2018 (8) TMI 557
CENVAT Credit - various inputs - the inputs are used for construction of factory shed, building or lying of foundation or making of structures for support of capital goods etc used for providing outward service of Erection, Commissioning and Installation - N/N. 16/2009-CE (NT) 07.07.09 - Held that - The entire controversy revolves around the Notification No. 16/2009-CE (NT) 07.07.09 whereby in the definition of the inputs under explanation to the....... + More
2018 (8) TMI 556
Commercial Training and Coaching Centre - appellant M/s Institute of Chartered Financial Analysis of India (M/s. ICFAI) offer the certificate and degree in courses offered by them through a branch office located in Baroda - Vocational training or not? - N/N. 24/2004-ST dated 10.09.2004 as amended - Held that - The very same issue has already been decided in the appellant s own case by this Tribunal in M/s Institute of Chartered Financial Analysis....... + More
2018 (8) TMI 555
Taxability - margin received in the form of discount - sale of Sim Card of Vodafone, a Telecommunication service provider - Held that - The issue is no more res-integra and is decided in the case of COMMISSIONER CENTRAL EXCISE, LUCKNOW VERSUS M/S CHOTEY LAL RADHEY SHYAM 2017 (9) TMI 509 - ALLAHABAD HIGH COURT , where it was held that activity of purchase and sale of SIM card belonging to BSNL where BSNL has discharged the service tax on the full ....... + More
2018 (8) TMI 554
CENVAT Credit - service received from MSO - cable operator service - appellant were under bonafide belief that since MSO was brought into tax net, the MSO are supposed to pay the service tax and the appellant was not required to pay the service tax on the same service, and therefore, during the period April 2005 to August 2006 they have not discharged the service tax - Held that - If the appellant is entitled to the Cenvat Credit accordingly the ....... + More
2018 (8) TMI 553
CENAVT Credit - Reversal of 6 % in terms of Rule 6 - refund as per Section 102 of Finance Act, 2016 - scope of SCN - Held that - This is not a case of normal availment of CENVAT credit knowingly that the output service is exempted. The appellant have legally and correctly availed the CENVAT credit as their output service was taxable during the period April 2015 to February 2016. Thereafter as per the mandate given under Section 102 of Finance Act....... + More
2018 (8) TMI 496
EOU - Reverse charge mechanism - Business Auxiliary Services - received services from Foreign companies, which did not have office in India, in respect of the services rendered abroad - case of appellant is that Section 66A could not have been made applicable retrospectively as it came into force only from 18.04.2006 - Held that - In respect of the service provider being abroad, the liability to pay Service Tax on reverse charge mechanism has com....... + More
2018 (8) TMI 495
Extended period of limitation - Reverse Charge Mechanism - External Commercial Borrowings obtained from abroad - Revenue Neutrality - Held that - Revenue has not disputed the fact that appellant has paid the service tax and has also availed the Cenvat credit thereof. In this circumstance, it is apparent that the situation is Revenue neutral. - In view of the Revenue neutral situation, as held in the case of Jay Yushin Limited 2000 (7) TMI 105 - C....... + More
2018 (8) TMI 494
100% EOU - Refund of service tax paid - input services - denial on the ground of nexus with the output service provided by the appellant - Held that - With regard to establishing the nexus between the input and output services, the Tax Research Unit of CBEC vide letter dated 16.3.2012, has clarified that the new scheme introduced by substituting Rule 5 does not require the kind of correlation between exports and input services, which were hithert....... + More
2018 (8) TMI 493
Levy of service tax - Goodwill - reimbursable expense - It is the case of the Department that the amount is the consideration received by the appellant for services provided by foreign service providers - Reverse charge mechanism - Held that - Undisputedly, the services are in respect of due diligence, legal compliance requirements, market analysis, etc., made by the foreign service providers before incorporation of the appellant-company. The app....... + More
2018 (8) TMI 492
CENVAT Credit - common input service used for both taxable and exempted services - Rule 6(3) of CENVAT Credit Rules - Held that - The lower authority has failed to make any justifiable grounds before confirmation of demand in respect of submission of the appellant that they never availed and utilised Input service credit towards exempted service in respect of road construction. The department also failed to submit any calculation sheet/reconcilia....... + More
2018 (8) TMI 491
