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Case Laws
Showing 501 to 520 of 576 Records
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2008 (6) TMI 76
Hotel - benefit u/s 80IA(4)(iii) – hotel in a place of pilgrimage - Once the prescribed authorities grant certificates, if the respondent authority wants to reject the same, then valid and justifiable reasons must be given for the same - since petitioner hotel is approved by the respondent under provisions of Rule 18BBC of ITR, then the petitioner will get relief at the specified rate in respect of the profit earned from hotel - benefit can’t be refused to the petitioner on any flimsy ground
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2008 (6) TMI 75
Finalization of provisional assessment - Whether it was mandatory for the department to issue SCN to the assessee - assessee’s contention that, whether the assessment be provisional or otherwise, a SCN is mandatory is well-founded - If that be the case, the question whether the relevant assessments were provisional or not could also to be considered by the original authority in adjudication of the SCN to be issued in this case - case is remanded to the original authority
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2008 (6) TMI 74
Demand has arisen on the ground, that the applicant has availed ineligible Cenvat credit on the input services of CHA’s service, Travel Agent’s services, Rent-a-cab services, Security services Catering services etc. - issue involved in this case is arguable one and needs to be gone in detail at the time final hearing - applicant has not made out prima facie case for complete waiver of differential duty
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2008 (6) TMI 73
Appellant not filed appeal against order of adjudication where it was held that assessee had wilfully suppressed and concealed the value of taxable service provided by them - Wilful suppression is one of the ingredients of Section 78 ibid and, if it is established, the assessee invites action under Section 78 in full vigour - hence penalty equal to tax is rightly imposed by revisional authority – appeal is allowed by way of remand as regards the penalty under Section 76
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2008 (6) TMI 72
Denial of Cenvat credit on capital goods – submission that that the capital goods installed in any secondary switching area (SSA) anywhere in India are involved in M/s. BSNL’s activity of rendering the taxable services to subscribers all over the country, is accepted – stay granted – credit denied on technical ground – no dispute that capital gods are duty paid - prima facie, case for the appellants against the denial of Cenvat credit – stay granted
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2008 (6) TMI 71
Copies of seized documents relied upon in SCN was not supplied - Violation of principle of natural justice - that the department is bound to supply all the relied upon documents in the show cause notice. The assessee is also entitled to take copies from the seized documents, even if the same had not been relied for the purpose of raising effective defence – matter remanded
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2008 (6) TMI 70
Contention of the applicants that they are not rendering any Auxiliary Business Services as their activity amounts to manufacture which is excluded from the purview of Business Auxiliary Services, is not tenable – submission that goods manufacturer attract sales tax hence not treatable as service, is very contentious issue - prima facie it is not factually correct to hold that they had suppressed their activity by not obtaining the Service Tax registration – stay partly granted
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2008 (6) TMI 69
Case of the appellant is that the service provided under the agreement – by way of permission to use the trademark - would at best fall under the definition of Intellectual Property Rights service and not under the Consulting Engineer Service – appellant rightly paying tax from 10-9-2004 i.e. date of introduction of Intellectual Property Rights service - prima facie case in favour of the appellant, and accordingly direct full waiver of pre-deposit
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2008 (6) TMI 68
Applicants were providing the services of security officer, security supervisor, gun man, security guards etc. - Applicant had not questioned the leviability of service tax on the security agency service - applicant’s only plea is that they are liable to pay on the commission received from the customers not on the gross amount - As the applicant is received gross amount for providing the security, therefore, prima facie, it is not a fit case for waiver of total amount of service tax
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2008 (6) TMI 67
Tribunal set aside the order of Commissioner (A) of levy of interest - Revenue seeks rectification in Tribunal’s final order – Commissioner itself holds that the service tax amount paid by the respondents herein was not payable and hence the respondents are entitled to refund – revenue’s appeal against that order is still pending before Tribunal - Therefore, there is an obvious error in order of Tribunal in setting aside the levy of interest – revenue’s ROM application is allowed
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2008 (6) TMI 66
