2018 (8) TMI 814
GTA Services - case of Revenue is that deduction claimed by the appellant is not correct as the transport agencies have not given specific certificate as to whether they had availed the CENVAT credit or not on the motor vehicles procured by them - whether the differential Service Tax liability as confirmed by the adjudicating authority on the appellant is correct or otherwise? - Held that - The appellant had produced the general declarations file....... + More
2018 (8) TMI 813
Demand raised by invoking extended period of limitation - penalty - the demand primarily stands confirmed against the appellant on the ground that during the period relevant for the purposes of said appeal they had provided service falling under the category of site formation and supply of tangible goods services - Held that - The fact whether principal contractors have discharged the service tax liability for the full amount is required to be ve....... + More
2018 (8) TMI 812
Business Auxiliary Service - it was alleged that they have not reflected the correct value of the service in their ST-3 returns filed by them during the financial year 2009-10 to 2013-14 - Held that - The dispute in the present appeal relates to the verification of the facts as to whether the commission which has accrued in one particular month was actually received by the assessee in a subsequent month/year/period. It might be that the payment w....... + More
2018 (8) TMI 811
Refund of Service Tax paid - denial on the ground of unjust enrichment - bottling of alcoholic liquor conceived as Business Auxiliary Services and tax was erroneously paid - section 11B of the Central Excise Act - Held that - The said certificate dated 09.12.2017 was not before the authorities below and as such does not stand considered by them. Inasmuch as the said certificate is an important document, the appellant should be given an opportunit....... + More
2018 (8) TMI 810
Maintainability of appeal - appeal dismissed on the ground of non-deposit of 7.5% of the confirmed duty demand against the appellant - Section 35F of CEA - Held that - The appellants have now deposited 10% for the purpose of filling the appeal before the Tribunal. As such the condition of Section 35F for deposit of 7.5% before Commissioner (Appeals) stands satisfied - matter remanded to Commissioner (Appeals) for decision on merits........ + More
2018 (8) TMI 809
Time Limitation - the period involved is 2011-12 and the date of SCN is 26.05.2015 - no malafide intent - Held that - Admittedly the entire facts have been taken by the audit from the assessee s record, thus substantiating their plea that everything was being reflected in the books of accounts - It is well-settled that in such a scenario no mala fide can be attributed to the appellant so as to justifiably invoke the longer period of limitation - ....... + More
2018 (8) TMI 808
Manufacture or Service? - appellants were engaged in job work and used of get raw material from the principal manufacturer - N/N. 214 of 1986 dated 25.03.1986 - Held that - The appellant has submitted a copy of undertaking given by the principal manufacturer under the said N/N. 214 of 1986 dated 25.03.1986 which indicates that the principal manufacturer undertook to pay Central Excise Duty arising out of the job work being done by the appellant. ....... + More
2018 (8) TMI 807
Business Auxiliary Services - appellant was treating the water for M/s Sigrauli Super Thermal Power Station by chemical - Held that - The issue is covered by the said decision of the Tribunal in the case of M/s Hitech Industrial Lining Pvt. Ltd. Vs Commissioner of Central Excise, Salem 2017 (8) TMI 837 - CESTAT CHENNAI , in favor of the assessee. - The demand is also barred by limitation having been raised after the normal period. In the absence ....... + More
2018 (8) TMI 806
Goods Transporter Operators - retrospective amendment to the provisions of Finance Act - Held that - An identical issue was subject matter of Tribunal s decision in the case of M/s Seksaria Biswan Sugar Factory Ltd. Vs Commissioner of Central Excise, Lucknow, 2015 (12) TMI 1404 - CESTAT ALLAHABAD wherein after taking into consideration the entire facts, benefit was extended to the assessee even though no show cause notice was issued and service t....... + More
2018 (8) TMI 805
Business Auxiliary Services - appellant entered into an agreement with M/s St Micro Electronic Pvt. Ltd Asia Pacific, Singapore for market survey in India for finding a market for the goods being manufactured by the foreign entity - foreign entity has no office in India - Held that - The matter has now been decided by Third Member and as per the Final Majority Order, the services have to be treated as export of services thus attracting no tax lia....... + More
2018 (8) TMI 804
Business Auxiliary Services - suppression of value of service provided - appellant s claim is that the said confirmation of service tax is not appropriate, inasmuch as while providing services, they have received certain amounts on account of the reimbursable expenses as also on account of the supply of goods - Held that - The appellant has not been able to substantiate their plea by production of relevant telephone bills or the purchase of goods....... + More
2018 (8) TMI 803
Business Auxiliary Services - appellant s claim is that the said confirmation of service tax is not appropriate, inasmuch as while providing services, they have received certain amounts on account of the reimbursable expenses as also on account of the supply of goods - Held that - The appellant has not been able to substantiate their plea by production of relevant telephone bills or the purchase of goods orders etc. Appreciating the said fact as ....... + More
2018 (8) TMI 802
Penalty - Business Auxiliary Services - Held that - There is no challenge to the findings of Commissioner (Appeals) as regards non-contest of the demand, and also by appreciating that the amount involved is not much on the higher side as also keeping in view that the period involved is almost more than 12 years old, the prayer of appellant cannot be accepted - appeal dismissed - decided against appellant........ + More
2018 (8) TMI 801
Time Limitation - Renting of Immovable Property Service - SCN was issued on 24.09.2012 while period of demand is 01.06.2007 to 31.03.2010 which is entirely beyond the normal period of one year - Held that - The Commissioner (Appeals) has invoked Section 80 implies that there was no willful mis-statement or suppression of fact or deliberate evasion of service tax in this case, in which circumstances, extended period cannot be invoked rendering the....... + More
2018 (8) TMI 800
GTA Service - freight charges towards hiring taxies for transportation of Newspapers to various places - issuance of Consignment note - Rule 4B of Service Tax Rules - Held that - In the said SCN there is no evidence provided to establish that consignment notes were issued by anybody in respect of said activity and that revenue sought to classify the said activity under GTA Service - Mere transportation of goods by motor vehicles is not service pr....... + More
2018 (8) TMI 799
Manpower Recruitment Agency Service - demand of service tax with penalty - evasion of duty - suppression of facts - Held that - The Revenue s allegation is based upon the bank statements as also the bills procured from their clients. In such a scenario the submission made by the ld.Advocate that the figures have not been picked up from the balance sheet does not carry any weight. - The appellants have not strongly contested the matter before the ....... + More
2018 (8) TMI 798
Time Limitation - appeal stands filed after the normal period of three months provided for filing an appeal as also even after the extended period of three months for which the Commissioner (Appeals) is empowered to condone the delay - Held that - After receipt of Order-in-Original, the appellant filed a rectification of mistake application before the Adjudicating Authority in terms of Section 74 of the Finance Act, 1994. The said Section provide....... + More
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
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