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Service Tax - Case Laws
Showing 81 to 100 of 219 Records
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2018 (3) TMI 1003
CENVAT credit - input services - Catering Charges - Insurance Premium on employees - Insurance charges on Vehicles - Brokerage charges paid for arranging residential premises for employees.
Canteen services provided to the patients during the course of clinical test on them - Held that: - it has direct nexus with the output services of clinical test service provided by the respondent, accordingly, eligible to credit as the same does not fall in the exclusion clause of the definition of the input services - credit allowed.
Insurance Service taken on the employees - Held that: - the issue is covered by the judgment in the case of ECOF Industries Pvt Ltd [2011 (2) TMI 1130 - KARNATAKA HIGH COURT], where it was held that the credit on similar issue allowed - credit allowed.
Insurance Charges on vehicles - Brokerage charges for arranging accommodation for the employees - Held that: - these services are not eligible for credit - credit not allowed.
Appeal allowed in part.
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2018 (3) TMI 1002
Renting of Immovable Property Service - non-payment of service tax - time limitation - whether the demand of service tax raised for non-payment of tax on Renting of Immovable Property Service during the period 2007-2008 is barred by limitation? - Held that: - There is no dispute of the fact that by virtue of retrospective legislation viz. Sec. 77 of Finance Act,2010 service tax on Renting of Immovable Property Service has been validated to be payable from the date of its insertion in the Finance Act,1994 i.e. w.e.f. 01.06.2007.
The Hon ble Calcutta High Court in the case of INFINITY INFOTECH PARKS LTD. Versus UNION OF INDIA [2014 (12) TMI 36 - CALCUTTA HIGH COURT] has recently considered the issue of recovery service tax on renting of immovable property invoking the extended period of limitation, and observed that the extended period of limitation cannot be invoked for recovery of the service tax not paid during the relevant period on Renting of Immovable Property Service.
The recovery of the service tax on Renting of Immovable Property cannot be affected invoking extended period of limitation - appeal allowed - decided in favor of appellant.
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2018 (3) TMI 1001
Rent-a-cab Scheme Operator Service - non-payment of service tax - Held that: - the issue involved in the present appeals already stands decided by the Tribunal. In the case of BMTC vs. CST [2015 (2) TMI 100 - CESTAT BANGALORE], where it was held that Apparently BMTC cannot be considered to be a person engaged in renting of cab service at all. The business undertaken by BMTC is to provide bus facility/transport facility to the citizens of Bangalore city and the main activity is running the buses in the city for the convenience of citizens and not a rent-a-cab scheme operation - appeal allowed - decided in favor of appellant.
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2018 (3) TMI 1000
Consulting Engineer Service - reverse charge mechanism - Held that: - chargeability of service tax on taxable services provided by non-recipient or a person located outside India to a recipient in India on reverse charge basis became payable only after introduction of Section 66A in the Finance Act, 1994 with effect from 18.4.2006 - Since the entire demand in the present case is prior to this date, the demand cannot be upheld - appeal allowed - decided in favor of appellant.
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2018 (3) TMI 999
Refund of unutilized CENVAT credit - export of services - N/N. 5/2006-CE (NT) dated 14.3.2006 - denial on the ground that the condition that the payment for export service is to be received by the service provider in convertible foreign exchange was not satisfied - Held that: - one of the conditions for allowing refund is that the proceeds for export of service should have been received in convertible foreign currency. In respect of the present refund claims, the proceeds for export of service were not received directly in foreign exchange but the same was routed by the Foreign Service receiver through M/s. Wells Forgo NA, USA through HSBC Bank. Ultimately the amount was received by the appellant in rupees.
The issue has been decided in favour of the appellant by this Tribunal in the case of BBC World Services India Pvt. Ltd. vs. Commissioner of Service Tax, Delhi [2018 (2) TMI 369 - CESTAT NEW DELHI], where it was held that there is no no merit in the findings by the lower authority to the effect that foreign exchange has not been received in convertible foreign currency for export of services by the appellant.
Appeal allowed- decided in favor of appellant.
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2018 (3) TMI 998
Business Auxiliary services - Pre-deposit - Held that: - The appellant should pre-deposit the amount and report compliance to the Commissioner (Appeals) - matter remanded to decide the case on merits.
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2018 (3) TMI 997
Refund claim - service tax paid on the discounts passed on to their clients out of the discounts received by them from print/visual media - Held that: - there is no infirmity in the impugned order by which the Commissioner (Appeals) has set aside the Order-in-Original on the ground that the aspect of unjust enrichment has not been considered by the original authority - subsequent to the decision of the Commissioner (Appeals), the original authority vide Order dated 30.12.2016 has examined in detail the aspect of unjust enrichment - appeal dismissed - decided against Revenue.
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2018 (3) TMI 996
Penalty u/s 78 - CENVAT credit - various input services - Held that: - identical issue decided in the case of Taj Malabar Hotel (vivanta, Malabar Cochin) , Willingdon Island Versus Commissioner of Central Excise, Customs and Service Tax, Cochin-CCE [2018 (3) TMI 973 - CESTAT BANGALORE] where the Tribunal disposed of the appeal by way of remand - appeal allowed by way of remand.
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2018 (3) TMI 995
CENVAT credit - input services - Club Services - Tours and Travel Services - Sodexho Passes - Rent-a-Cab Service - Credit Card Services - Held that: - all these services on which cenvat credit has been allowed by the Commissioner (Appeals) fall in the definition of input service as held by various Benches of the Tribunal - reliance placed in the case of Pam Pharmaceuticals & Allied Machinery Co. P. Ltd. Versus Commissioner of Central Excise, Mumbai V [2016 (3) TMI 229 - CESTAT MUMBAI], COMMISSIONER OF SERVICE TAX, BANGALORE Versus YODLEE INFOTECH (P) LTD. [2015 (11) TMI 653 - CESTAT BANGALORE] credit rightly allowed - appeal dismissed - decided against Revenue.
