2018 (10) TMI 700
Penalty u/s 78 of FA - Service tax alongwith Interest paid and declared in ST-3 returns prior to issue of show cause notice - Held that - Tribunal in the case of M/s Kanpur Cargo Movers Vs Commissioner of Central Excise & Service Tax, Kanpur 2017....... + More
2018 (10) TMI 661
Demand of interest on delayed payment of service tax - whether the demand of interest on the service tax by the Department is sustainable? - Held that - The service tax law does not provide any limitation for demand of interest on service tax - However, the Hon ble Supreme Court has, in the case of T.V.S. Whirlpool Ltd., 1999 (10) TMI 701 - SUPREME COURT OF INDIA laid down the law that the period of limitation which applies to the principal amoun....... + More
2018 (10) TMI 660
Demand of Interest - delayed payment of service tax - renting of immovable property services - assessee claimed bonafide belief and stated that the delayed payment of tax was due to legal uncertainty about the taxability of the service - absence of any letter requiring assessee to pay interest by Revenue - Section 73(3) of FA - Held that - After receiving the intimation on 18.6.2012, the department should have determined the interest payable and ....... + More
2018 (10) TMI 659
Commercial training or coaching services - prospective insurance agent - import of intellectual property service - CENVAT Credit of non-registered branches. - Whether the appellant is liable to pay service tax under the category commercial training or coaching services wherein they provide training to prospective insurance agent Held that - The issue is covered by the decision in the case of NIS SPARTA LTD. VERSUS CST, NEW DELHI 2015 (1) TMI 504 ....... + More
2018 (10) TMI 658
Renting of immovable property Service - Abatement of Property tax - rent due for the period prior to 01.06.2007 was received by them later in 2011 and this has been included for raising the demand - penalties - Held that - Both these pleas require to be verified by the adjudicating authority - both these issues have to be remanded to the adjudicating authority for fresh consideration. - Penalties - Held that - During the impugned period, the issu....... + More
2018 (10) TMI 657
Refund claim - service tax paid on CHA Services - expenses incurred by the appellant beyond the place of removal - Case of Revenue that CHA expenses incurred were not in accordance with notification No. 41/2012-ST, dated 29.06.2012 as the CHA expenses were incurred before the place of removal and not after the place of removal and hence the appellant is not eligible for refund. - Held that - The amendment to the statutory provisions, vide Finance....... + More
2018 (10) TMI 656
Renting of Immovable Property Services or not - assignment of entire business of the hotel to IHCL - scope of definition - immovable property buildings used for the purpose of accommodation including hotels, whether comes within the scope of Renting of immovable property or not? - Nature of receipt of License fee. - Held that - The renting of immovable property as defined in Section 65 (90a) of the Finance Act includes renting, letting leasing, l....... + More
2018 (10) TMI 655
Commercial training or coaching services - External training/ personnel cost capitalised - the training on which the tax has been demanded was under taken abroad - Liability of Service tax - Held that - It is not in dispute that the training on which the tax has been demanded was under taken abroad. The services under Section 65 (105) (zzc) fall under Rule 3(2) of the Taxation of Service (provided from outside India and received in India) Rules, ....... + More
2018 (10) TMI 654
Pre-deposit - Section 35F(i) of the Central Excise Act - Held that - As per the requirement of Section 35F the appellant is required to pay only 10% of the disputed demand for filing the appeal before the Tribunal and in the present case the appellant paid 7.5% before filing the appeal before the Commissioner (Appeal) and 10% of the impugned demand before filing the appeal before the CESTAT, thereby making total of pre-deposit of 17.5% instead of....... + More
2018 (10) TMI 653
Penalty - Demand of service tax on Legal Services and Securing Agency Services - reverse charge mechanism - Bonafide belief - Held that - There is no dispute about the fact that the appellant was required to discharge its Service Tax liability in respect of Security Agency Services and Legal Consultancy Services so received by them, on Reverse Charge basis. However, inasmuch as the said services were not being provided by the appellant himself, t....... + More