Appellants received commission from the print media for the sale of space for advertisement for their clients – appellant acting as agent - appellant not paid service tax on the price money collected from the said clients for such sale – in view of Circular F. No. 332/4/2008-TRU, an advertising agency acting as intermediary between print media and advertisers need to pay service tax only on the commission collected - strong case of appellants – stay granted
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2008 (6) TMI 65
DEEC Scheme - Violation of actual user condition contained in condition Notification 30/97-Cus, by diverting the goods in local market in unauthorized manner – held that since revenue had not contended that importer had contravened the provisions of Section 111(o), plea that the goods are liable to confiscation, is rejected –Revenue plea that the Commissioner should not have directed suo motu refund of money deposited by co-noticees during investigation, is also rejected – penalty not imposable
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2008 (6) TMI 64
Import of non-coking coal - Revenue proposed to enhance the said value on basis of contemporaneous import – appellant submit that price is less because of import of higher quantity and payment of 90% amount immediately - no reasons advanced by Revenue to doubt the transaction value - no evidence that any extra money has flowed back to the foreign supplier of the goods – contract of importer & supplier is detailed and there s no doubt n respect of contract – Transaction Value acceptable
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2008 (6) TMI 63
Activity of cleaning, purifying, blending and packing of duty paid Glucovita Glucose-D, from bulk packs to retail packs, on job work basis – in view of CBEC Circular No. 7/90-CX-1, dated 7-3-1990 appellants had bona fide belief that activity not amounts to manufacture - extended period cannot be invoked – impugned Circular cannot be applied with retrospective effect – in terms of Circular, appellants are required to discharge the duty liability only for the clearances w.e.f. 7-3-1990
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2008 (6) TMI 62
Manufacture of Glycol and other industrial chemicals - credit in respect of (i) Laboratory Homogenizes, Lab Scientific/Hospital Equipments (ii) Module of CH 85.38 (iii) Gas Detection Systems of CH 85.31 (iv) Lube/Sealant of CH 32.14 and (v) Tower Packing of CH 84.19, for the year 1994-95- In view of the definition of ‘capital goods’ as it existed prior to 23-7-1996, and accepted by the SC in Jawahar Mills Ltd. case, , credit cannot be denied – revenue appeal dismissed
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2008 (6) TMI 61
On behalf of Southern Railway, Port trust undertook the activity of transporting cargo – admittedly, Port Trust is acting as an agent of the Southern Railway in the matter of billing the cargo owners, collecting the cheques & depositing the same with RBI - appear to have been performed in a manner incidental or auxiliary to “provision of service on behalf of the client”, so taxable under Business Auxiliary Service – exemption available prior to 10.9.04 u/not. 25/04 – so stay is partly granted
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2008 (6) TMI 60
Appellant handled, stored and transported fertilizer of M/s. Oswal Chemicals - As per the Tribunal’s order cited by the ld. Counsel and the Board’s Circular F.No. B-11/1/2002-TRU relied on by the Tribunal, the appellant was not required to pay the service tax it paid under ‘cargo handling service’ - appellants had paid the tax due before issue of SCN - prima facie no penalty needs to be imposed – stay granted
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2008 (6) TMI 59
Import - goods have been received as gifts for free distribution to the needy and poor from U.K. Donor Organisation - there is no justification for denying the said imports on the ground that Visakhapatnam Port is not specified - As far as the conditions specified in Sl. No. 1 to the Table Notification No. 148/94-Cus. are concerned, there is no requirement of any specified port - When there are two different provisions, the one which is beneficial to the importer should be normally adopted
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2008 (6) TMI 58
Appellant is engaged in operation, repairs and maintenance of power plants. They have been discharging service tax under the category ‘maintenance or repair’ in respect of power plants operated by them - prima facie, it appears that operation of power plant cannot come under the definition of management of immovable property - complete waiver of pre-deposit and stay of recovery of the dues is granted
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2008 (6) TMI 57
“Mailing services” - submission of the assessees was that whatever franking charges they have collected from their customers was paid to the postal authorities and thus qualified for reimbursement - case is remitted back to the adjudicating authority for fresh decision after consideration of the evidence to be produced by the appellants in the form of bills/documents evidencing collection of franking charges at actuals from their clients and paying back the same amount to postal authorities
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