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2017 (3) TMI 1932
Commercial Training or Coaching service - non-payment of service tax - HELD THAT:- Appeal admitted. Until further orders, the operation of the impugned judgment and order shall remain stayed.
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2017 (3) TMI 1930
Rectification of mistake - error apparent on the face of record or not - in para 8 of the impugned order, in place if ''three'' appeals,''two'' appeals are only mentioned - HELD THAT:- Necessary changes have been carried out. The applications are accordingly allowed and the final order is corrected.
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2017 (3) TMI 1841
CENVAT Credit - statutory returns have been filed belatedly - period 01.04.2005 to 31.03.2007 - HELD THAT:- Since the appellant had not filed the ST-3 returns for the period after March 2005, the department issued show cause notice for the demand of service tax on the basis of the profit and loss accounts and income tax returns. However, ST-3 returns appeared to have been filed belatedly on 22.11.2007 in which it has been reported that the entire service tax liability has been discharged by making use of the accumulated cenvat credit through i....... + More
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2017 (3) TMI 1786
GTA service - Person liable to pay the service tax - Cooperative Societies - Whether the person specified under rule 2(1)(d)(v) of the Service Tax Rules, 1994 read with Section 65(50b) of Finance Act, 1994 are liable to pay service tax or not? HELD THAT:- A Goods Transport Agency, i.e., a person who provided service in relation to transport of goods by road and issues consignment note (by whatever name called) when render such service to any cooperative society established by or under any law; or company formed or registered under the Companie....... + More
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2017 (3) TMI 1779
Jurisdiction of SCN - Maintainability of petition - alternative remedy - Jurisdiction - HELD THAT:- The petitioner has an alternative remedy available - petition disposed off.
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2017 (3) TMI 1772
Refund of service tax - export of readymade garments on commission basis - Department brought the said service under the clutches of the service tax but by order in original, the demand was set aside - HELD THAT:- Hon ble High Court in the case of KONARK EXIM PVT. LTD., YOGMAYA TRADERS PVT. LTD., SIDH DESIGNERS PVT. LTD., G.D. MANGLAM EXIM PVT. LTD., DSM INTERNATIONAL VERSUS UNION OF INDIA ANR. [ 2016 (12) TMI 1784 - DELHI HIGH COURT] observed that the adjudication order is an exhaustive one and categorically rules that against all transaction....... + More
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2017 (3) TMI 1760
Coverage of the University under the Finance Act, 1994 - HELD THAT:- The University, through its authorised representative, shall appear before the respondent Authority on 12.04.2017, on which date or on a near date, a hearing shall be notified for which personal acknowledgment shall be taken from the authorised representative and hearing shall be proceeded with and orders passed within one month from the date of hearing. Petition disposed off.
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2017 (3) TMI 1722
Liability of service tax - rent paid by appellant towards helium gas tankers used for transportation of helium gas by the suppliers of helium gas from abroad - reverse charge mechanism - Held that:- An identical issue of the very same assessee came up before this Bench in K-AIR SPECIALITY GASES PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE [2017 (5) TMI 822 - CESTAT MUMBAI], holding in favor of the appellant that the service tax liability under reverse charge mechanism will not arise in the case of rent paid for helium gas tankers for ....... + More
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2017 (3) TMI 1715
Refund claim - debit notes - relevant documents or not - N/N. 40/2007-ST dated 17.09.2007 - denial on the ground that the debit notes are not proper documents for refund claim and the appellant has not submitted the other relevant documents - Held that:- The debit notes produced by the appellant are sufficient documents for entertaining the refund claim under Rule 4A of the Service Tax Rules, 1994. The said issue came up before this Tribunal in the case of SRF [2015 (9) TMI 1281 - CESTAT NEW DELHI] wherein this Tribunal has held that If the do....... + More
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2017 (3) TMI 1703
Validity of addendum order - the penalty and other actions taken through the addendum order were set aside in so far as it was against the interest of the Appellant. This was also done on the premise that the original order was not under attack - Held that:- The Appeal before the CESTAT ought to have been considered also as against the original order issued by the Commissioner. We do not see that this is a case of abandonment of the appeal against the original order, by the BSNL. The impugned final order of CESTAT issued on 04.11.2015 to the e....... + More
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2017 (3) TMI 1685
Review petition - Held that:- There is no case for review of order dated 27.11.2017 is made out - the review petition is dismissed.
