2018 (8) TMI 797
Security Agency Services - N/N. 56/98-ST dated 07.10.1998 - time limitation - Held that - Admittedly, the appellants had provided the Security Agent Service to the appellant and have also not been able to establish about that part of the said services in respect of security of lockers and strong room etc. so as earn the exemption - there are merits in appellant s contention as regards time bar. - Service tax law having been issued recently, was n....... + More
2018 (8) TMI 796
Repetition of SCN - No rebuttation by Original Authority - Held that - The grounds of appeal are repetition of show cause notice and the findings by Original Authority have not been rebutted by Revenue - appeal dismissed - decided against Revenue........ + More
2018 (8) TMI 795
Contract related to development and maintenance of garden of GM Office, VTC, Executive hostel, Dispensary etc. - proviso to Sub-section (1) of Section 73 of Finance Act, 1994 - Held that - Small part of the confirmed demand pertains to the period from 14/10/2007 to 14/10/2008 and remaining confirmed demand is not sustainable for the reason that proviso to of Sub-section (1) of Section 73 of Finance Act, 1994 was not invoked. - In respect of the d....... + More
2018 (8) TMI 736
Commercial or Industrial Construction Service - activity of laying underground optical fiber cables for telecom companies like Reliance Communication, Vodafone Essar, BSNL and IDEA Cellular - Circular No 123 / 5/ 2010-TRU dated 24th May 2010 - Held that - The activities undertaken by the respondent to be akin to those mentioned at Sl No 2 & 3 in the table in the said circular. In respect of the said Sl No 2 & 3 it has been clarified that ....... + More
2018 (8) TMI 735
Benefit of abatement - GTA Services - reverse charge mechanism - Revenue entertained a view that inasmuch as the GTA service provider has not endorsed the consignment notes to the effect that such credit has not been available by them, the appellant is not entitled to the abatement of 75% - Held that - An identical matter was the subject matter of the Hon ble Gujrat High Court in the case of Commissioner of Service Tax, Ahmedabad V/s Cadila Pharm....... + More
2018 (8) TMI 704
Extended period of limitation - Section 73 of the Finance Act, 1994 - the fact of rendering of taxable service by the Respondent came to the notice of the Appellant while conducting Audit of the books and accounts of a third party - - Held that - The issue as to what would amount to wilful mis-statement or supression of fact has been dealt with by the Supreme Court in Uniworth Textiles Ltd. v CCE, Raipur 2013 (1) TMI 616 - SUPREME COURT wherein i....... + More
2018 (8) TMI 703
CENVAT Credit - various input services - Travel Expenses - Transport of Household goods - Insurance - Rent. - Travel expenses - Held that - The credit is allowed on this service - credit allowed. - Transport of Household goods - Held that - Ld. Consultant is not pressing the above issue and requests that the same may be dismissed. - Insurance Service - Employees Group Mediclaim and Personal Accident Policy - Assets of the company, which include f....... + More
2018 (8) TMI 702
Banking and Other Financial Services - dormant account charges - It appeared to the department that such charges would be required to be part of the gross amount of value of taxable service for purposes of discharging service tax liability - Held that - There is no service being provided to the customer in the course of levying such charges. The customer in any case was not operating his account for quite some time, only for which reason the acco....... + More
2018 (8) TMI 701
Scope of SCN - Held that - The order passed by the Commissioner in Order-in-Review in terms of Section 84 of the Finance Act, 1994, clearly transgressed the scope of the initial show-cause notice. The initial show-cause notice demanded service tax under the category of C & F Agents. While passing the Review order, the Commissioner has held that the services rendered by the appellants fall under Business Auxiliary Service . For this reason its....... + More
2018 (8) TMI 700
Classification of services - assessee herein has a contract with M/s Ushodaya Enterprises Ltd., under which they collected newspaper bundled and distributed them to various agents for a consideration - whether to be classified under Business Auxiliary Service or under Clearing and Forwarding services - Held that - As observed by the First Appellate Authority in his Order No. 10/2009 dated 26.02.2009 at the time show cause notice was issued, the D....... + More
2018 (8) TMI 699
