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2012 (8) TMI 1079
... ... ... ... ..... and molasses (excisable item) andd bagasse. Thus, in our considered view, the amendment in Finance Act, cited by Shri Nagesh Pathak, AR and the Board Circular would not make any difference in the facts and, circumstances of the case. Moreover, neither the show-cause notice nor the impugned order in appeal mentions as to which common CENVAT credit availed inputs have been used in manufacture of sugar and molasses (dutiable final products) and bagasse (exempted final product). Since Bagasse emerges at sugarcane crushing stag....... + More
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2012 (8) TMI 1075
... ... ... ... ..... nance Act, 1994 are pari materia with the provisions of Section 11A of the CEA, 1944. Accordingly, I hold that proviso to 73(1) is not applicable in this case and the extended period of limitation is not applicable for demanding duty on commercial training and coaching centre services. 3. As against the above findings of Commissioner, the Revenue has again raised the issue from the angle of merit of the case. The Revenue has not advanced any reasons to rebut the finding of the adjudicating authority on the issue of limitat....... + More
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2012 (8) TMI 1048
... ... ... ... ..... lated condition attached to the Notification. Therefore, prima facie, as against the demand mentioned at Sl. No. (ii) above, the documents adverted to by the learned counsel will not support the plea of limitation. We also find that the above documents were not referred to in the appellant s reply to the show-cause notice. In this scenario, the plea of limitation is also not prima facie acceptable. The present application does not plead financial hardships. 4. On the aforesaid facts and circumstances, we direct the appella....... + More
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2012 (8) TMI 999
... ... ... ... ..... 5. On careful consideration of the submissions made by both sides and perusal of the records, we find strong force in the contentions raised by the ld. counsel that the show cause notice which has been issued for taxing the appellant under the category of banking and financial services has been given, a go-away by the adjudicating authority, confirmed the demand under the business auxiliary services for which no notice has been issued to them. We also find that as per coordinate bench decision in the case of Excel Fin Cap ....... + More
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2012 (8) TMI 938
... ... ... ... ..... e collecting the tax. However, having come to know that levying tax on the central office is non-permissible under Article 285 of the Constitution of India, they have refrained, but the petitioners are liable to pay service charges towards water supply, street-lighting, approach roads and sewage. According to the petitioners, the counsel fairly submits that the petitioners have been paying service charges towards water, electricity and sewage. 6. The said submission is placed on record. I am of the view that the subject ma....... + More
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2012 (8) TMI 937
... ... ... ... ..... re reported in 2010 (17) STR 266 (Tri.-Bang.) wherein it was held that air freight is also not liable to service tax in the hands of freight forwarders or multimodal transporters. Following the observations made by this Tribunal in Gudwin Logistics (supra), the applicants made a out a prima facie case at this stage, So we waive the requirement of pre-deposit of the service tax, interest and various penalties and stay the recovery thereof during the pendency of the appeal. Dictated and pronounced in open Court.
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2012 (8) TMI 932
... ... ... ... ..... t itself, which permits the applicant to make an application for partial withdrawal of the case and even for deleting any prayer that it may have sought earlier. In view of the fact that the section itself permits the petitioner to do so, the order passed by the appellate Tribunal is not justified, it is set aside. The Tribunal will reconsider the matter on merits and pass fresh orders in accordance with law with reference to the provisions of Section 86 (4) of the Act that is to say that procedural law too shall be follow....... + More
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2012 (8) TMI 920
Penalty - Rule 15 of the CCR, 2004 - Held that: - Admittedly, the liability to pay penalty for the wrongful availment of the credit of service tax has been inserted under Rule 15(2) with effect from 27th February 2010. Since the dispute in the present case relates to the period prior to 27th February 2010, no fault can be found with the decision of the CESTAT in deleting the penalty - Appeal dismissed.
