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2024 (4) TMI 301
Evasion of service tax - SCN issued only on the basis of Audit report - violation of principles of natural justice - difference between the value declared in ST-3 return and Income Tax Audit Report - HDLD THAT:- It is found that though the independent inquiry was conducted but ultimately the demand is based on Income Tax Documents. It is also found that no specific category of service was referred which is the primary aspects for confirmation the Service Tax demand. The appellant have submitted various documents but the Adjudicating authority ....... + More
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2024 (4) TMI 300
Levy of Service tax - Business Support Services - providing infrastructure and administrative facilities to the visiting doctors - Invocation of Extended period of Limitation - HELD THAT:- As per the terms and conditions stipulated in the agreements between the appellant and the visiting doctors, such visiting doctors are being paid in proportionate to the actual work done by them, subject to the minimum fee assurance provided by the appellant. Further, it is the appellant s hospital that allocates a specific visiting doctor to the patients an....... + More
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2024 (4) TMI 299
Refund of service tax paid on input services used for export of goods - rejection of refund claim observing that the exports have happened prior to 06.10.2007 (the date of notification) and therefore the appellant is not eligible for refund - period from 01.10.2007 to 02.04.2008 - N/N. 41/2007 dated 06.10.2007 - HELD THAT:- When the Department has not filed any appeal, it is indeed acceptance of the order of the Tribunal. The Department then cannot deviate such acceptance on the basis of merits or monetary grounds. The refund has to be sanctio....... + More
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2024 (4) TMI 236
SVLDRS - Payment was delayed by one day - The petitioner attempted to make the payment within the stipulated period but faced a technical glitch with online banking. - application of the Petitioner rejected without giving any opportunity of hearing to the Petitioner with the reason amount not quantified - violation of principles of natural justice - HELD THAT:- In the case before the Gujarat High Court in M/S LG CHAUDHARY VERSUS UNION OF INDIA [ 2022 (10) TMI 631 - GUJARAT HIGH COURT] , the Petitioner therein tried to make the payment of the a....... + More
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2024 (4) TMI 235
Classification of service - business support services or not - Guarantee Commission received for furnishing Corporate Guarantee - invocation of Extended period of Limitation - revenue neutrality - HELD THAT:- Sequentially in order to ascertain its eligibility for levy of tax it is important to understand the meaning of Corporate Guarantee as well. Corporate guarantee is the act of undertaking the responsibility of the debtor s obligation, in this case, a company. The execution of Corporate Guarantee by the Appellant is merely an act of providi....... + More
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2024 (4) TMI 234
Non-payment of service tax - Service Tax Registration not taken - services were provided to the Government Department viz. Electricity Department of Daman (UT) - extended period of limitation - HELD THAT:- It is found from the scrutiny of various invoices on record before us and which are of the impugned period, the same were issued by the appellants to Assistant Engineer of Electricity Department , Division-V, Nani, Daman. In relation to demand of Rs. 3,18,976/- having invoked through extended period and which was contested before us on the g....... + More
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2024 (4) TMI 233
Classification of services - Manpower Recruitment or Supply Agency Service or not - providing temporary manpower to carrying out a specific task i.e. inspection, loading and dispatch, production and sorting of materials etc. in the factory premises of M/s. Senor Metals Pvt. Limited - HELD THAT:- The matter is no longer res-integra as this Tribunal in a similar case has held that the agreement is for execution of a particular work and not for providing any manpower. As per work contract the payment is paid for the work performed on the basis of....... + More
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2024 (4) TMI 232
Levy of service tax or exemption from tax - Erection, Commissioning or Installation service - Extended period of limitation. Extended period of limitation - demand raised only on the basis of audit objections without any further investigation by the department and without satisfying the requirement for invoking the extended period of limitation under Sub-section 4 of Section 11A of the Central Excise Act, 1944 - HELD THAT:- An identical issue of invoking the extended period of limitation based on audit objections was considered by the co-ordin....... + More
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2024 (4) TMI 231
Extended period of limitation - suppression of facts - Cleaning Housekeeping services - Cooking services - Fleet Management services - period of dispute is 2011-12 2012-13 - HELD THAT:- The appellant has regularly filed the returns. Further, it is found that there is no allegation of any misstatement or suppression in the returns. It is also not the allegation that the appellant has not disclosed their full turnover in the returns. The only allegation of Revenue in the SCN is that they came to know the fact of non-payment of service tax on the....... + More
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2024 (4) TMI 230
Direction to recalculate the refund amount of interest granted in excess - relevant date for calculation of interest - Supply of tangible goods for use services - reverse charge mechanism - Whether the appellant is entitled for interest from the date of deposit of the amounts paid under protest on 14.10.2009 4.11.2009 or from 3 months of filing the claim? - HELD THAT:- The Apex Court in the case of COMMISSIONER OF CENTRAL EXCISE, HYDERABAD VERSUS ITC. LTD. [ 2004 (12) TMI 90 - SUPREME COURT] has held that in the event of refund of any pre-depo....... + More
