2018 (8) TMI 824
Appeals are admitted to consider the substantial questions of law - CENVAT Credit - Learned advocate, waives service of notice of admission on behalf of the respondent in all the appeals........ + More
2018 (8) TMI 823
Condonation of delay of 307 days in filing appeal - delay on the ground that the concerned Accountant who was looking after the accounts of the firm had resigned from the assessee-Company in August 2014 - Held that - The learned Tribunal has erred in rejecting the appeal on the preliminary ground of delay. The delay, even though of 307 days, had been reasonably explained by the assessee and the learned Tribunal ought to have decided the appeal on....... + More
2018 (8) TMI 822
Refund of service tax due to retrospective exemption - period of limitation - Validity and Vires of Section 103(3) of the Finance Act, 1994 - The main ground on which the first Authority as well as the learned CESTAT has rejected the claim of the petitioner is that the application submitted by the petitioner for refund of claim was beyond the period of six months prescribed in subsection (3) of Section 103 of the Finance Act, 1994. - Held that - ....... + More
2018 (8) TMI 821
Construction services - Construction of Residential of Complex Service - case of appellant is that the residential flats were constructed by them for weaker section of society for Ghaziabad Development Authority and same did not qualify to be residential complex service - Held that - To qualify to be a residential complex the building or buildings should have a common area and one or more facilities of services such as park, lift, parking space, ....... + More
2018 (8) TMI 820
Security agency services - amount recovered as reimbursement from the sister concerns - Man power supply Service - repair & maintenance service - Held that - Few records were shown which indicates that appellant has not charged any amount in addition to the proportionate actual salaries and wages and other expenses related to the personnel deployed by them. In the absence of any contrary evidence, it is held that the respondent has a case in ....... + More
2018 (8) TMI 819
Business Auxiliary Service rendered towards textile processing - N/N. 14/2004-ST dt. 10.09.2004 - suppression of facts - time limitation - penalty - Held that - The issue in dispute has been decided in favour of the appellant in a slew of Tribunal orders of the CESTAT Chennai - reliance placed in the case of TEXYARD INTERNATIONAL, SREE ANGALAMMAN EXPORTS, ATLAS EXPORT ENTERPRISES, M/S KANGAROO IMPEX VERSUS COMMISSIONER OF CENTRAL EXCISE, TRICHY 2....... + More
2018 (8) TMI 818
Business Auxiliary Service (BAS) - non-payment of Service Tax - bonafide belief or not? - suppression of facts - demand of service tax with Interest and penalty - Held that - In this case if no audit took place at the end of M/s Godavari Pipes Pvt. Limited, the evasion of service tax would not have been detected by the Revenue. The contention of the appellant that they wees under bonafide belief that their service recipient has to pay service tax....... + More
2018 (8) TMI 817
Business Auxiliary Service - sale of loan product of ICICI Bank in lieu of Commission - service to HDFC Chubb an insurance company for sale of General Insurance Policy to the buyers of the cars in lieu of Referral Fees - Demand of Service Tax on commission received from the Bank and referral fees received from HDFC Chubb. - Commission received from the bank against sale of loan product - Extended period of Limitation - Held that - The issue was n....... + More
2018 (8) TMI 816
Refund claim - Cleaning services provided to educational institution - whether the building of ISB can be considered as non-commercial building or commercial building? - Held that - It is not in doubt that Indian School of Business is registered as a company under the Companies Act and is engaged in the business of teaching management. This activity of the Indian School of Business does not make it a non-commercial institution; it is a commercial....... + More
2018 (8) TMI 815
Power of Remand of Commissioner (Appeals)- change in Classification of services - Scope of SCN - Manpower Supply Services or Works Contract Service? - N/N. 30/12 dated 20.06.2012 - Held that - In view of the judicial precedent set by the Hon ble Supreme Court in MIL India Ltd. vs. CCE 2007 (3) TMI 8 - SUPREME COURT OF INDIA that after the amendment made in 2001 into Section 35A w.e.f. 11.05.2001 the power of remand of the Commissioner (Appeals) b....... + More
2018 (8) TMI 814
