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Service Tax - Case Laws

Showing 81 to 100 of 115 Records

• 2012 (8) TMI 287
  

  Refund of unutilized CENVAT credit of service tax paid on certain taxable services which were claimed to be input services availed for export of output services. - whether the necessary nexus existed between the input services and the output service for the purpose of refund of the CENVAT credit taken on the input services. - power of remand by the Commissioner (Appeals) - held that:- The learned Commissioner (Appeals) did not have the power of remand when the order was passed. - At the same time, the reason found by the learned Commissioner (Appeals) for de novo adjudication of the refund claim has to be appreciated. - To enable the original authority to do so, we set aside the impugned order and allow this appeal by way of remand.

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• 2012 (8) TMI 286
  

  Taxability of incentives received by an advertising agency services - bad debt and cash discount - held that:- Incentive is a receipt for appreciation of performance of services provided. How such forms part of taxable service remained unexplained. - Decided in favor of assessee.

  So far as the bed debt is concerned, that was not a consideration received and non receipt of consideration when becomes bed debt, by its nature that do not enter into tax ambit. Therefore, that shall not be taxed.

  In so far as cash discount is concerned, no logic is shown to us as to how there was understatement of consideration when the discount amount was not received towards consideration. - Discounts not being received not taxable.

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• 2012 (8) TMI 285
  

  Non comply with condition No.1 (ii) of Notification No.42/2001 - claim the refund rejected - Application seeking waiver of pre-deposit and stay of recovery - Held that:- As the assessee was required to export the goods within six months from the date on which the goods were cleared from the factory for export, the appellant cleared the goods for export on 21.11.2008 and exported it on 14.12.2008 after obtaining the necessary “let export” order from the proper officer of customs,thus, the relevant condition of the Notification was complied with and hence the assessee could claim the refund - grant of waiver of pre-deposit and stay of recovery.

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• 2012 (8) TMI 245
  

  Demand of Service Tax – denial of benefit of exemption under Notification No. 6/2005-ST - demand on the ground that the appellant has availed CENVAT Credit on input services and capital goods – Held that:- Once the appellant avail CENVAT Credit on the capital goods received in the premises from where he provides taxable service, the benefit of exemption under Notification No. 6/2005-ST, would not be available - appellant is directed to deposit full amount of Service tax

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• 2012 (8) TMI 244
  

  Catering services - Denial of exemption for small service providers as per Notification No. 6/05-ST - appellant submits that for the purpose of calculation, Revenue is taking into account the entire receipts of the appellants whereas the taxable value should be taken after allowing abatement of 50% in terms of Notification No. 1/-90ST – Held that:- There is provision in the Notification to the effect that value of services exempted by other Notification should not be taken into account for calculating the aggregate value under Notification No. 4/07-ST - argument that they were providing only tea and snacks and such items were not substantial and satisfying mean also to be misplaced because the canteen was operated for providing meals to employees of AIL and tea and snacks were only items served at times intervening between that for substantial meals and that was not the main service provided – pre-deposit waived

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• 2012 (8) TMI 243
  

  Refund – Exemption of service tax paid by them under Notification No. 09/2009 as amended by Notification No. 15/2009 - Held that:- Adjudicating authority denied the refund claim on the ground they are not entitled to claim refund prior to the period, on which date they got the approval from the concerned authority - remanded the matter to the adjudicating authority to consider the claim filed by the respondent to examine whether the respondent has fulfilled the other conditions of the above said notifications or not

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• 2012 (8) TMI 242
  

  Installation, Erection and Commissioning Service – Held that:- Appellant are clearing the solar system through dealers also and the dealers further sell it to the customers and charge certain amount for installation - appellant are not charging installation charges separately, but for installation activity, they are liable to pay service tax - activity of installation of solar system falls under the category of Erection, Installation and Commissioning Service - matter remanded back to the original adjudicating authority to consider the records, documents for computation of service components in the activity of the appellant

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• 2012 (8) TMI 207
  

  GTA services - Demand of service tax – denial of Notification No.32/04-ST - conditions are to the effect that GTA services provider gives a declaration on every consignment note that he has not availed the benefit of Cenvat Credit of duty paid on the capital goods as also the benefit of Notification No.12/03-ST - said declaration do not stands given by the transporters, the benefit stands denied - Held that:- In the absence of any prescribed format to make such declaration, the certificate given by the transporters are sufficient - matter remanded to original adjudicating authority for examining the said certificate

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• 2012 (8) TMI 206
  

  Whether appellants who are actually selling SIM Cards of BSNL to the customers are liable to the service tax or not – Held that:- all the stay applications filed by the Revenue, are rejected.

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• 2012 (8) TMI 205
  

  Application for waiver of pre-deposit, interest thereof and equal amount of penalty - Held that:- As appellant addressed to the Superintendent, Central Excise, having jurisdiction over his factory, about the activity conducted by them on the tender accepted by ONGC for laying down of pipelines for transportation of gas and despite this, revision authority has not called for any information nor gave any direction/ suggestion to the appellant to classify such activity of manufacture, thus the matter seems to be hit by limitation - application for waiver of pre-deposit of amounts involved is allowed

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• 2012 (8) TMI 204
  

  Maintainability of appeal – Held that:- no provision for appeal to Tribunal against an order passed by the Commissioner of Service Tax under Section 84 of the Finance Act, 1994 as a revisionary authority after the amendment brought to Section 86 of the said Act w.e.f. 19/08/2009 under the Finance (No.2) Act, 2009. Appeal is rejected as not maintainable.