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2024 (4) TMI 229
Classification of services - supply of tangible goods service or not - supply of tangible goods without transferring the right of effective control - providing a taxable service to their clients i.e., prior to 01.07.2012 - HELD THAT:- An identical issue has already been examined in the case of the Haryana unit of the appellant by the Tribunal in M/S LINDSTROM SERVICE INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX [ 2019 (8) TMI 427 - CESTAT CHANDIGARH] it was observed in the instant case, in terms of agreement work-wea....... + More
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2024 (4) TMI 228
Extended period of Limitation - suppression of facts or not - Recovery of service tax alongwith interest and penalty - whether the services provided by the appellant shall be classified under the category of internet telecommunication services as per Section 65 (57a) of the Finance Act, 1994 for the purpose of levy of service tax? - HELD THAT:- The period of demand is from April 2008 to June 2012, as after the change in regime of levy service tax to negative list of services, appellant started paying the service tax on the said services receiv....... + More
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2024 (4) TMI 227
Reversal of CENVAT Credit in terms of Rule 3 (5) of the Cenvat Credit Rules, 2004 - no physical removal of capital goods - HELD THAT:- The said issue has been examined by this Tribunal in the case of M/S. VODAFONE MOBILE SERVICES LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE ST, AHMEDABAD [ 2017 (12) TMI 29 - CESTAT AHMEDABAD] , wherein this Tribunal has held that appellant has correctly availed Cenvat credit and is not required to reverse Cenvat credit in terms of Rule 3(5) of Cenvat Credit Rules, 2004. As the issue has already been settled b....... + More
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2024 (4) TMI 226
Refund claim - services consumed by the SEZ unit, may be incorporated or not in the list of the services for authorized services, for use by a SEZ unit or a developer - denial of refund claim on the ground that the services are not mentioned in the list of specified services approved by the SEZ authorities - HELD THAT:- The refund is admissible in view of the decision in the case of TEGA INDUSTRIES LIMITED VERSUS C.C.E. S.T. -VADODARA-II [ 2022 (6) TMI 821 - CESTAT AHMEDABAD] where it was held that keeping in view of the intention of the Gover....... + More
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2024 (4) TMI 225
Classification of services - manpower supply services - reverse charge mechanism - N/N. 30/2012-ST dated 26.06.2012 - It is a case of the appellant that they had been paying the service tax in respect of all the services received to the provider of service tax, who has inter-deposited the service tax - HELD THAT:- It is evident that the fact of payment of service tax under forward charge by the service provider is not in dispute. On perusal of the invoices it is evident that the service provider is a registered service provider, registered wit....... + More
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2024 (4) TMI 173
Non-payment of Service tax - commercial rental income under immovable property service (RIPS) - Construction Service (CS) and Commercial Complex Service (CCS) - period from September 2008 to September 2009 - levy of penalty u/s 76 and 77 of FA - HELD THAT:- The Principal Bench of CESTAT in the case of M/S KRISHNA HOMES VERSUS CCE, BHOPAL AND CCE, BHOPAL VERSUS M/S RAJ HOMES [ 2014 (3) TMI 694 - CESTAT AHMEDABAD] has held the agreements entered into by a builder/promoter/developer with prospective buyers for construction of residential units in....... + More
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2024 (4) TMI 172
Taxability - advance payments - failure to issue invoice/bill on receipt of certain payments towards the value of taxable services, even in case where these payments were received as advance - non-payment of service tax - Consulting engineer services - point of taxation Rules - HELD THAT:- From the facts of the case it is clear that appellant has failed to pay the service tax at the time when it became due. As per the said rule undisputedly when the appellant raised the invoice in respect of these i.e. on completion of the project or at any ti....... + More
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2024 (4) TMI 171
Recovery of CENVAT Credit alongwith interest and penalty - CENVAT Credit - duty paying documents - demand on the sole ground that the appellant had not followed the ISD Procedure for passing on the Cenvat Credit by their Head Office - HELD THAT:- There is no allegation in respect of goods on which Cenvat Credit has been taken as having not been received, the utilization within the factory is also not disputed. Admittedly, all the original documents have been produced by the Appellant, before the Adjudicating Authority at a later date. Since th....... + More
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2024 (4) TMI 170
Recovery of service tax alongwith interest and penalty - Business Auxiliary service - non-filing of ST-3 returns within the prescribed time limit - non-payment of late fee for delayed filing of ST-3 returns - Extended period of Limitation - period April 2011 to March 2012 - HELD THAT:- In the impugned order, the Commissioner (Appeals) relied on the decision of this Tribunal in Surendra Singh Rathore to hold that the settled legal position is that the activities of the appellant are chargeable to service tax and, therefore, upheld the demand. I....... + More
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2024 (4) TMI 113
Levy of service tax - Nature of amount - Business Auxiliary Service - Technical Inspection and Certification Service - payments received from overseas buyer (M/s. Bon Prix, Germany through M/s. JPS Trading Company) after deducting certain amounts towards Bonus, Inspection charges and recycling compensation which are shown as deductions from the export price shown in the shipping bills. Department was of the view that the appellant is paying these charges which are deductions towards Bonus, Inspection charges and recycling compensation for the ....... + More