2018 (10) TMI 652
Maintenance or repair service - Extended period of limitation - appellant undertook job work with regard to de-shelling and re-shelling of old and worn out sugar mills rollers supplied by various sugar mills - Department issued SCN invoking extended period of limitation alleging that the activities of the appellant are covered under the category for service of maintenance or repair - Held that - An identical issue was the subject matter of the de....... + More
2018 (10) TMI 651
Management maintenance or repair service - appellants contended that they basically provided job work to Indian Oil Corporation within their factory premises and therefore they were not covered under the scope of management, maintenance or repair service - Held that - The appellants were given the task of operating one of the plants of Indian Oil Corporation for producing crumb rubber modified bitumen. - Non availment of Notification No.214/86-CE....... + More
2018 (10) TMI 650
Valuation - Maintenance and Repair Services - inclusion of cost of spare parts, lubricants etc. in the cost of the services provided by them - Held that - Inthe case of Tanya Automobiles Pvt. Ltd. v. Commissioner of Central Excise & Service Tax, Meerut-I 2016 (1) TMI 704 - CESTAT ALLAHABAD , it was held by relying upon precedent decisions that the value of the parts used during the course of repair of the services would not represent the valu....... + More
2018 (10) TMI 649
Construction of residential units - constructions not meant for sale but for making them available to the weaker of the society - Held that - The issue is already decided by this Tribunal through final order in the case of Commissioner of Customs, C. EX. & S.T., Allahabad vs. Ganesh Yadav 2017 (5) TMI 1251 - CESTAT ALLAHABAD , where it was held that The activity for constructing houses by the appellant for economically weaker section under wo....... + More
2018 (10) TMI 648
Maintenance & Repair Services - case of appellant is that the work executed by them was in respect of Boiler and Turbines which are immovable property and as such the service tax liability would arise only from 16.06.2005 - Held that - All the le....... + More
2018 (10) TMI 647
Valuation - inclusion of Notional Interest earned on the interest free deposits in the assessable value - Renting of Immovable Property Services - Held that - Tribunal in the case of Murli Realtors Pvt. Ltd. 2014 (9) TMI 461 - CESTAT MUMBAI has held that in the absence of evidence showing that security deposits did not influence the rent and in the absence of any provision of law allowing addition of such notional interest in the assessable value....... + More
2018 (10) TMI 646
Penalty u/s 77 and 78 of FA - Returns not filed by appellant - non-payment of service tax - benefit of reduced penalty - Held that - The appellant got themselves registered under the service tax, vide registration dated 07/11/2008. In spite of getting themselves registered, appellant did not file ST-3 returns nor deposited the service tax in question. The appellant s plea that the service tax was not being deposited on account of financial diffic....... + More
2018 (10) TMI 645
Refund of service tax paid - refund claimed on the ground that VAT on logistic charges have been paid - refund rejected on the ground of time limitation and unjust enrichment - Held that - There is no dispute that the refund claims stand filed after the normal period of limitation provided under Section 11 B of the Central Excise Act. It is well settled law that the Tribunal has no constitutional jurisdiction so as to allow the refund claim in de....... + More
2018 (10) TMI 644
Extended period of limitation - suppression of facts - demands based on Balance Sheet - case of appellant is that they have already paid the service tax and no further demand is maintainable - Held that - The contentions of learned counsel for the ap....... + More
2018 (10) TMI 643
Mandap keeper services - sale of food/beverages by the appellant-assessee also took place - Exemption under N/N. 12/2003-ST - Extended period of limitation - penalty - suppression of facts or not? - Held that - The booking of banquet hall on buffet menu basis consists of elements of renting and catering activity and it does not appear to be disputed that the amount of renting of the banquet hall and catering stands amotised in buffet menu, theref....... + More
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