2018 (5) TMI 921
Excess utilisation of CENVAT credit beyond the limit of 20% - Imposition of equivalent penalty u/s 7B - storage and warehousing services - Held that - appellant on being pointed out has discharged the service tax liability as worked out by the Revenue and had paid the differential amount of ₹ 29,295/- and interest was paid before the adjudication was taken up - the argument of the learned counsel needs to be accepted that there is no reason....... + More
2018 (5) TMI 920
Refund of service tax - rejection on the ground of time limitation - the service tax was deposited by the appellant without collecting from the service recipient - Circular No. 108/02/2009 dt. 09/01/2009 - Held that - the decision of the Bombay High Court in the case of In House Products 2017 (8) TMI 521 - BOMBAY HIGH COURT is squarely applicable in the present case because the service tax was paid under the wrong belief and then the Board had cl....... + More
2018 (5) TMI 919
Renting of immovable property service - property given on lease - Held that - the matter is sub-justice before the Hon‟ble Supreme Court in the case of Greater Noida Industrial Development Authority vs. Commissioner 2015 (9) TMI 1614 - SUPREME COURT . Interim stay has been granted by Hon ble Supreme Court in Greater Noida Industrial Development Authority vs. Commissioner 2015 (4) TMI 1231 - ALLAHABAD HIGH COURT - liberty is granted to the a....... + More
2018 (5) TMI 918
Renting of immovable property service - first appellate authority had held the demand for the period upto 8th May 2010 to be unsustainable in the absence of any justifiable evidence of intent to evade payment of duty by suppressing facts - Held that - the appellant-assessee was liable to tax with effect from June 2007 when renting of immovable property was made taxable with retrospective effect. Being a retrospective legislation, the assessee-app....... + More
2018 (5) TMI 917
Demand of service tax - erection, commissioning and installation service - business auxiliary services - GTA services - Benefit of abatement under N/N. 1/2006 dated 01/03/2006 - penalty. - Held that - the benefit of N/N. 1/2006 is available to the appellant, but he has not produced any evidence before the lower authorities as well as before the Tribunal to come to a conclusion that abatement as provided in the notification needs to be extended. T....... + More
2018 (5) TMI 916
Classification of services - Online information data base access and/or retrieval service - Demand pertains to payment to various clients abroad and described as communication and system expenses which was sought to be classified as online information data base access and/or retrieval service taxable under section 65(105)(zh) of Finance Act, 1994 - Held that - the Tribunal in State Bank of India v. Commissioner of Service Tax 2014 (11) TMI 310 - ....... + More
2018 (5) TMI 891
Liability of service tax - market fees or mandi shulk - lease amount - appellant charged market fee for issuing licence to traders, agents, factory/cold storage owners or other buyers of other agricultural produce - the decision in the case of M/s. Krishi Upaj Mandi Samiti And Others Versus CCE & ST, Jaipur I & Jaipur II 2017 (5) TMI 1465 - CESTAT NEW DELHI contested - Held that - Delay condoned - Leave granted - Tag with Civil Appeal No........ + More
2018 (5) TMI 890
Refund claim - Section 102 of the Finance Act, 2016 - exemption was restored by incorporation of Section 102 under the Finance Act, for which the appellant filed refund claim - Time limitation - applicability of Section 11B of the Central Excise Act, 1944 - Works Contract Service - benefit of N/N. 25/2012-ST dated 20/06/2012. - Held that - The retrospective exemption having been granted by the legislative, there was a clause for refund of the tax....... + More
2018 (5) TMI 889
Construction of houses and residential premises with different land owners, in respect of one joint development agreement - Revenue has demanded service tax from appellant on the ground that it was not paid correctly on the villas which were constructed by appellant for land owner, as a part of compliance of the agreement entered with the land owners - extended period of limitation - Held that - It is undisputed that appellant has provided constr....... + More
2018 (5) TMI 888
Rate of tax - relevant date - works contract services - Composition scheme - the respondents had received an amount of ₹ 3,23,23,005/- after 01.03.2008, they had discharged service tax on the said amount only @2%. The department was of the view that such amount was received by the respondents after 01.03.2008 and hence they are liable to pay service tax on this amount @ 4% and not 2%. - Held that - During the disputed period the taxable eve....... + More