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2012 (8) TMI 907
Waiver of Pre-deposit - Commercial training or coaching centre - Tribunal declined to waive pre-deposit by relying upon a decision of the Authority for Advance Ruling (AAR) in the case of CAE Flight Training (India) Ltd., [2012 (7) TMI 669 - CESTAT, MUMBAI] - Appellant wants full waiver relying upon the decision in the case of Gujarat Flying Club [2014 (1) TMI 1449 - CESTAT AHMEDABAD] - Held that:- once the Co-ordinate Bench of the CESTAT in a similar case has granted total waiver of pre-deposit much after the decision of AAR, in the absence o....... + More
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2012 (8) TMI 817
Plea against dismissal of appeal by Commissioner(Appeals) on the point of limitation by observing that the same stands filed after normal period of limitation as also after the condonable period of 30 days - Held that:- Issue is well settled that Commissioner(Appeals) has no jurisdiction to condone any delay beyond the condonable period of 30 days. On assessee contention that order dated 18.06.08 was served to him on 30.10.10 it is held that it is found that Revenue has placed documentary evidences showing receipt of adjudication order by Shri....... + More
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2012 (8) TMI 816
Club or association services - company incorporated, consequent upon the order of High Court for the purpose of treating the effluent discharged by the industries located in the GIDC area, Vapi - demand of service tax confirmed on the ground that the appellant is an association of industrial units in Vapi formed for the purpose of setting up and running common facility for treatment and recycling of effluent and solid waste discharged by the units who are required to become a member compulsorily and pay one time fee as well as monthly subscrip....... + More
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2012 (8) TMI 815
Whether debit in the Cenvat Credit Account cannot be considered as pre-deposit - held that:- Pre-deposit made by the appellants by way of debiting in Cenvat Credit Account is sufficient for the purposes of fulfilment of requirement of pre-deposit ordered by the ld. Commissioner - Commissioner (Appeals) is directed to hear this matter without insisting on any further deposit
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2012 (8) TMI 814
Demand of service tax - business of real estate development and construction residential houses - appellant in terms of their agreement with their customers for construction of residential units on a plot of land owned by them construct the duplex type houses for their customers – Held that:- It is only w.e.f. 1-7-2010, that explanation was added to Section 65(zzzh) of the Finance Act, 1994 providing that for the purpose of this sub-clause - for the period prior to 1-7-2010, the appellant’s activity cannot be treated as service provided by them to their customers
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2012 (8) TMI 786
Penalty under Section 76 of the Finance Act – Held that:- Appellant had paid the service tax and the interest as soon as the same was pointed out during the adjudication process and paid the penalty under Section 78 to the extent of 25% as per the law and is not contesting the penalty under Section 77 of Finance Act, 1994 - penalty imposed under Section 76 is not sustainable
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2012 (8) TMI 785
Penalty – Held that:- Tax demand has already been discharged with interest - section 80 is invokable - it may not be proper to penalise under section 76 and 78 of the Finance Act, 1994 - to remove hardship, it would be proper to direct the appellant to deposit 25% of the demand towards penalty under section 78 - appeal is allowed partly
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2012 (8) TMI 784
Payment of service tax though not applicable - belated payment has been used towards CENVAT Credit – Held that:- It must be treated as voluntary payment of service tax. If that amount is to be voluntarily permitted to be utilized towards CENVAT Credit, it is apparent that for late payment of service tax, interest amount needed to be paid
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2012 (8) TMI 783
Completion and finishing services – denial of benefit of Notification No. 1/2006-S.T. – Held that:- There is clear provisions in the Notification No. 1/2006-S.T. that 67% abatement would not be available in respect of completion and finishing services and since the activities of the appellant is completion and finishing services in respect of the construction of commercial or industrial complexes, 67% abatement would not be available to them - since the amount on which the VAT has been paid is the value of the material used for providing the s....... + More
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2012 (8) TMI 755
Demand of interest – Held that:- Though the credit of duty is entered in the account books unless the said credit is duly taken to discharge the duty payable the liability to pay interest for the delayed payment would not arise - In the case of wrong availment before the said duty is taken, if the entry is reversed it amounts to not taking the credit at all and therefore when admittedly no duty is payable, the question of payment of interest on the delayed payment of duty would not arise - in fovour of the assessee
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2012 (8) TMI 753
Claim of Cenvat Credit on the pipes and valves - assessee sought to obtain advance ruling from AAR on eligibility to avail CENVAT Credit of excise duty paid by it on pipes and valves to the manufacturer, against the Petitioner's output service tax liability under the taxable service category of "transport of goods through pipeline or conduit? AAR rejected the application - Held that:- As the petitioners are Government Companies being subsidiaries of Gujarat State Petronet Ltd. The holding company and each subsidiary company are separate and di....... + More
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2012 (8) TMI 752
Demand of service tax - manufacture of VP sugar and molasses - They engaged individual farmers for transportation of sugarcane from collection centres to the factory and paid charges for such transportation. The Appellants were not paying any service tax on such services received by them for transportation of goods – Held that:- Entry in the Act defines "Goods Transport Agency" as one which issues consignment notes and thereafter Rule 4B says that "Goods Transport Agency" has to issue consignment note - That is to say if a goods transport oper....... + More
