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Service Tax - Case Laws
Showing 121 to 132 of 132 Records
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2011 (7) TMI 281
Accreditation of laboratories - Technical Inspection and Certification Service - accreditation activity undertaken by Appellant M/s. NABL is to recognise the competence of laboratories as to whether international standards are applied in developing the management system for quality and technical operations. - appellants have not paid the service tax for the period in question - They have also not filed any Service Tax Return under Technical Inspection and Certification Service - Commissioner has held that in view of suppression of fact with intent to evade service tax, extended period is applicable - Regarding objection of jurisdiction, Commissioner has held that ADG, DGCEI has powers of Commissioner of Central Excise on all India basis under Notification No. 3/2004-ST, dated 11-3-2004 and show-cause notice issued by ADG, DGCEI can be adjudicated by the Commissioner of Service Tax - As regards making show-cause notice issued by ADG, DGCEI answerable to Commissioner of Service Tax but case adjudicated by Commissioner (Adj.), under Notification No. 16/2007-ST, Chief Commissioner can assign the work of adjudication to any of Commissioner working under him - the appellant have not been able to establish the prima facie case. They have not claimed any plea of financial hardship also. We direct each of the appellants to pre-deposit 30 per cent of the Service Tax amount within six weeks
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2011 (7) TMI 259
Penalties imposed under section 76, section 77 of the Act - the benefit under the Amnesty Scheme - assessee availed the benefit of Amnesty Scheme and paid duty and interests - Clarifying the Amnesty Scheme, a circular has been issued by the department where it has been made clear that if the assessee availed the benefit of Amnesty Scheme and the tax liability is determined, then he is not liable to pay any penalty - The order passed by the Tribunal is in accordance with law. Accordingly, the substantial questions of law framed in this appeal are answered in favour of assessee and against the revenue.
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2011 (7) TMI 240
Waiver of pre-deposit - cenvat credit on Courier service and GTA - Rule 2 (l) of CCR, 2004 - Held that: - notwithstanding the judgment of Hon'ble Karnataka High Court in case of ABB Ltd. vs. CCE & ST, Bangalore (2011 -TMI - 203985 - KARNATAKA HIGH COURT), on the issue as to whether during the period prior to 1/3/08 Cenvat credit of service tax paid on outward freight was available, when the sales were not on FOR destination basis and the freight was not part of the assessable value the Department still has a good arguable case. In this case, the appellant have not produced any evidence to show that the assessable value of the goods included the courier charges for despatching the same to the customers. - this is not a case for total waiver from the requirement of pre-deposit.
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2011 (7) TMI 203
Waiver of pre deposit - When the time given for pre-deposit ran out, the Commissioner (Appeals) dismissed the assessee s appeal on the ground of non-deposit without going into the merits of the case - The appellant claims that the entire amount of service tax with interest was paid in the wake of audit objections, barring an amount of Rs 2,362/- and, in support of this claim, the appellant has filed a reconciliation statement accompanied by the Chartered Accountant s certificate - assessee had not built up such a case, nor had they filed any reconciliation statement or certificate of their Chartered Accountant - Appeal is allowed by way of remand
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2011 (7) TMI 202
Demand - chartering of aircrafts - circular bearing Dy. No.20/Comm (ST)/2009 dated 9th February, 2009 - It is submitted by Mr. Sharma that aircraft operators are only taking passengers and when passengers board a chartered flight, service tax has to be levied under clause (zzzo) and clause (zzzzj) has no application - the issue raised falls in the realm of interpretation of the terms, namely “charter agreement” - In case members of the petitioner-association are aggrieved by any kind of adjudication, they can challenge the same before the appropriate forum in accordance with law - The writ petition is accordingly disposed of
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2011 (7) TMI 190
Demand of duty and penalty - Commercial or Industrial Construction Services - Appellants submitted that the painting job being provided by them to their customers is only in respect of old plants and machinery and other equipments etc - The said plea of the appellants was not accepted by the Commissioner (Appeal) on the ground that the same requires examination and verification of the contracts entered into by the appellant with their clients and inasmuch as the such contracts were not placed before the original adjudicating authority, the same cannot be accepted by him, as it amounts to placing of additional evidence on record - The appellant s second plea, that in any case the work undertaken by them would be covered by the Works Contract Services, which were made liable to tax with effect from 01.06.2007, he rejected the said plea again on the same ground that the same is related to factual aspects and examination of records, which were not placed before lower authorities - Accordingly, set-aside the impugned order and remand the matter to original adjudicating authority for deciding both the above issues, after examining the records - Appeals are thus allowed by way of remand.
