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2012 (2) TMI 685
... ... ... ... ..... covered by judgment dated 19th/20th January, 2012, of another Division Bench of this Court (Dr.D. Y. Chandrachud and A.A. Sayed, JJ.) in Writ Petition No.1456 of 2010 and cognate petitions. 3. Following the aforesaid decision, this petition is also dismissed. 4. At this stage, learned counsel for the petitioner, submits that the service tax payable by the petitioner will be paid by the petitioner under protest and without prejudice to their rights and contentions in the special leave petition which the petitioner will be filing for challenging this decision.
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2012 (2) TMI 635
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... ... ..... ER Delay condoned. The appeal is dismissed.
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2012 (2) TMI 627
Input Tax Credit - appellant case id that they have not availed credit during the period - Held that: - Considering the fact that the applicant has not availed credit during the impugned period for which they are entitled, the liability of demand would reduce to ₹ 1.42 lakhs, approximately - matter remanded back to the original adjudicating authority to verify how much amount of credit is available and reduce the demand accordingly - appeal allowed by way of remand.
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2012 (2) TMI 573
... ... ... ... ..... as is held in adjudication order for that period, at the appropriate rate followed by interest payable at the rate prevailing during the relevant period. There shall be no penalty for that period also. 6. So far as the show cause notice dated 29/12/05 is concerned, learned Counsel says that this notice comprises the period from 1/4/05 to 30/09/05. For this period, the appellant shall deposit the service tax liability with interest following the Apex Court decision. However, the penalty may be waived. For the reasons afores....... + More
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2012 (2) TMI 505
... ... ... ... ..... ule). The learned counsel further points out that two appellate Commissioners passed orders in favour of similar assessees vide order-in-appeal No. 6/2008 dated 29-8-2008 passed by the Commissioner (Appeals), Hyderabad and order-in-appeal No. 169/2010, dated 12-5-2010 passed by the Commissioner (Appeals) Mangalore. The Superintendent (AR) is not able to say that the cited orders-in-appeal were reviewed in the department. A perusal of these orders-in-appeals shows that the present appellant can resist the demand of service ....... + More
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2012 (2) TMI 504
... ... ... ... ..... time of realization of consideration shall be applicable to computerize the liability. 3. We have held last week in some of the cases stating that the tax rate in force on the date of realization of the consideration for taxable service provided not being mandate of the statute, appeal of revenue has no merit to succeed for which that is dismissed. 4. In the result, both stay application and appeal are disposed of in the above manner. (Dictated and pronounced in the open Court)
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2012 (2) TMI 494
... ... ... ... ..... the first appellate authority held in its favour. Factual matrix suggest that margin of profit is not taxable under Finance Act, 1994 whereas gross value of taxable service is taxable under that law. Therefore, it is not possible to uphold the appellate order. Consequently, the assessee succeeds and the appeal is allowed. 3. In view of the above decision, stay petition also gets disposed of. (Dictated and pronounced in the open Court)
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2012 (2) TMI 455
Natural justice - pre-deposit - order was passed without giving an opportunity of hearing to the writ petitioner and the writ petitioner had no knowledge of the date when this matter was taken for consideration before the Commissioner (Appeals) - Held that: - merely because the petitioner was not given opportunity of being heard, the petition is allowed - decided in favor of petitioner.
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2012 (2) TMI 408
Stay petition - Since both sides agree for co-operation for verification of the document and resolving dispute of Cenvat credit, matter is remanded back to adjudicating authority and the matter shall be resolved by a reasoned and speaking order.
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2012 (2) TMI 392
Refund of service tax claimed on expenses incurred on road and rail and port handling and terminal charges for export of goods denial of claim on ground of lack of evidences stay petition - Held that:- Neither impugned order speak about non receipt of the goods at the port for export nor there is any evidence of not incurring handling and terminal charges when export remained undisputed. In the absence of contrary finding exporter should not be denied the benefit through rigidity of procedure Decided in favor of assessee.
