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2014 (9) TMI 1234
Condonation of delay of 262 days in filing of the appeal - HELD THAT:- The order dated 30th July, 2013 was admittedly received by the appellant on 04/08/13. The appellant admittedly is a proprietorship concern owned by Shri R.P. Pandhi. It is seen that the appellant took about 70 days time in handing over the case papers to their Consultant Shri Vinod Jain and when there was no response from the Consultant, for about one month, no alternate arrangement by engaging other Counsel was made - The Apex Court in another case of OFFICE OF THE CHIEF P....... + More
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2014 (9) TMI 1152
Refund claim - rejection on the ground that appellant failed to substantiate the CENVAT credit details and the lower authorities also have taken the view that it is not possible to verify the refund claims - Held that: - At present, there is no statutory requirement or format for maintenance of CENVAT credit account and therefore it becomes necessary for the authority to say what exactly the omission and why he is not able to verify the correctness of the claim. In the absence of any clear cut conclusion that CENVAT credit was availed wrongly ....... + More
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2014 (9) TMI 1135
100% EOU - Refund claim - whether the services are taxable in India or the same are export of service outside India in terms of Service Rules, 2005 and for this reason are not taxable in India? - Held that: - Even though the services have been performed in India, the service being business auxiliary service, the same are in respect of the business of the principal located abroad - services are covered by clause (iii) of Rule 3(1) of Export Services Rules 2005. CVD taken on inputs - Held that: - a 100% EOU need not have to pay the CVD at all - ....... + More
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2014 (9) TMI 1121
Vires of Rule 5A of the Service Tax Rules, 1994 - the notice of the petitioner has been drawn to Rule 5A of the said Service Tax Rules, 1994 by quoting the provisions of Rule 5A(2) thereof - Held that: - When the Rule does not survive, there is no question of any notice issued thereunder having any validity - the present petition would also have to be allowed inasmuch as the notice, which is impugned before us, has been issued under Rule 5A(2) - petition allowed - decided in favor of petitioner.
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2014 (9) TMI 1075
Refund of amount deposited under Reverse charge mechanism wrongly on export of services - nature of deposit - Held that: - I hold that as no tax was legally payable, the amount paid is in the nature of deposit. The Hon’ble Kerala High Court in the case of KVR Constructions [2012 (7) TMI 22 - KARNATAKA HIGH COURT] have held, where Service Tax was mistakenly paid on construction service, department not disputing that it was not payable due to exemption notification, and that it was not passed on, the department did not have authority to collect........ + More
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2014 (9) TMI 1058
Liability of service tax - Maintainability of appeal before the High Court - whether the two units of the assessee i.e. SEZ unit and DTA units are one or separate legal entity - SEZ units to carry out work in-house for the units located in Domestic Tariff Area (DTA) of L & T Ltd. - Held that:- Since such question has not direct relation with the determination of rate of service tax or value of services, it is well within the bounds of jurisdiction of this court to adjudicate the matter. The decision of this court in the case of Ruchi Soya Indu....... + More
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2014 (9) TMI 1055
Pre-deposit - Whether the 1/3 of the amount is to be deposited for hearing the appeal or there is a change in circumstances after 01.05.2011 - Coaching classes conducted by the appellants to enable the students studying in intermediate classes to appear for entrance exams - Whether liable to service tax under the category of Commercial Training or Coaching or not - period involved is April 2011 to March 2012 - Held that:- while prima facie, appellant may be liable to tax, question as to what are the components which go into the intermediate ....... + More
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2014 (9) TMI 1044
Leviability of Service tax and interest - Construction of residential complexes for the period April 2009 to December 2012 - Held that:- the issue is clarified by the Board vide Circular 151/2/2012-S.T., dated 10-2-2012, which makes it clear that even in the cases where builder/developer receives consideration for the construction service provided by him from land owner in the form of land/development rights, the service would not be taxable for the period prior to 1-7-2010. Therefore, here even if there is any agreement for sale of UDS of lan....... + More
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2014 (9) TMI 1036
Refund claim - Admissibility, if Cenvat credit not admissible as output service not taxable - Held that: Relying on paragraph 6.12 of the Interim Order Nos. 79 to 152/2014 dated 18.9.2014 in case of M/s Apotex & Others 2015 (3) TMI 346 - CESTAT BANGALORE, the refund claim is admissible. Refund claim - Barred by limitation under Section 11B of Central Excise Act 1944 - Held that: Limitation is considered as per paragraph 6.15 of the Interim Order Nos. 79 to 152/2014 dated 18.9.2014 in case of M/s Apotex & Others 2015 (3) TMI 346 - CESTAT BANGAL....... + More
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2014 (9) TMI 1034
Cenvat Credit - duty paying documents - address mentioned on the Invoice was of different premises of the assessee - Held that:- as there was no lapse in payment of duty or tax and filing Service Tax return by the appellant the other premises/units also belong to the appellant from where the output services are rendered. The input services to which the invoices in dispute relate are utilized in rendering output taxable service. The appellant have made payment of input service alongwith the Service Tax charged by the service provider. The appel....... + More