2018 (5) TMI 887
Nature of activity - deemed sale or service? - Supply of Tangible Goods - appellants are engaged in supply, installation and operation of digital camera equipment having Qube digital technology to various theatre owners on right to use basis through an agreement entered with the parties - Department was of the view that the supply of digital camera equipment on higher basis to theatre owners would fall within the definition of service as under Se....... + More
2018 (5) TMI 886
Business Auxiliary services (BAS) - taxability of amount shown as other income in the Profit & Loss Account (P&L A/c) - whether the other income shown by the appellant was taxable under the category of Business Auxiliary Services or Transportation of Goods Services ? - extended period of limitation. - Held that - Admittedly, Revenue has not shown any detailed evidences to reflect upon the fact that the said other income was taxable under the ....... + More
2018 (5) TMI 885
Condonation of delay of 35 days in filing appeal - case of appellant is that the company being closed, application for condonation of delay be allowed - Held that - It is seen from the records and as correctly pointed out by both sides, out of turn hearing of Early Hearing application was made by the Revenue and allowed. Be that as it may, the delay of 35 days in filing the appeal, though explained, reasons given for delay in filling the appeal s....... + More
2018 (5) TMI 884
Classification and demand of the various service activities of the assessee M/s Hetero Drugs Ltd. - Held that - this is a composite order the amount of service tax liability confirmed being substantial, we allow the application for Early Hearing of the appeal and direct the registry to take the appeal on record and may be list on 04.06.2018........ + More
2018 (5) TMI 883
Refund claim - Unjust enrichment - time limitation - whether the refund claims filed by them are hit by limitation or otherwise? - Held that - service tax liability on the operations portion is not due to the Government, which would mean that provisions of Section 11B of Central Excise Act, 1944 which lays down the period within which refund claim has to be filed, will not apply to the cases in hand - the question of limitation does not arise in ....... + More
2018 (5) TMI 882
Application for early hearing - Held that - Since both sides have no objection for early hearing, we allow the application for early hearing for the appeal and direct the Registry to register this appeal along with other appeals as were listed on 31.01.2018 - early hearing application allowed........ + More
2018 (5) TMI 881
Review order - Department entertained a view that the respondent has suppressed the value of the taxable services which resulted in short payment / escapement of service tax - Held that - Since in the assessee s appeal, the review order has already been examined and it has been held that there is no merit in the, impugned order and the Tribunal has allowed the appeal of the assessee by setting aside the impugned order - the revision order merged ....... + More
2018 (5) TMI 880
Liability of service tax - Franchise agreement - Operations, Management and Development Agreement (OMDA) with the AAI - sharing of revenue collection - Held that - the identical issue has come up before the Tribunal in assessee s own case M/s. Airport Authority of India Versus Commissioner of Service Tax (Adjn) 2018 (2) TMI 1565 - CESTAT NEW DELHI , where it was held that OMDA does not constitute a franchise in terms of Section 65 (47) of the Fin....... + More
2018 (5) TMI 879
Renting of immovable propriety service - appellant is a Nagar Palika Nigam, Katni which has let out some shops and commercial properties on lease rent - whether the service tax was chargeable on the lease rent under the category of Renting of Immovable Property or not? - Held that - the chargeability of service tax on immovable property was the subject matter of serious dispute and the Hon ble Delhi High Court had reversed its own decision in the....... + More
2018 (5) TMI 878
Valuation - erection and commissioning or installation services - inclusion of the cost of material (structural sheet, pipe, plates, bolts, nuts, inserts, red oxide, free supply of water and electricity) supplied by the service recipient in the taxable value of service - Held that - the respondent-assessee have not sold any fabricated material to the service recipient. Therefore, the question of sale of the plant, machinery, equipment, parts and ....... + More
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