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2012 (2) TMI 368
Whether power u/s 84 of the Finance Act, 1994 can be exercised by Revisional Authority during pendency of the appeal before Commissioner Held that:- Issue which is pending before the first Appellate authority, shall not be subject to revision jurisdiction u/s 84 of the Finance Act, 1994.
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2012 (2) TMI 367
Determination of nature of activity - whether repair and maintenance or industrial and commercial construction Held that:- Matter remitted back to adjudicating authority.
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2012 (2) TMI 319
Waiver of pre-deposit - Sale of Naphtha and furnace oil on high sea basis - Additional handling charges and facilitation charges liable to tax under "Business Auxiliary Services" - Held That:- These charges are to be included in assessable value therefore, they are not liable for service tax. Waiver granted.
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2012 (2) TMI 310
Cenvat credit in respect of service tax paid on courier services and telephone services Held that:- In view of decision in case of CCE vs Apar Industries Ltd (2010 - TMI - 203341 - CESTAT, Ahmedabad), Keltech Energies Ltd Vs CCE (2008 - TMI - 4051 - CESTAT Bangalore), balance of convenience lies in favour of appellants justifying full waiver of dues arising from the impugned order for admission of the appeal. There shall be stay on collection of dues arising from the impugned order during pendency of the appeal Decided in favor of assessee.
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2012 (2) TMI 299
Business auxiliary service - Section 65 (19) of the Finance Act, 1994 marketing efforts - appellant promoted business of ICICI Bank providing the services of processing of loan application for commercial vehicle which resulted in promotion of business of the bank as well as the vehicle seller Held that:- The nature of activity carried out falls within the ambit of Business Auxiliary Service. Further, Appellate order does not demonstrate any mala fide of the assessee to bring it to the fold of penalty u/s 76 and 78 of the Finance Act, 1994........ + More
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2012 (2) TMI 298
Turnkey Projects - Composite Contracts - Consulting Engineering Services - first appellate authority held turnkey contract can be vivisected - allowed the appeal on merit but also on limitation Held that:- earlier & present show cause notices demonstrates that activities of the appellant was well within the knowledge of the Department. When Revenue intended the respondents to be taxed under the category of Consulting Engineer Service , they should have issued notice forthwith. Therefore, the first Appellate order granting relief to responden....... + More
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2012 (2) TMI 271
Whether proceeding dropped before revalidation law shall revive after revalidation GTA services - proceeding initiated by SCN dated 31.12.98 ended with no liability - said proceeding was revalidated by SCN dated dated 9.2.2004 u/s 116 of Validation Act, 2000 - Held that:- Under the provision of law at the relevant point of time when recipient was not required to discharge tax liability for availing GTA service filing of return did not arise. Once such legal obligation was not there, it cannot be said that Section 73 of Finance Act, 1994 is i....... + More
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2012 (2) TMI 265
Cenvat credit on services used for outward transportation of goods from the factory to the buyers premises - period involved prior to 01.04.2008 appellant provided evidences showing satisfaction of conditions specified in Circular no. 97/6/2007-ST dated 23.8.07 for availment of credit - Held that:- Matter was not contested at earlier stages by the Appellants and they did not have opportunity to adduce evidence. Now evidences are submitted which should be examined and credit allowed if they are legally eligible. The impugned order is set asid....... + More
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2012 (2) TMI 179
Clearing & Forwarding Agent Services - determination of assessable value including incidental and ancillary expenses connected with and integral to the taxable service provided Held that:- The issue of inclusion is no more in res integra in view of decision in the case of Sri Bhagavathy Traders vs. C.C.E., Cochin (2011 -TMI - 206710 - CESTAT, BANGALORE). Further, it may not be improper to grant waiver of penalty imposed u/s 76 of Finance Act, 1994 since the determination of assessable value was in debatable stage at the inception of law. How....... + More
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2012 (2) TMI 107
Classification of taxable services - revenue classified under "Consulting Engineer" - Assessee classified as "Erection, Commissioning and Installation" - Held That:- As per board circular from 01.07.03 to 09.09.04, services are classifiable under "Erection, Commissioning and Installation" Services, application for waiver of pre-deposit and stay was allowed.