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2011 (7) TMI 176
Demand - renting of immovable property - Assessee had obtained service tax registration in Mumbai from the Assistant/Deputy Commissioner of Service Tax Division-V, Mumbai, vide registration certificate dated 29.01.2009 - In the instant case, the service has been provided at Mumbai and the registered office is also situated in Mumbai. Therefore, the Assistant Commissioner, Ratnagiri has no jurisdiction over the activities undertaken by the respondent in Mumbai - Decided in favour of assessee
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2011 (7) TMI 175
Demand - Business Auxiliary Services and Goods Transport Agency services - Sales promotion connotes with promotion that supplements or coordinate advertising, promotional material, publicity, packing or a message issued to on behalf of the assessee s final products intended to increase the sales - it can be concluded that legislative intent in respect of inputs, for manufacture and input service, in case of manufacture, are to be treated differently and when input services are rendered in relation to the business activity, credit is admissible - The respondents are therefore eligible for the benefit of credit of service tax paid on the services rendered by the agent - Appeal is disposed of
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2011 (7) TMI 162
Demand - Rent-a-Cab Operator - The most of the cases, the income which the appellants have not reflected in their ST-3 returns, pertains to cabs whose carrying capacity is more than 12 passengers and hence they are out of the purview of service tax as only maxi cabs as defined in Motor Vehicle Act, 1988 are covered in the definition - some income is not taken by them in their ST-3 Return for the reasons that they are sub contractors of a main Rent-a-Cab Operator and in terms of a clarification of Service Tax Commissionerate, Ahmedabad vide letter F. No. STC/04-06/CLF/TECH/2010 dated 02.8.2010, that they are not liable to pay service tax - Held that: ervices rendered by the appellants for the period mentioned are not taxable - Decided in favour of the assessee
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2011 (7) TMI 152
Demand - Motor Vehicle Services and Business Auxiliary Services - they were only engaged in selling of cars and incentive/ discount is received by whatever name it is called, cannot be taxed under Business Auxiliary Service - Since the learned advocate for the appellant is seeking remand to submit documentary evidence before the learned Commissioner (Appeal) in respect of the arguments, I find it appropriate that the matter be remanded at this stage itself - Appeal is allowed by way of remand
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2011 (7) TMI 141
Credit of service tax paid on inputs services - Clause (ii) of Rule 2 (i) of Cenvat Credit Rules - GTA service is used for transportation of goods up to the place of removal - As per the Tribunal in the case of ABB Limited 2009 (5) TMI 48 - CESTAT, BANGALORE and Larger Bench of this Tribunal held that credit is admissible - The Hon'ble High Court took a view that the definition of input services was amended with effect from 01.04.2008 by substituting the word up to in place of from in clause (ii) of Rule 2 (i) of Cenvat Credit Rules making the intention clear i.e. whether inward transportation of input of capital goods or clearance of final product up to place of removal, any service rendered and service tax paid, would fall within the definition of input service - Such amendment made effective from 01.4.2008, transportation charges incurred by the manufacturer for clearance of final products from the place of removal has to be treated as included in the definition of input services - Decided in favour of assessee.
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2011 (7) TMI 132
Demand - Maintenance and Repair service - the claim was made that repair work is one time job and was not a job of repeated nature - Since the issue itself has not been considered before the issue of show cause notice or subsequent to issue of show cause notice as to whether repair and maintenance has been undertaken as a result of agreement/ contract, the matter is required to be remanded for considering the legal provisions - Decided in favour of the assessee by way of remand
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