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2017 (3) TMI 1683
Business auxiliary services - services of promotion of sales of products in India of the principals located outside India (China & Spain) - Export of services or not? - Held that:- The consideration was received in foreign currency for the export of services - The identical issue has come up before the Tribunal in the case of National Engineering and Industries Ltd. Vs. CCE, Jaipur [2016 (1) TMI 1013 - CESTAT NEW DELHI], where it was held that In case of the commission received from foreign supplier for procuring orders from the Indian buyers ....... + More
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2017 (3) TMI 1680
Penalty u/s 76, 77 and 78 of the Finance Act, 1994 - SCN has alleged suppression of facts and was issued by invoking the extended period of limitation - Held that:- There is no element of suppression on the part of the appellant in defrauding the service tax. On pointing out the mistake that the appellant is liable to pay service tax, the amount of service tax in question was deposited by the appellant with interest. Thus, in terms of sub-section (3) of Section 73 ibid, there was no necessity for issuance of show cause notice, only for imposit....... + More
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2017 (3) TMI 1674
Business Auxiliary Service - case of Revenue is that the assessee viz. M/s. L.M.J. Service Ltd. did not provide any service to the customer and the money received by the assessee viz. M/s. L.M.J. Service Ltd. is not related to services under 'Business Auxiliary Service' - Held that:- The incentives received by the assessee from M/s. Maruti Udyog Ltd. are related to sale and purchase of cars and they are having different nomenclature for the same like loyalty discount/claim/incentive, demo claim, expenses claim and so on - Revenue has not been ....... + More
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2017 (3) TMI 1662
Commercial or industrial construction service - construction service to various clients - Held that: - The building for college or school, recognized by competent authority to provide education, are to be considered as non-commercial building - Recognized educational institutions are governed by the concerned Regulatory Authority which includes the terms for fee collection also. In any case, collection of fee for providing education, per se, cannot make the educational institute as a commercial institute or the building as a commercial buildin....... + More
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2017 (3) TMI 1661
Construction services - appellant was engaged in providing the pipelines for the Government of Rajasthan - Held that: - the identical issue has come up before the Tribunal in the case of Lanco Infratech Ltd. Vs. CCE [2015 (5) TMI 37 - CESTAT BANGALORE (LB)], where it was observed that Construction of canals/pipelines/conduits to support irrigation, water supply or for sewerage disposal, when provided to Government/Government undertakings would be for non-commercial, non-industrial purposes, even when executed under turnkey/EPC contractual mode....... + More
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2017 (3) TMI 1657
Maintainability of appeal - classification of services - valuation of services - the decision in the case of Punjab Technical University Versus C.C.E. &S. T., Ludhiana [2016 (1) TMI 162 - CESTAT NEW DELHI] contested - Held that: - in the case of Principal Commissioner of Central Excise And Service Tax Versus M/s Raja Dyeing, Ludhiana [2017 (3) TMI 1284 - PUNJAB & HARYANA HIGH COURT], it was held that an appeal under Section 35G of the Central Excise Act, 1944 would not be maintainable where issues relating to the rate of excise duty and valuat....... + More
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2017 (3) TMI 1655
Refund claim - export of Business Auxiliary Services - time limitation - primary submission of the appellant is that it is settled law that the relevant date should be one year from the last date of quarter to which the refund claim pertains in view of the restriction in the notification - Held that: - it is clear that the refund claims have been filed within the period of one year from the last date of the quarter to which the claims pertains and that it was not correct on the part of the first appellate authority to accept the plea of Revenu....... + More
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2017 (3) TMI 1654
Business Auxiliary Services - the assessee-Appellants is engaged in chilling of milk for Jaipur Zila Dugdh Utpadak Sahkari Samiti Ltd. - Held that: - an identical issue has come up before this Tribunal in the case of Vinayak Industries v. Commissioner of Central Excise & Service Tax, Jaipur-I [2016 (6) TMI 1072 - CESTAT NEW DELHI], where it was held that There is no doubt that chilling of milk is a treatment which renders the milk marketable, chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is....... + More
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2017 (3) TMI 1608
Pre-deposit - maintainability of appeal - Held that: - either the unamended or the amended provision of appeal is couched and in such a language as would only enable the petitioner to avail of the remedy only if there is compliance with arbitrary and exorbitant conditions - the conditions imposed by the statute are either excessive or arbitrary requiring our interference in writ jurisdiction, particularly in the absence of any material in that behalf - petition dismissed on the ground that there is an alternate and equally efficacious remedy available to the petitioner.
