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Service Tax - Case Laws

Showing 221 to 233 of 233 Records

• 2014 (2) TMI 93
  

  Restoration of the appeal - Application for clearance from COD - Held that:- COD permission would not be required in those cases where application for clearance from COD was pending before Committee as on 17.02.2011 or permission was granted as on the date - Decided against Revenue.

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• 2014 (2) TMI 92
  

  Waiver of pre-deposit - Demand of service tax - Business Support Services and Goods Transport Agency Services - Held that:- as regards the service tax liability under the category of Business Support Services, if the appellant has discharged the service tax liability from 1.5.11 when the services came into statute as liable for service tax liability, then the question of demanding the service tax for the month of April 2011 does not arise. Be that as it may, the claim of the appellant needs to be verified as to discharge of service tax liability from May 2011 to September 2011. If the said service tax liability is discharged by the appellant, the appellant has made out a case for the waiver of the pre-deposit of the amount of service tax liability in Business Support Services prior to May 2011 - As regards the service tax on the Goods Transport Agency - appellant has made out a prima facie case for the waiver of the pre-deposit of the amount of service tax liability confirmed under the head Goods Transport Agency Service - Stay granted.

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• 2014 (2) TMI 91
  

  Recovery of service tax - Interest under section 75 and penalty under section 76 and 78 - Application not filed u/s 35F of the Central Excise Act - Held that:- an opportunity be granted to the appellants to file an application for waiver of pre-deposit for reasons to be made explicit by them in their application. We set aside the impugned order and remand the matter to Commissioner (A) to consider the application filed by them and for giving them an opportunity to pre-deposit the amounts in terms of the interim order - where there was no filing of application under section 35F of the Central Excise Act 1994, CESTAT has dispensed with pre-deposit. Tribunal has taken very broader view and held that party should be given opportunity for filing the application under section 35F of Central Excise Act 1994 so that their view could be considered for grant of waiver of pre-deposit - It is fit case need to be remanded back to Commissioner (appeal) for reviewing his Order-in-Appeal in view of conclusions drawn in above Tribunal order - Decided in favour of assessee.

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• 2014 (2) TMI 50
  

  Waiver of pre-deposit - Business Auxiliary Service - Cargo Handling Service - Held that:- Prima-facie, it would appear that confirmation of the assessment levy in so far as ‘Business Auxiliary Service’ head of tax is concerned is arguable in this appeal; and not so in respect of the tax towards steamer agent and cargo handling services - Conditional stay granted.

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• 2014 (2) TMI 49
  

  Waiver of pre-deposit of service tax - Penalty imposed u/s 78 - Storage and warehousing services - GTA Services - Held that:- Prima-facie applicants had rendered the services of storage and warehouses of the food grains. Accordingly, the service tax is leviable on the same. However, we find that as per Standard Storages terms and condition, the freight charges were ultimately to be borne by the consignee, namely, FCI and IFFCO, which is evident from the terms and condition of the said Standard Storage terms and conditions circulated by the Applicant. On reading the said condition, it is clear that the applicants are providing the services of storage and warehousing of essential items of food grains and supply the same to the other agencies viz. FCI, IFFCO etc., who support the public distribution system undertaken by the said agencies. As per Rule 2 (d)(v) of Service Tax Rules, 1994, the liability to pay service tax on GTA Service, rests on the person who is liable to pay the freight charges - liability rests on the consignee who are liable to pay the freight charges - Appellant directed to make pre deposit - Conditional stay granted.

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• 2014 (2) TMI 48
  

  Restoration of appeal - appeal dismissed earlier for non-prosecution as well as non-removal of defects - Held that:- Applicant removed defects from the appeal - Department also did not dispute this fact - Therefore, we recall our order dismissing the appeal earlier and we restore the appeal to its original number - Appeal restored.

