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Service Tax - Case Laws
Showing 61 to 80 of 233 Records
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2014 (2) TMI 904
Transaction amounts to exempted service or not - Separate accounts not maintained as per Rule 6(3) of the CCR, 2004 – Waiver of Pre-deposit – Held that:- The demand has been worked out at 5% of the value of tubes and flaps sold by the appellant to the dealers - the very basis of the show-cause notice was that the trading activity involved in the transaction between the appellant and the dealers was an exempted service – thus, the appellant has made out a strong prima facie case in their favour – Pre-deposits waived till the disposal – Stay granted.
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2014 (2) TMI 864
Appeal against and order dismissing the appeals on the ground that the assessee did not comply with the condition of pre-deposit as imposed in the order dated 05.08.2013. - providing ground handling services to M/s.Sri Lankan Airlines Pvt. Ltd., and other non-scheduled airlines. - held that:- Prima facie the conduct of the assessee appears to be not in accordance with law, since they are bound to remit the service tax collected from the customers within the time prescribed under the Finance Act. Having not done so, the Adjudicating Authority has levied interest and penalty. The levy of interest being automatic, the assessee cannot be granted any indulgence on the said aspect.
Assessee directed to make pre-deposit of entire interest amount and penalty amount of Rs. 10 lakh instead of Rs. 25 lakhs - order of tribunal modified.
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2014 (2) TMI 863
Waiver of pre-deposit - Levy of service tax on Management Education Course - scope of commercial coaching and training service - vocational service - Held that:- the services, namely, imparting of management courses to the students rendered by the Applicant for the period from 2004-05 to 2008-09, are covered by the definition of ‘Commercial Training or Coaching Services’. Prima-facie, we also find that the said Institute run by the Applicant, cannot be considered as a Vocational Training Institute as the Certificates/Diplomas imparted by the Applicant - Institute do not enable the students to seek employment or to undertake self-employment after such training and coaching ; also few courses viz. corporate training are admittedly registered under the category of ‘Commercial Coaching and Training’. - stay granted partly.
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2014 (2) TMI 862
Waiver of pre-deposit - Valuation - reimbursement of expenses - clearing and forwarding agent service/Customs House Agent service - Held that:- in view of decision of the Hon’ble Delhi High Court in Intercontinental’s case [2012 (12) TMI 150 - DELHI HIGH COURT] that once Rule 5 (1) of the Service Tax (Determination of Valuation Rules, 2006) has been struck down as ultra vires to Section 67, then question of fulfillment of conditions laid down under Sub-Rule (2) of Rule 5 of the Service Tax Valuation Rules, 2006, do not arise. - stay granted.
Regarding on the issue of making available the cargo space by Airlines to its clients, we are at this prima facie stage not fully satisfied with the argument advanced by the Ld. Chartered Accountant that the same cannot come under the scope of Business Auxiliary Service provided as held by the Ld. Commissioner in the order with a detailed analysis of the respective work orders issued by the Airlines and the services rendered by the applicant. - stay granted partly.
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2014 (2) TMI 861
Waiver of pre-deposit - Cenvat Credit - 100% credit as per Rule 6(5) of CCR, 2004 while providing taxable and exempted services of service tax paid by Indian Hotels Limited - Revenue entertained a view that the service rendered by Indian Hotels Limited were not Management or Business Consultancy services but were franchisee services. - Held that:- it is a well settled proposition of law that classification cannot be changed in the hands of the service recipient. - stay granted.
Availing Cenvat Credit while availing abatement - mandap keeper services - Notification No. 12/2004-ST and Notification No. 1/2006-ST - Held that:- the appellant has a good prime-facie case for the period prior to 1.3.2006. However, as the demand also falls under March 2006 period, we are of the view that the appellant is required to deposit the said demand. Ld. Advocate clarifies that the same would be around ₹ 3.11 lakhs. - stay granted partly.
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2014 (2) TMI 860
Nature of activities of logistic arrangements for the yatra from Delhi through Kumaon region upto Indo China border in relation to Kailash Manasarovar Yatra - The department was of the view that the appellant are providing tour operators service which would attract service tax under Section 65 (105) (n) readwith Section 65 (115) of the Finance Act, 1994 - extended period of limitation - Held that:- the letter dated 30/5/08 of the Joint Secretary, Ministry of External Affairs to the CBEC giving details about the role of Kumaon Mandal Vikas Nigam in organizing Kailash Manasarovar Yatra and the rates being charged in respect of the same and also requesting the CBEC to exempt this activity from service tax, it is clear that the department was aware about the activity of Kumaon Mandal Vikas Nigam in respect of Kailash Manasarovar Yatra. - stay granted.
