2018 (5) TMI 1236
Voluntary Compliance Entitlement Scheme (VCES) - time limitation - proceedings rejecting VCES application barred by limitation of time - Held that - the CBEC vide circular dated 8.8.2013 has mandated that the show cause notice shall be given within 30 days of the date of filing of the said declaration or date of said circular whichever is later - In this case, admittedly, the show cause notice was handed over by the Service Tax department to the ....... + More
2018 (5) TMI 1235
Short payment of service tax - adjustment between excess and short payment cannot be done denied on the ground that the procedure prescribed in this regard in the Service Tax Rules has not been complied with - Held that - It is settled position of law that substantial benefit cannot be denied for failure to comply with certain procedural conditions. In principle there can be no objection to the adjustment of Service Tax short paid and excess paid....... + More
2018 (5) TMI 1234
Business Auxiliary Services - appellant had entered into the General Sales Agreement (GSA) dated 04/12/2013 with M/s Thai Airways International, for providing a bouquet of services related to reservation, ticketing, infrastructural support, liaising with the authorities, make sales, appoint passenger and cargo sales agents etc. - whether taxable under Business Auxiliary services or not? - Held that - In view of the fact that the period of dispute....... + More
2018 (5) TMI 1233
Liability of service tax - inclusion of reimbursable expenses - Held that - Reimbursable expenses cannot be considered as amount charged by service provider, for providing the taxable service . Since, the appellant was entitled for receiving the actual expenses incurred by it, the same should not be included in the gross value for the purpose of payment of service tax, inasmuch as, such amount is not towards the consideration received for providi....... + More
2018 (5) TMI 1232
Penalty u/s 77 and 78 - Respondent, a public authority, have not obtained service tax registration and have not paid the service tax - Held that - the respondent being a public authority has no special interest or benefit in concealing the facts from the department and as soon as they were told by the Department that they are liable to pay duty, they have paid the duty along with interest - in the case of Punjab Ex-Servicemen Corporation Versus C....... + More
2018 (5) TMI 1231
Valuation - management and maintenance or repair work - benefit of abatement under N/N. 12/2003-ST dated 20.06.2003 - benefit of the abatement stands denied for the non-compliance of the second condition of the Notification that there should be documentary proof specifically indicating the value of the said goods and materials sold during the course of service by the service provider to the recipient of the service. - Held that - reliance placed ....... + More
2018 (5) TMI 1230
Manpower recruitment agency services - For undertaking the said job work, the appellant had deployed the manpower within the factory premises of M/s. Shivam Structurals - Held that - the appellant s scope of work was confined to the job work activity on behalf of Shivam Structural and the appellant did not deploy the manpower to work under the control and supervision of Shivam Enterprise. Thus, the activities undertaken by the appellant should no....... + More
2018 (5) TMI 1229
Condonation of delay of long 6 years in filing appeal - It is the claim of the appellant that the impugned order was received on 25/02/2013. Soon after receiving the order the appellant has filed the appeal on 24/05/2013 before the Tribunal - Held that - the appellant has failed to explain the satisfactory reason for the long delay of 6 years - there is no reason to condone the delay - COD Application dismissed........ + More
2018 (5) TMI 1228
Liability of service tax - sub-broker - receipt of Commission form main broker - Held that - the identical issue has come up in the case of Vijay Sharma & Company V/s Commissioner, Chandigarh 2010 (4) TMI 570 - CESTAT NEW DELHI where the matter was remanded to the Original Authority - matter remanded to the Original Authority with the similar direction as mentioned in the above mentioned case - appeal allowed by way of remand........ + More
2018 (5) TMI 1227
Demand of Service Tax on the consumable and part support agreements - Held that - it appears that on the consumable and spare parts appellant is paying the VAT and discharging the liability under the Act. On the Service Level appellant is paying Service Tax. - In the case of Commissioner of Customs V/s J.P. Transformers, 2014 (9) TMI 307 - ALLAHABAD HIGH COURT Allahabad it was observed that when the VAT has been paid on the goods and material uti....... + More
2018 (5) TMI 1226
