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2010 (7) TMI 1107
... ... ... ... ..... y clear that the petitioners shall be liable to pay interest in accordance with law for the delayed compliance of the statute from the date it became applicable. It is made clear that the benefit of the order shall not be available to the non-petitioners. Save as aforesaid, all interim orders are vacated and the petition is dismissed. 4. From the Hon ble High Courts Order, it is clear that the penal action against them has been waived subject to the condition that the appellants complied with the provisions of the statute ....... + More
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2010 (7) TMI 1066
... ... ... ... ..... , we find that the issue involved in this case is identical to the issue in the Stay Order passed by us vide stay order No. 12/2010 dated 21.12.2009. It is also seen that in an identical issue, the Coordinate bench in the case of Karamjit Singh Co Vs. CCE, Raipur 2009 (15) STR 266(Tri.-Del.), has granted stay. Since this bench has taken a view that the value of the free supplies of explosives and the fuel cannot be included in the value of the taxable services, respectfully following the same, we find that the applicant ha....... + More
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2010 (7) TMI 1010
... ... ... ... ..... he fact that the examination is scheduled to be held on 15.07.2010, interim relief is granted in terms of Paragraph No.6-(C) of each of the petitions, till the final disposal of the petitions. The judgment is reserved. Registry to place a copy of this order in connected matters.
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2010 (7) TMI 994
... ... ... ... ..... . As can be seen from the impugned order of the Tribunal, the Tribunal has recorded that the respondent had already paid full duty and interest and accordingly held that the penalty under Section 11AC of the Central Excise Act, 1944 shall be 25 of the duty if paid within 30 days of communication of the order and will be 100 of duty if paid thereafter. It is an accepted position that the controversy involved in the present appeal stands concluded by a decision of this High Court in the case of Commissioner of Central Excise....... + More
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2010 (7) TMI 830
Rent-a-cab service - service tax not paid, even though the same has been collected - case of appellant is that when a vehicle is given to a client for a certain period of time for some consideration or for going from one place to another and charge is made on per KM basis or lump sum amount based on distance, such service cannot be held liable to service tax and is not covered by rent-a-cab service - Held that: - no evidence has been brought out by the Revenue to show that vehicle was rented out for a specified period of time to a customer and....... + More
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2010 (7) TMI 774
Demand of service tax and penalty - Air Travel Agent’ service - SCN, alleging that the petitioner-assessee had short-paid service tax - petitioner-assessee had paid service tax voluntarily before the issuance of show cause notice - Benefit of proviso to Section 78 - person, liable to pay such service tax or erroneous refund, as determined under sub-section (2) of section 73, shall also be liable to pay a penalty, in addition to such service tax and interest thereon, if any, payable by him, which shall not be less than, but which shall not exce....... + More
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2010 (7) TMI 750
Security services - Penalty - appellant does not dispute confirmation of service tax but submits that it is not a case of invoking penal provisions against them inasmuch as there was a lot of confusion in the case as regards service tax and the appellants were under a bona fide belief that no service tax is required to be paid by them - Held that:- nothing on record to show that the tax was not paid by the assessee on account of any mala fidies on their part, in which case the benefit of provisions to section 80 of the Finance Act, 1994 is req....... + More
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2010 (7) TMI 745
Delay in payment of tax - appellants submits that failure to pay service tax and to follow other statutory formalities by the appellants had been occasioned by reasons beyond his control. He had to visit his native place in Uttar Pradesh frequently during the material period for treatment of his father, who was ailing and eventually expired on 4.12.2007. The relevant death certificate is on record. He submits that there was no intention on the part of the assessee to evade the impugned tax – Held that:- appellants already paid the service tax ....... + More
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2010 (7) TMI 744
Stay application - demand of service tax against the appellants but did not impose any penalty by invoking Section 80 of the Finance Act, 1994 - Held that:- contract between the appellants and ONGC, appellant is undertaking services and for rendering such services, they are using mobile units "workover rigs". The nature of activities, prima facie, support the view of the Commissioner that the same are in the nature of management, maintenance and repairing services. We also, prima facie, agree with the submission of the ld. Jt. CDR that the Tri....... + More
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2010 (7) TMI 741
Penalty - lower appellate authority has upheld the penalties imposed under Section 77 and Section 78 of the Finance Act, 1994, but has set aside the penalty under Section 76 of the Finance Act, 1994, one of the penalties imposed under Section 76 or under Section 78, is sufficient keeping in view the subsequent amendment to the law making these penalties mutually exclusive, the department's appeal is rejected.