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2014 (2) TMI 857
Waiver of pre deposit - Demand of service tax - Extension of time - Held that:- time already prescribed by this bench ran out on 07.02.2013 and hence any extension of time for pre-deposit should run from that date - extension of time granted by 6 weeks from 07.02.2013 to enable the appellant to pre-deposit the balance amount - Decided in favour of assessee.
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2014 (2) TMI 856
Denial of cenvat credit - Credit taken of service tax and education cesses paid on sales commission paid - Waiver of pre-deposit – Held that:- Following CCE, Ahmedabad-II Vs. M/s. Cadila Healthcare Ltd. [2013 (1) TMI 304 - GUJARAT HIGH COURT] - the services rendered by a commission agent would not fall within the ambit of the expression activities relating to business and consequently CENVAT credit would not be admissible on the commission paid to such commission agent - the appellant has not made out prima facie case on merits - the factum of having taken CENVAT credit on sales promotion was suppressed by the appellant willfully with an intention to avail CENVAT credit irregularly - They might have filed returns periodically but those returns did not disclose the above material fact to the department - The plea of bona fide belief has not been substantiated - the appellant has not made out prima facie case in their favour – the appellant directed to pre-deposit an amount of Rupees Ten lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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2014 (2) TMI 855
Demand of service tax - Goods Transport Agency Service - Appellant contends that the services of GTA were received by NEPC Wind Energy Division and not by the appellants - Held that:- appellants have not made out a prima facie case for total waiver of predeposit because the payments for the services in question were made by the appellant complying that they have received the service - Conditional stay granted.
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2014 (2) TMI 854
Waiver of pre deposit - Demand of service tax - Held that:- appellant paid an amount of Rs. 50,00,000/- before issue of the show-cause notice and this payment was appropriated by the adjudicating authority. We have also found three challans evidencing payment of an amount of Rs. 18,09,569/- after issue of the impugned order Thus, the appellant has paid a total amount of Rs. 68,09,569/- towards full satisfaction of the impugned demand of service tax and education cesses - Stay granted.
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2014 (2) TMI 853
Waiver of pre deposit - Demand of service tax - Held that:- claim was not raised before the lower authorities, nor has it been incorporated in the appeal or stay application - Conditional stay granted.
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2014 (2) TMI 814
Classification of services - business of packing parcels from parties in India handing to courier agencies - Business Support Service or not - Export of services - Held that:- in respect of the direction from the Tribunal to place all records that are necessary to prove the claims of the applicant. The applicant has not do so and is before the Tribunal again with fresh documents for resolving the dispute. This can be looked only at the time of appeal hearing. The applicant is also claiming that the services was actually exported but there is no clear demonstration whether consideration has been realized in foreign exchange but for the letter of UB Xpress (South) Pvt. Ltd., as reproduced in the adjudication order. - stay granted partly.
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2014 (2) TMI 813
Demand of service tax on the basis of difference between the value of the taxable services as reported in ST-3 return and as given in the balance sheet - non inclusion of value of material - extended period of limitation - levy of penalty - Held that: - there would be justification in the appellants plea that during the period of dispute, on account of conflicting decisions on this issue, there was a doubt and, therefore, based on a series of the judgment of the Tribunal on this issue, they paid the service tax only on the net value of the taxable service and it is this value which they reflected in the ST-3 returns. If this is so, the extended period of recovery of service tax would not be applicable and penalty under Section 78 also would not be attracted.
But this point has nowhere been discussed either in the order-in-original or in the order-in-appeal. In view of this, the impugned order is set aside and the matter is remanded to the original adjudicating authority for de novo decision - Decided in favor of assessee.
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2014 (2) TMI 812
Immunity from levy of penalty - appellant although providing taxable service and also received the service tax from the clients but not paying to the department - Held that:- no immunity can be granted to the appellant who is playing with the money of the department. It was only detected during the course of investigation that appellant is receiving service tax and not paying to the department. In these circumstances, penalty under Section 77 and 78 are confirmed by upholding the impugned order. - Decided against the assessee.
