) TMI 624
Extended period of limitation - Classification of Services - Smt Sneh Piplani, Proprietor of M/s ACE Institute for Education & Language, Jaipur under an agreement with M/s ACE Institute for Education & Language, started coaching services - modification of exemption w.e.f. 27.02.2010 defining Vocational Training Institute‟ - whether the said services would be classified under the head Commercial Training & Coaching Services or ot....... + More
2018 (8) TMI 623
Levy of Service Tax - activity of trading - whether the appellant is liable to pay service tax on their activity of trading, wherein they receive goods on sale basis from the manufacturer-Ingersoll-Rand India Ltd (IRIL) and such goods are resold by them on retail sale price as fixed by the manufacturer IRIL and they are entitled to a fixed amount of commission/discount/margin? - Held that - There is no merit in the appeal of Revenue as the appell....... + More
2018 (8) TMI 622
Valuation - demand of service tax on security deposit made by tenant - Whether Service Tax has been rightly demanded on the amount of security deposit made by the tenant to the Appellant/landlord? - Held that - The demand raised in the impugned order is erroneous being made on the refundable security deposit. Such refundable amount cannot form consideration as defined under Section 67. - The demand of Service Tax on the amount of annual rent of &....... + More
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