GTA Services - case of Revenue is that deduction claimed by the appellant is not correct as the transport agencies have not given specific certificate as to whether they had availed the CENVAT credit or not on the motor vehicles procured by them - whether the differential Service Tax liability as confirmed by the adjudicating authority on the appellant is correct or otherwise? - Held that - The appellant had produced the general declarations file....... + More
2018 (8) TMI 813
Demand raised by invoking extended period of limitation - penalty - the demand primarily stands confirmed against the appellant on the ground that during the period relevant for the purposes of said appeal they had provided service falling under the category of site formation and supply of tangible goods services - Held that - The fact whether principal contractors have discharged the service tax liability for the full amount is required to be ve....... + More
2018 (8) TMI 812
Business Auxiliary Service - it was alleged that they have not reflected the correct value of the service in their ST-3 returns filed by them during the financial year 2009-10 to 2013-14 - Held that - The dispute in the present appeal relates to the verification of the facts as to whether the commission which has accrued in one particular month was actually received by the assessee in a subsequent month/year/period. It might be that the payment w....... + More
2018 (8) TMI 811
Refund of Service Tax paid - denial on the ground of unjust enrichment - bottling of alcoholic liquor conceived as Business Auxiliary Services and tax was erroneously paid - section 11B of the Central Excise Act - Held that - The said certificate dated 09.12.2017 was not before the authorities below and as such does not stand considered by them. Inasmuch as the said certificate is an important document, the appellant should be given an opportunit....... + More
2018 (8) TMI 810
Maintainability of appeal - appeal dismissed on the ground of non-deposit of 7.5% of the confirmed duty demand against the appellant - Section 35F of CEA - Held that - The appellants have now deposited 10% for the purpose of filling the appeal before the Tribunal. As such the condition of Section 35F for deposit of 7.5% before Commissioner (Appeals) stands satisfied - matter remanded to Commissioner (Appeals) for decision on merits........ + More
2018 (8) TMI 809
Time Limitation - the period involved is 2011-12 and the date of SCN is 26.05.2015 - no malafide intent - Held that - Admittedly the entire facts have been taken by the audit from the assessee s record, thus substantiating their plea that everything was being reflected in the books of accounts - It is well-settled that in such a scenario no mala fide can be attributed to the appellant so as to justifiably invoke the longer period of limitation - ....... + More
2018 (8) TMI 808
Manufacture or Service? - appellants were engaged in job work and used of get raw material from the principal manufacturer - N/N. 214 of 1986 dated 25.03.1986 - Held that - The appellant has submitted a copy of undertaking given by the principal manufacturer under the said N/N. 214 of 1986 dated 25.03.1986 which indicates that the principal manufacturer undertook to pay Central Excise Duty arising out of the job work being done by the appellant. ....... + More
2018 (8) TMI 807
Business Auxiliary Services - appellant was treating the water for M/s Sigrauli Super Thermal Power Station by chemical - Held that - The issue is covered by the said decision of the Tribunal in the case of M/s Hitech Industrial Lining Pvt. Ltd. Vs Commissioner of Central Excise, Salem 2017 (8) TMI 837 - CESTAT CHENNAI , in favor of the assessee. - The demand is also barred by limitation having been raised after the normal period. In the absence ....... + More
2018 (8) TMI 806
Goods Transporter Operators - retrospective amendment to the provisions of Finance Act - Held that - An identical issue was subject matter of Tribunal s decision in the case of M/s Seksaria Biswan Sugar Factory Ltd. Vs Commissioner of Central Excise, Lucknow, 2015 (12) TMI 1404 - CESTAT ALLAHABAD wherein after taking into consideration the entire facts, benefit was extended to the assessee even though no show cause notice was issued and service t....... + More
2018 (8) TMI 805
Business Auxiliary Services - appellant entered into an agreement with M/s St Micro Electronic Pvt. Ltd Asia Pacific, Singapore for market survey in India for finding a market for the goods being manufactured by the foreign entity - foreign entity has no office in India - Held that - The matter has now been decided by Third Member and as per the Final Majority Order, the services have to be treated as export of services thus attracting no tax lia....... + More
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