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2014 (2) TMI 809
Denial of CENVAT credit on input services - Nexus between the output service and each of the services claimed to be input services - Whether the appellant could have claimed CENVAT credit - Held that:- Assessee in its previous case has accepted the previous order of pre deposit - Therefore, following decision of assessee's own case in [2013 (4) TMI 146 - CESTAT, Bangalore] - Conditional stay granted.
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2014 (2) TMI 808
Waiver of pre deposit - Demand of service tax - Denial of the benefit of Notification No. 17/2005-ST dated 7/6/2005 - Held that:- demand is on activities viz. site formation and clearance, excavation and earth moving and demolition and such other similar activities referred to in Section 65(105)(zzza) - activities were performed by the appellant preparatory to laying of railways leading to the premises of Karnataka Power Corporation Ltd., and JSW Steels Ltd. The learned Commissioner, who was adjudicating upon a show-cause notice issued on 18/5/2010 invoking the extended period of limitation, took the view that the aforesaid activities preparatory to construction of ‘railways’ as defined under the Railways Act could not claim exemption from service tax being charged.
Prima facie case found for the appellant against the above view taken by the adjudicating authority. The term ‘railways’, which has not been defined under the Finance Act 1994 and in respect of which the said Act does not refer to the Railways Act, has ordinarily to be understood in accordance with common parlance. Construction of railways by private agencies in connection with their business activities is not unknown to trade and commerce. It is also undeniable that railway lines so constructed are operated by the railways. The above Notification should be interpreted having regard to all these aspects - Stay granted.
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2014 (2) TMI 807
Waiver of pre deposit - Demand of service tax - Works Contract Service - Held that:- entire demand in the present case is within the normal period of limitation. Though the appellant has pleaded financial hardships in the stay application, the plea appears to be a feeble haphazard attempt to get over the statutory requirement of pre-deposit. There is no documentary support to the plea of financial hardships - Conditional stay granted.
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2014 (2) TMI 806
Demand of service tax - Information Technology Software Service - Held that:- appellant received from a foreign vendor licence for use of IT software in India and conveyed this licence to distributors in India, who in turn conveyed this to the ultimate customers in India. The appellant paid service tax on the consideration received from the distributors. The case of the appellant at this stage is that, in the event of any liability to pay service tax being fixed on them in relation to licence received from the foreign vendor, CENVAT credit of the service tax so paid would be available to the appellant for payment of service tax in India - Stay granted.
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2014 (2) TMI 805
Waiver of pre deposit - Demand of service tax - Information Technology Software Services - Held that:- The subject matter of the impugned demand is IT software which, in one stream, was transferred by the appellant to their customers through internet to enable the latter to download the same and use it for their purposes under specific licence granted in this behalf and, in another stream, recorded in compact discs (CDs) and sold off the shelf to customers - As regards IT software recorded in CDs and sold to customers, the question whether service tax under the same head was leviable on this activity irrespective of any excisability of the product is highly debatable. Therefore, for the present purpose, we hold that the appellant has not made out any prima facie case on merits against whatever service tax and education cesses were demanded on the value of IT software transferred to their clients electronically. Adverting to the plea of limitation, we find that the appellant declared their activities to the department, admittedly, only in May 2009. Prior to that date, there was no disclosure of the activities to the department even though the appellant was bound to be aware of at least one stream of their activity having been covered under Section 65(105)(zzzze) of the Finance Act, 1994 - Conditional stay granted.
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2014 (2) TMI 776
Entitlement to CENVAT Credit - Whether the appellants are entitled for input service credit on “telephone services” which are installed at the residence of their officers and “air travel agent services” undertaken by their officers as per Rule 2 (l) of CENVAT Credit Rules, 2004 - Held that:- any service which has nexus with the business activity of the appellant, whether it is manufacturing or rendering service, has to be treated as “input service” coming within the purview of Rule 2(l) of the CENVAT Credit Rules, 2004. Undisputedly, in this case, the telephone service and air travel services has been availed by the appellants in the course of business activity as a manufacturer of excisable goods. Therefore, the issue is no more res integra - Following decision in the case of Ultra tech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT ] - Decided in favour of assessee.
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