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2010 (7) TMI 739
Levy of service tax - levy under the category of business auxiliary service - goods were not dealt by the present appellants. But they get consideration for service provided to boost the sales of the aforesaid principal who compensated the appellant by way of commission. - Held that:- demand are very small in nature and there is a difference in judgement by the revenue, pre-deposit of 20 per cent of the service tax demanded, predeposit of balance demand shall be waived till the disposal of appeal
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2010 (7) TMI 737
Constitutional validity of section 65(30a) read with section 65(105)(zzq) and section 65(105)(zzzh) read with section 66 of the Finance Act, 1994, as amended by the Finance Act, 2010 - construction services - builders - no coercive steps shall be taken against the Petitioners for the recovery of service tax in relation to the provision in question, but it is clarified that assessments may proceed in accordance with law
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2010 (7) TMI 736
Whether catering service can be considered as an input service for manufacture of finished goods - Held that:- service tax credit in respect of catering service is not admissible in respect of manufactured goods, order set aside by confirming the demand of service tax and interest while setting aside the penalty imposed. The department's appeal is partly allowed.
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2010 (7) TMI 727
Refund in terms of notification No. 41/2007-ST - Such refund claim is required to be claimed within a period of six months from the end of the quarter, during which the exports have been made - appellant filed refund claim after the expiry of six months, as a condition of notification, the same stands rejected by the lower authorities as time-barred - Held that:- When a notification itself provides the period for claiming the exemption in terms of the said notification, such period cannot be extended by taking recourse to the provisions of sec....... + More
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2010 (7) TMI 724
Service Tax on 'free after sale service' - held that:- this issue stands settled by the decision of the Tribunal in ASL Motors Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax, Patna [2007 -TMI - 3419 - CESTAT, KOLKATA] which has been followed in the case of Pillai & Sons Motor Co. Vs Commissioner of Central Excise, Trichy [2009 -TMI - 33829 - CESTAT CHENNAI]. - Decided in favor of assessee.
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2010 (7) TMI 710
Rule 5 of Cenvat Credit Rules, 2004 - lower authorities have rejected the refund claims filed by the appellant in terms of Rule 5 of Cenvat Credit Rules, 2004 during the period June 2007 to March 2008 - following the decision in Malbro Stone Exports [2007 -TMI - 2233 - CESTAT, NEW DELHI] which referred that even if the exports were exempted, the input stage service credit has to be granted - Held that set aside the impugned order and remand the matter to Commissioner (Appeals) for de novo decision after appreciating the declaration of law - Appeal allowed by way of remand
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2010 (7) TMI 702
Waiver of predeposit - The demand is confirmed after denying benefit of Notification 32/04-ST dated 3-12-2004 on the ground that the abatement of 75 per cent on the total freight charges in respect of the service provided by a goods transport agency to a customer in relation to the transportation of the goods by road subject to the condition that the provider of service gave a declaration that no credit of duty paid on inputs or capital goods used for providing taxable service has been taken aid or the goods transport agency has not availed th....... + More
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2010 (7) TMI 697
Demand - Cenvat credit - ‘Rent-a-Cab’ service - Held that: in the submission made by the Counsel for the appellants that the impugned activity came within the definition of ‘input service’ as per Rule 2(l)(ii), as “activities relating to business - Decided in favor of the assessee
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2010 (7) TMI 695
Demand, interest and penalty - Tax demand arises as a result of holding that the assessees were availing goods transport services - The plea that the service was not rendered by the Goods Transport Agency but by individual truck owners and truck operators is raised in the appeal for the first time and hence requires verification - Therefore, set aside the impugned order and remand the case to the adjudicating authority to verify the contention of the assessees that services were provided to them by individual vehicle owners and operators - The appeal is thus allowed by way of remand.
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2010 (7) TMI 690
Demand - Application for stay - whether the Noticee is eligible to avail Cenvat credit on the supplementary invoices issued by the service providers to him - On being pointed about non-payment of service tax the service providers discharged the tax liability and raised supplementary invoices on the Noticee - Once the assessee is entitled to take credit in relation to the duty paid on the inputs or capital goods and this right being not in dispute, merely because there is some infirmity observed in the document on which the credit sought to be ....... + More