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• 2012 (8) TMI 169
  

  Point of Taxation Rules, 2011 - rate of tax 10% or 12% - services which were provided before 01.04.2012 and even invoices were issued before 01.04.2012 and payment is received after 01.04.2012 - Held that:- no coercive action shall be taken for non-payment of differential service tax.

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• 2012 (8) TMI 168
  

  Waiver of pre-deposit – Extended period of limitation – input service – denial of Cenvat credit - input services of Travel Agent, Custom House Agent, Tour operation, Telephone, Insurance and Courier etc and paid the service tax from the Cenvat Credit towards the payment of service tax liability for providing output services of repair, operation and maintenance, erection and commissioning – Held that:- these services are required for providing the output service by the appellant. CHA service was used for importing Water Treatment and Components for Water treatment Plant, which was used for installation or repair and maintenance etc. Similarly, the service of Tour operator and Courier service were also used in providing of service. Even if a view is taken that the term 'Used' cannot cover the definition of input service, it would be purely a question of interpretation and therefore, show cause notice could not have been issued invoking extended period. Show cause notice was issued in 2008 whereas, the period of demand is 2003-2004. Demand was time barred. Decided in favor of assessee.

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• 2012 (8) TMI 167
  

  Allowance of refund claim of input services - GTA services,transit insurance on outward freight and CHA services - department agitating allowance - Held that:- GTA services for the period prior to 01.04.2008, till the place of delivery should be treated as "input services" as decided in the case of Commissioner of C. Ex. & S.T., LTU, Bangalore Vs. ABB Ltd [2011 (3) TMI 248 (HC)]

  CHA services - considering the case of CCE, Rajkot Vs. Rolex Rings Pvt. Ltd. [2008 (2) TMI 295 (Tri)]in respect of exported goods when the ownership rests with the exporter till delivery of the goods at the port, the place of removal should be treated as the port and therefore, the CHA services should be treated as "input services" in the light of inclusive definition of "input services".

  Transit insurance charges - As it is directly linked to GTA services, thus eligible for credit up to 31.03.2008 - Somaiya Organo Chemicals Versus CCE, Aurangabad [2010 (9) TMI 316 (Tri)] - in favour of assessee.

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• 2012 (8) TMI 134
  

  Waiver of pre-deposit – demand of service tax - appellant has entered into an agreement with HPC Ltd for supply of labour for running the retail outlet under COCO Scheme – Held that:- Services provided by the appellants are in terms of labour contract services entered by them with HPC Ltd - services cannot be held to be falling under business auxiliary service – waiver of pre-deposit allowed - Matter remand to Commissioner (Appeals)

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• 2012 (8) TMI 133
  

  Writ Petition - levy of service tax - renting of "immovable property – whether amendment is retrospective - petitioner is engaged in renting/leasing warehouses and storage space for agro and other products – Held that:- Amendment was clarificatory in nature and Parliament certainly possesses the necessary legislative competence to declare the said amendment to be retrospective in operation - imposition of service tax on renting of immovable property was within the legislative competence of the Parliament and it does not fall within the legislative competence of the State under entry 49 of List II of the Seventh Schedule to the Constitution – levy of service tax is retrospective

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• 2012 (8) TMI 132
  

  Waiver of pre-deposit – whether activities undertaken by the applicants in respect of arranging outdoor advertising in the foreign countries are liable to service tax under the category of advertising agency - contention is that the activities are undertaken in respect of services provided outside India. The applicants had only arranged space for advertisement and with effect from 1.5.2006 providing space or time as the case me for display, advertising also comes under the scope of advertising agency service. The period of demand is prior to 1.5.2006 – Held that:- Providing of such space comes under the purview of service tax with effect from 1.5.2006 by introducing a separate entry in respect of providing space for display of advertising. Pre-deposit of the dues is waived and recovery of the same is stayed during the pendency of the appeal. Stay petition allowed

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• 2012 (8) TMI 131
  

  Services of supply of manpower and security services - whether reimbursement of expenses form part of the assessable value in respect of taxable services of clearing and forwarding service provided by the appellant – Held that:- claim is to set off Cenvat credit against liability incurred - assessable value shall include reimbursable expenses, matter needs remand to consider Cenvat issue - there shall be no penalty under Sections 76 and 78 of the Finance Act, 1994

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• 2012 (8) TMI 103
  

  Inclusion of CMC charges to the assessable value of the CHA service – Held that:- As per the provisions of rule 5(1) of the said Rules "any expenditure or cost that are incurred by the service provider in the course of providing taxable service are to be included in the value of the taxable service for the purpose of charging service tax - expenditure in respect of CMC charges is incurred by the appellants in discharging their primary responsibility as a CHA - CMC charges are to be included in the assessable value of the taxable service provided by the appellants.

  Limitation of Time bar - appellants never disclosed the fact that CMC charges are recovered from their customers in the ST-3 returns in which the statutory returns are filed by the assessee, wherein there is a separate column in which the assessees have to show the reimbursable expenses - no merit in the contention of the appellants in respect of time bar also - appeals are dismissed.

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• 2012 (8) TMI 102
  

  Waiver of pre-deposit – alleged that appellants provided Design Service which is taxable under the Finance Act and had not paid the service tax – Held that:- Appellants made a request before the adjudicating authority for an opportunity to produce evidence to show that the cost of design and drawing are included in the assessable value of patterns/castings and appropriate duty is paid - matter is remanded to the adjudicating authority - appellants volunteered to deposit a sum of Rs.50 lakhs remaining dues shall remain waived

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