Valuation - Business Auxiliary services - recovered losses - appellants have recovered huge quantities of iron ore fines and shown it as self-generated - Department contended that these iron ore fines arising out of crushing operations are having market value and such value should be added in the consideration for tax purposes - Held that - identical issue has came up before the Tribunal in assessee s own case M/s Godawari Power & Ispat Ltd. ....... + More
2018 (5) TMI 1225
Non-payment of service tax - tax collected but not paid - demand with interest and penalty - Held that - the appellant has collected the service tax but the same has not been paid in the Government treasury. The reasons given by the appellant for not depositing the same is not very convincing. - Further, the appellant has paid the entire service tax along with 15% of the service tax as penalty as against 25% of the penalty. Therefore I direct the....... + More
2018 (5) TMI 1224
CENVAT credit - duty paying documents - denial of credit on the ground that receipt is not proper documents to avail credit - Held that - the Commissioner(Appeals) has denied the CENVAT credit by merely holding that receipt is not a proper document under Rule 9(1) (a) to (g) of CCR. Since the appellant has produced all the documents justifying the availment of the CENVAT credit of ₹ 5,624/-, the denial of credit is not justified - appeal al....... + More
2018 (5) TMI 1223
Classification of services - manpower recruitment or supply agency service - reverse charge mechanism - Held that - it cannot be said that there is any agency and client relationship between the parent company and the appellant. Rather, the terms of the agreement makes the position clear that the relationship between the appellant and the manpower deployed by the parent company is of employer/employee, and as such, it cannot be considered as the ....... + More
2018 (5) TMI 1222
Valuation - Includibility of turn over charges / transaction fee in the gross value for the purpose of payment of Service Tax - Held that - the appellants had recovered the actual turn over charges / transaction fee from their customers and paid the same to the respective Stock Exchanges as per the SEBI Regulations and that the appellants did not retain any amount on account of such charges with them - the issue is no more res-integra in view of ....... + More
2018 (5) TMI 1221
Refund claim - rejection on the ground that the claim amount is not debited from the CENVAT Credit and one of the refund claim is filed beyond the period of one year - Held that - matter needs reconsideration by adjudicating authority as it is the claim of the appellant that they had debited the CENVAT Credit subsequently - the matter is remanded back to the adjudicating authority to reconsider the issue after following principles of natural just....... + More
2018 (5) TMI 1220
Business Auxiliary Service - as per the understanding made between the appellant and M/s. Amadeus India Pvt. Ltd., the said company has provided Central Reservation System (CRS) to book air tickets of various Airlines, with which they had business tie-ups - extended period of limitation - Held that - The law is well settled that incentives/commission received from the CRS Companies is taxable under the category of Business Auxiliary Service . - E....... + More
2018 (5) TMI 1219
Refund claim - time limitation - unjust enrichment - Held that - the duty incidence was not passed on to anybody else, but was passed to self is tenable in law therefore the order under challenge needs to be modified to that extent that the amount of refund allowed of ₹ 317031/- shall be refunded to the appellant. - Time limitation - Held that - the said amount did not constitute service tax and therefore was not liable to be subjected to t....... + More
2018 (5) TMI 1218
Reversal of CENVAT credit - amounts received by the appellant were more than the amount on which service tax was paid. Revenue entertained a view that the balance amount was also a service and it was an exempted service - invocation of Sub Rule (3) of Rule 6 of Cenvat Credit Rules, 2004 - Held that - the value on which Revenue has demanded amount under Sub Rule (3) of Rule 6 of CCR 2004 does not represent value of exempted services - demand set a....... + More
2018 (5) TMI 1217
Chargeability of service tax - Policy Administration Charges for the period prior to 1st May, 2011 - Held that - such levy have been introduced with effect from 1st May, 2011, when the definition in Section 65(105)(zx) was amended, and for the words in relation to the risk cover in the life insurance the words by an insurer, including re-insurer carrying on life insurance business where substituted. Thus evidently administrative charges also beca....... + More
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