CENVAT Credit - duty paying documents - demand on the ground that the appellant has not been able to produce the original duty paying documents, for which they have taken the CENVAT Credit - Held that - The original invoices could not be produced by the appellants before the ld. djudicating Authority, which are now available with the appellant as per the ld.Advocate for the appellant - these duty paying documents in original are required to be pr....... + More
2018 (8) TMI 490
Tour operator service - N/N. 20/2009-ST - effect of amendment - The demand was confirmed on the services of tour operator for the period prior to 07.07.2009 - Held that - The Finance Bill in the Finance Act, 2011, N/N. 20/2009-ST dated 07.07.2009 was given retrospective effect vide section 72 of Finance Act, 2011, whereby the services of Tour operator was exempted from 1st April, 2009. The period in the present case is 01.10.2001 to 30.09.2006 wh....... + More
2018 (8) TMI 489
Levy of Service Tax - Management, maintenance and repair Service - It is the case of the Revenue that the Respondent-Assessee are providing repair and maintenance of road services and were not showing the service and value thereof in the ST-3 Returns submitted by them - Held that - The Finance Act, 1994, has been amended by introducing Section 97(1) wherein special exemption has been granted for management, maintenance and repair of roads for the....... + More
2018 (8) TMI 488
Outdoor Caterer Services - it was alleged that appellant have not discharged the service tax in respect of services provided to M/s IOCL Gujarat refinery and M/s IPCL, Dahej - Held that - As regards, the service tax liability upon the appellant, there is absolutely no dispute and the appellant is liable to pay, hence the Service Tax demand confirmed in the impugned order is not under dispute - the demand of service tax and interest there on uphel....... + More
2018 (8) TMI 487
CENVAT Credit - duty paying documents - case of Revenue is that the appellant is not entitled to avail Cenvat Credit on the basis of the Debit Notes as the DHS Mumbai cannot be said to have an office or any other premises of DHS- Kolkata and they cannot be considered as an Input Service Distributor as it failed to satisfy the definition as provided in Rule 2(m) of the Cenvat Credit Rules, 2004. - Held that - There is no dispute that the DHS- Mumb....... + More
2018 (8) TMI 486
Business Auxiliary Service or Manufacture - supply the steam and electricity to M/s SAIL as per their requirement. - Held that - The issue is no more res-integra in view of the decision of the Tribunal in the case of CMS (India) Operations & Maintenance Co. P.Ltd. 2007 (5) TMI 74 - CESTAT, CHENNAI , where it was held that It is a settled position that electricity is goods manufactured in the sense envisaged in clause (f) of Section 2 of the C....... + More
2018 (8) TMI 485
Classification of services - the appellant is rendered by various services, which the Revenue is attempting to classify under the Builders Special Services classifiable under Chapter Heading 65(105)(zzzu) of the Finance Act,1994 - Principles of Natural Justice - Held that - On going through the various documents enclosed in the appeal memorandum, as such, agreement of sale, bank statement, bills provided by the various vendors, it is found that t....... + More
2018 (8) TMI 484
Penalty u/s 76, 77 and 78 of FA - non-payment of service tax along with Interest - appellant, an organised sector under Government of India - Held that - It is on record that the Respondent failed to pay service tax on the services rendered by them during the period in question, which is not in dispute that the Respondent has rendered the taxable services under Scientific and Technical Consultancy Services , which is taxable as per Sub-section 10....... + More
2018 (8) TMI 483
Penalty u/s 78 - payemnt of tax demand on being pointed out - no intent to evade - Held that - The appellants have now paid the entire amount of Service Tax demanded by the Adjudication Order and have also paid ₹ 50,000/- towards their interest liability - there is no material on record to establish any fraud or collusion or willful mis-statement or suppression of facts or contravention of any of the provisions of Chapter 5 or the Rules, wi....... + More
2018 (8) TMI 482
Refund claim - appellant discharged Service Tax liability twice in the same service - rejection of refund on the ground of Unjust enrichment - Held that - The appellant paid the tax twice on the same service. There is no dispute that their client paid taxes/once. When this fact was not disputed, the denial of refund is unjustified. - The Tribunal in the case of Commissioner of Central Excise Pune-I Vs. Volkswagen India Private Limited 2013 (11) T....... + More
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