Banking and other Financial Services - Benefit of N/N. 6/2006- ST dated 01.03.2006 - appellant, agent of RBI - It was contended by the Department that CBEC vide its Circular No. 356/53/2007 TRU has clarified that service is leviable on the taxable services provided irrespective of status of the consumer of service - Held that - The appellants are working as an agent of RBI in the discharge of sovereign functions, therefore, whatever exemption is ....... + More
2018 (8) TMI 698
Business Auxiliary Services - It has been case of the Department that the appellant was not paying Service Tax on the commission received by him from M/s Amway - Held that - The matter is no longer re-intergra as this Tribunal in the case of MR. CHARANJEET SINGH KHANUJA AND OTHERS VERSUS CST, INDORE/LUCKNOW/JAIPUR/LUDHIANA AND OTHERS 2015 (6) TMI 585 - CESTAT NEW DELHI has already laid down the principles with regard to the facts as involved in t....... + More
2018 (8) TMI 697
CENVAT Credit - RCC pipe RCC Main pillar HR Sheet Conical Manhole, Cement HRC sheet etc used in fabrication of Structural support - Held that - The issue is decided in favor of Maruti Suzuki Ltd. Vs. CCE, Delhi-III 2009 (8) TMI 14 - SUPREME COURT , where it was held that assessee is entitled to credit on the eligible inputs utilized in the generation of electricity to the extent to which they are using the produced electricity within their factor....... + More
2018 (8) TMI 696
Rectification of mistake - Time limitation - the ROM rejected on the ground that the application of the Revenue is hopelessly time barred - Held that - Admittedly, this ROM has been filed beyond the period of six months or 180 days from the date of receipt of the final order by Revenue at Alwar Commissionerate on 9.6.2017. Even if the time taken by the Revenue before the Hon ble High Court is excluded i.e. the period from 4.12.2017 to 21.02.18, s....... + More
2018 (8) TMI 695
Refund of accumulated CENVAT Credit - Rule 5 of Cenvat Credit Rules, 2004 read with notification - refund rejected on the ground that the activity of the appellant does not amount to export of services - Held that - The activity of the appellant amounts to export of service - matter remanded back to the file of the Assistant Commissioner /Deputy Commissioner for consideration of their refund in accordance with law - appeal allowed by way of reman....... + More
2018 (8) TMI 694
Condonation of delay in filing appeal - Held that - It cannot be said that any misstatement is made in the COD. The petition also reveal that the management took immediate action upon the fact of such order in appeal was brought to its notice by their Chartered Accountant. - When substantial justice and technical consideration are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to h....... + More
2018 (8) TMI 693
Extended period of limitation - Commercial Training or Coaching Services - Held that - No case for suppression and/or malafide conduct is made out against the Appellants. Accordingly, the demand for the extended period is not sustainable and also that the Appellant is not liable to pay Service Tax for the period prior to 27.02.2010. - Penalty u/s 78 set aside - As far as penalty imposed under Section 76 is concerned, the matter remanded to the ad....... + More
2018 (8) TMI 692
Cleaning services - appellant providing cleaning of coaches services to Indian Railways for a period with effect from 1.4.2011 to 31.3.2011 - Held that - Since the period in dispute is prior to 2012 i.e. prior to incorporation of the concept of negative list when onwards these services have been covered under Section 65(105)(zzzd) and made taxable. Hence, the definition of cleaning service as was existing prior to year 2012, is relevant for the p....... + More
2018 (8) TMI 691
CENVAT Credit - common input services used in trading activity - Department is of the view that the appellant have wrongly utilised Cenvat Credit of input services pertaining to services used in trading of automobile cars - Rule 6 (3a) of Cenvat Credit Rules, 2004. - Held that - It is a matter of record that the appellant has been engaged in trading of automobile cars along with servicing of the cars and other automobile from the same premises an....... + More
2018 (8) TMI 690
Condonation of delay in filing appeal - difference of opinion - Held that - There was admitted delay of 79 days inclusive of 30 days condonable period available with the Commissioner but the ground cited by the appellant that the person in charge of Excise matter left the job and the matter could not go to the commercial head of the company who was out of station in connection with audit in Chennai plant appear to be reasonable. - The delay of 79....... + More
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