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• 2014 (2) TMI 47
  

  Restoration of appeal - Appeal dismissed for non compliance of pre deposit order - Held that:- on the earlier occasion, the appeal was dismissed as non-maintainable. During the course of hearing before this Tribunal, the interim order was placed and it was taken as a final order, accordingly, the appeal was dismissed under the impression that the same was filed against the interim order. However, as has been pointed out by the ld. Advocate that the appeal is filed against the final order dismissing their appeal by the ld. Commissioner (Appeals) on the ground on non-compliance with the direction of pre-deposit of Rs.3.00 lakhs issued under interim order No. 161/ST/Kol/2011 dated 21.12.2011. In these circumstances, the order dismissing their appeal by this Tribunal on 27.08.2012 as not maintainable, is recalled and the appeal is restored to its original number - Appeal restored.

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• 2014 (2) TMI 46
  

  Restoration of appeal - Condonation of appeal - Held that:- second application seeking review of rejection of earlier application, even if pending before the Committee of Disputes(COD) as on 17.02.2011,it cannot be construed to be an application pending seeking permission from the COD - Following decision of Burn Standard Co. Ltd. Vs. Commr. of C.E., Kolkota [2013 (1) TMI 441 - CESTAT, KOLKATA] - Decided against assessee.

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• 2014 (2) TMI 44
  

  Denial of Cenvat credit - Assessee used credit for providing output services for repair and maintenance - excise duty paid on natural gas used as input - Held that:- appellant is engaged in compression of the natural gas, which is amounting to manufacture and is also not in dispute that part of the compressed natural gas is cleared by them on discharge of excise duty. It is also not in dispute that the appellant is distributing the natural gas received from the GAIL to various customers. In our view, if the appellant does not receive natural gas from GAIL, he could not provide any output service nor could he discharge the excise duty on the compression activity undertaken by him - Appellant has made out a prima facie case for the waiver of pre deposit of the amounts involved - Stay granted.

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• 2014 (2) TMI 43
  

  Availment of benefit of Notification No. 1/2006-ST dated 01.3.2006 - Demand of service tax - Commercial and Industrial Construction Services - Held that:- appellant are availing the Cenvat credit of input/ input services and for some, they are not availing and in respect of those sites, where they are not availing the Cenvat credit, they have claimed the abatement. Prima facie, we find that the said notification has to be applied to the service provider as such and does not indicate anything as to the contract wise application. We find that the issue is debatable one and needs to be gone in detail. Accordingly, we are of the view that appellant has not made out a case for the complete waiver of the amounts involved - Conditional stay granted.

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• 2014 (2) TMI 42
  

  Eligibility for cenvat credit - Outdoor catering services and tent services – Held that:- Following Commissioner of Central Excise, Bangalore-III, Commissionerate Versus Stanzen Toyotetsu India (P.) Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT] - any service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products constitutes input service – merely because the services are not expressly mentioned in the definition of input service it cannot be said that they do not constitute input service and the assessee is not entitled to the benefit of CENVAT credit – Decided in favour of Assessee.

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• 2014 (2) TMI 41
  

  Place of removal at the time of clearance of goods – Port or Factory – Held that:- Following ORIENTAL CONTAINERS LTD Versus COMMISSIONER OF CENTRAL EXCISE. THANE [2012 (12) TMI 177 - CESTAT, MUMBAI] - in case of the goods cleared for export, it is the port of export which is the place of removal and the assessee would be eligible for cenvat credit of the services availed after the removal of the goods from the factory till their export from the port of export - the GTA services and freight forwarding services have been availed in respect of the transportation of the goods from the factory gate to the port of export, the services of Customs House Agent has been availed for clearance of the goods at the port - when the goods cleared from factory are exported on FOB/CIF basis, it is the port of export, which would be the place of removal - the assessee would be eligible for cenvat credit in respect of the services availed up to that place – Decided against Revenue.

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• 2014 (2) TMI 40
  

  Availment of CENVAT Credit - Waiver of pre deposit - Penalty under Section 76, 77 and 78 - Held that:- it is appropriate to grant waiver of pre-deposit and stay all further proceedings pursuant to the impugned order, on the condition that petitioner remits 50% of the specified liability of tax as assessed, in terms of paragraph (i) and (iii) of the adjudication order namely, the amount of tax relatable to cenvat credit erroneously alleged to have been availed and the interest thereon. Waiver is granted to the extent of penalty imposed under Sections 76, 77, 78 of the Act and 50% of the component of the demand of tax and interest thereon - Conditional stay granted.

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