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2014 (9) TMI 989
Denial of CENVAT Credit - Imposition of penalty - Delayed payment of service tax - Held that:- Regarding waiver of penalty on the deposit of Service Tax before the issue of show cause notice, it is observed that appellants have clearly admitted in their submissions that amount was paid as pointed out by the audit. This fact itself does not prove their bona fide that they have deposited the amount before the issue of show cause notice suo motu. In view of these circumstances, I agree with the findings recorded by the Commissioner (Appeals) that....... + More
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2014 (9) TMI 977
Penalty u/s 76, 77 and 78 - Site Formation and Clearance, Excavation and Earth Moving and Demolition Services - Held that:- As the appellant has admitted the Service Tax liability and the same is not in dispute, therefore, we are considering only the issue of penalties imposed on the appellant under Sections 76, 77 and 78 of the Finance Act, 1994. We find the C.B.E. & C. vide Circular dated 27-7-2005 clearly clarifies that the activity undertaken by the appellant falls under Site Formation and Clearance, Excavation and Earth Moving and Demolit....... + More
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2014 (9) TMI 976
Denial of refund claim - Management Consultancy Service - Unjust enrichment - Held that:- Certificate issued by the CA does not reflect true and correct picture on basis of which documents Commissioner had come to the conclusion that the bar of unjust enrichment has been passed. We do not agree with the contention of the learned Counsel that the provisions of Section 11B of the Central Excise Act, 1944 are not applicable to the facts of this case as it is a pre-deposit, as they have paid the Service Tax under the Head of Management Consultancy....... + More
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2014 (9) TMI 972
Scope of the term ‘client’ in view of the Circular B11/1/2000-TRU, dated 9-7-2001 - Learned counsel for the appellant submits that in spite of his best efforts, he could not get in touch with the appellant and reports no instructions. - Appeal Against the decision [2008 (9) TMI 140 - CESTAT, BANGALORE] - Held that:- we close the appeal, on reporting no instructions. It goes without saying that as and when the appellant feels that the cause of action in the appeal survives, it can take up appropriate steps to get the matter resurrected.
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2014 (9) TMI 971
Waiver of pre deposit - Site formation and clearances, excavation and earth moving or the demolition service - Held that:- The Service Tax demand is in respect of the service provided by the appellant in terms of three contracts entered into by them with M/s. Diamond Cement. The first contract of the appellant with M/s. Diamond Cement is for transportation of limestone from the screening plant at the mines to the factory premises of M/s. Diamond Cement. The limestone was to be loaded and transported by the appellant by using their own dump tru....... + More
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2014 (9) TMI 968
Recover of service tax from service receiver - Held that:- Admittedly, the properties in question do not fall within the two exemptions provided under Section 65(90a) of the Act. Explanation 2 under Section 65(90a) makes it more clear that renting of immovable property includes allowing or permitting the use of space in an immovable property, irrespective of the transfer of possession or control of the said immovable property. The duty performed by the first respondent Municipality would clearly fall within the ambit of the provisions referred....... + More
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2014 (9) TMI 967
Waiver of pre deposit - Whether, in the facts of the case and in the interest of justice, the appellant is entitled to an opportunity to prosecute the application for waiver of deposit and also the appeal filed before the Tribunal - Held that:- If a party remains absent before a Tribunal or a Court of Law, the Court cannot be found at fault in dismissing the proceedings filed by the party in the absence of prosecution. The Tribunal waited for the appellant on five dates, of hearing, but the appellant failed to remain present. We, therefore, do....... + More
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2014 (9) TMI 882
Valuation - inclusion of reimbursement of expenses - whether the ocean freight, currency adjustment charges, bunkering charges, advance manifest charges collected by the appellant on behalf of the shipping lines can be subjected to levy of service tax - Held that:- most of these charges form part of the transaction value in respect of customs matters and therefore, the question of levy of service tax on a customs transaction would not arise at all. If the appellants have collected these charges and remitted the same to the shipping lines, the ....... + More
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2014 (9) TMI 881
Inclusion of cost of material used during the provision of services - Repair and maintenance service - whether the cost of goods supplied while rendering a service can be subjected to levy of service tax - Held that:- issue has been settled by the larger bench of the Tribunal in the case of Hindustan Aeronautics Ltd. (2013 (11) TMI 1410 - CESTAT CHENNAI (LB)) which has considered all the relevant decisions and has come to the conclusion that there cannot be a service tax levy on supply of goods. Respectfully following the said decision in the ....... + More
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2014 (9) TMI 880
Discrepancy in ST-3 returns and balance sheet - Manpower Supply Service - payment made in foreign exchange to the foreign service providers - International Financial Corporation is not notified as international agency to which rendering of service is exempt from service tax. - Held that:- regarding services provided to SEZ units, no service tax is payable on services provided to SEZ units - stay granted on this issue. On the issue of demand due to difference in ST-3 return, the contention of the appellant is correct inasmuch as the demand has ....... + More
