2018 (10) TMI 760
Benefit of reduced penalty - Works Contract Service - appropriate service tax not paid till investigation - Held that - Admittedly the appellant had failed to discharge service tax nor filed any intimation with the department about rendering of such services. However, the assessee-Appellant is entitled to discharge 25% of the quantum of penalty that in accordance with Section 78 of the Finance Act, 1994, subject to fulfillment of conditions laid ....... + More
2018 (10) TMI 759
CENVAT Credit - duty paying invoices - invoices did not contain the name of the appellant as the receiver of taxable service - Rule 9 of CENVAT Credit Rules, 2004 - Held that - Sub-rule (2) of Rule 9 of CENVAT Credit Rules, 2004 mandates that the documents based on which credit has to be availed, should contain the requisite particulars provided under the Central Excise Rules, 2002 or the Service Tax Rules, 1994 - However, the proviso clause appe....... + More
2018 (10) TMI 706
Principles of Natural Justice - though personal hearing was sought for, no such opportunity of personal hearing was given to the petitioner - demand of service tax including various cess with Interest and penalty - Held that - The fact remains that before passing the impugned order, the Adjudicating Authority has not given an opportunity of personal hearing. - At this juncture, it is useful to refer Section 33A of the Central Excise Act, 1944, wh....... + More
2018 (10) TMI 705
100% EOU - CENVAT Credit - duty paying invoices - credit availed on the basis of photocopy of invoices - Held that - Since the appellants have already furnished the original invoices at the time of filing the refund claim, it cannot be expected of the appellants to produce the same in these proceedings before the authorities - credit cannot be denied. - Penalties - CENVAT credit - denial on account that appellants have not produced invoices - cre....... + More
2018 (10) TMI 704
Refund of service tax paid - Chit Fund Foreman Service - refund claimed as no service tax was chargeable on the services rendered by the foreman in a business of chit fund as held by High Court of Delhi in the case of Delhi Chit Fund Association Vs. U.O.I. 2013 (4) TMI 630 - DELHI HIGH COURT - rejection of refund claim on the ground of limitation. - Held that - From a conjoint reading of Section 73A and Section 11B, it is clear that as per Sectio....... + More
2018 (10) TMI 703
Restoration of appeal - appellant made a request for adjournment of the appeal, which was posted on 5.5.2016. However, the Tribunal has taken the matter for disposal and passed the exparte order - Held that - Since the appellant had diligently prosecuted the matter and had taken steps to request for adjournment of the matter, the final order passed disposing the appeal exparte requires to be recalled. - CENVAT Credit - input services - panthal an....... + More
2018 (10) TMI 702
Pre-deposit - 7.5% of confirmed demand of duty in terms of the amended provisions of Section 35F - appeal dismissed on the ground that pre-deposit not made - Held that - Now at the time of filing appeal before Tribunal the appellant has deposited 10%....... + More
2018 (10) TMI 701
Abatement - N/N. 1/2006-ST - Industrial or Commercial Construction Services - denial of abatement on the ground that the service recipient has provided free of cost material in the shape of cement and iron - Held that - Inasmuch as that the flats constructed by them were not meant for any commercial activity, but the same were for residential purposes of the employees of M/s.Guleria Chini Mills, the same would get covered by the exclusion clause ....... + More
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
Search 