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2018 (3) TMI 994
Liability of service tax - the appellant has received advances from various parties and the Department was of the view that service tax was required to be paid on such advances - Held that: - from the copies of the certificates placed on record, it is seen that the appellant has written off such advances and hence there will be no liability for payment of service tax. But since such certificates were procured only subsequent to the date of the impugned order, the appellant could not produce the same before the adjudicating authority.
Matter remanded to the adjudicating authority for a de novo decision in the matter after perusing the additional documents which the appellant is in a position to submit - appeal allowed by way of remand.
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2018 (3) TMI 973
Principles of natural justice - CENVAT credit - Rule 6(3) of CENVAT Credit Rules, 2004 - Held that: - the defense taken by the appellant in respect to the SCN needs to be considered in its correct perspective - both the lower authorities have not recorded any findings on the various submissions made by the appellant before them - matter remanded back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice - appeal allowed by way of remand.
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2018 (3) TMI 931
Condonation of delay in making payment of tax - Voluntary Compliance Encouragement Scheme, 2013 (VCES) - It is claimed in this affidavit that the petitioners cannot insist on the delay being condoned, because the scheme is not open ended - Held that: - a proviso was provided to sub-section (4) of section 107 and which enables the person, who fails to pay said tax dues or part thereof on or before the said date, namely, 30th June, 2014, to pay the same on or before 31st day of December, 2014 along with interest thereon at such rate as is fixed under section 75 or, as the case may be, section 73B of the Chapter for the period of delay starting from the 1st day of July, 2014. Thus, this was a concession or relaxation given, but not without condition. There was a condition, namely, to pay interest and within the outer time limit.
This is not an open ended scheme. The benefits thereunder cannot be derived dehors the scheme or after its life or duration has come to an end. The relaxation or concession, which can be granted in terms of the scheme have been outlined in the scheme itself and particularly by sub-section (4) of section 107. It is not the intent that the tax dues for the period 1st October, 2007 and ending on 31st December, 2012 and the liability in that behalf can be discharged in the manner chosen by the assessee or as per his whims and fancies. Equally, the Revenue and its department cannot, by its whims and fancies, allow any defaulter to pay the taxes after the due date is over long time back. The plain duty of the departmental officials is to assess the tax payable and within the period prescribed by the statute. Any such scheme would not enable the authorities to extend the period of compliance stipulated by law and defer the tax liability indefinitely. It is not expected of them to show undue favour dehors the statute.
The petitioners have to blame themselves and they cannot take advantage of their own wrong and force the respondents to accept the further sums in full and final settlement contrary to the stipulations and provisions in the scheme.
Petition dismissed - decided against petitioner.
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2018 (3) TMI 930
Works contract - notice was issued by the first respondent dated 19.09.2017 calling upon the petitioner to produce certain documents on the alleged ground that the petitioner was providing taxable services to various customers - case of petitioner is that that he is an exclusive defence contractor and all contracts performed by him are exempt from service tax - Held that: - It is seen that the petitioner has given a representation to the first respondent on 24.11.2017 and the same is pending - while declining to grant the prayer sought for, there will be a direction to the petitioner to appear before the first respondent with all the records and the first respondent shall enquire into the matter and ascertain the nature of work done by the petitioner and proceed in accordance with law - petition disposed off.
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2018 (3) TMI 929
Levy of service tax - GTA - reverse charge - cost of transportation incurred for transportation of goods from Nepal to their factory - Held that: - in all the SCN said Rule 2(1)(d)(v) of Service Tax Rules was invoked and said Rules required such persons to pay service tax who has paid transportation charges. It is undisputed fact that appellant has not paid freight charges. Therefore, they were not liable to pay service tax in the present proceedings - appeal allowed - decided in favor of appellant.
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2018 (3) TMI 928
CENVAT credit - denial on the ground of inadequacy of invoices issued by the service providers - Held that: - there is a dispute with regard to whether the appellant has actually made the payment which he has claimed to have made and if so, as to when he made the payment to the service provider - matter remanded back to the original authority to consider the submissions of the appellant afresh - appeal allowed by way of remand.
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2018 (3) TMI 927
Classification of services - transportation of coal in contractor’s tipping trucks from Bina to Kakri Wharfwall (MGR-Anpara), including manual breaking of coal to (-) 200mm size and loading of coal into contractor’s tipping trucks and MGR wagons both with the help of contractor’s payloaders -whether classified under Mining of Mineral, Oil or Gas Services or otherwise?
Held that: - Central Board of Excise & Customs C.B.E.C. Circular F. No. 232/2/2006-CX.4 dated 12/11/2007 has clarified that handling and transportation of coal/mineral from pithead to a specified location within the mine/factory or for transportation outside the mine are post-mining activities and could be chargeable to Service Tax under the relevant taxable services, i.e., “Cargo Handling Service” and “Goods Transport by Road”.
The demand under “Mining of Mineral, Oil or Gas Services” raised through the said SCN is not sustainable - appeal allowed - decided in favor of appellant.
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2018 (3) TMI 926
Import of service - Technical Inspection & Certification Services - reverse charge mechanism - services used in the manufacture of goods exported - On receipt of Certificate of Testing, Manufacturer used to affix Certification Mark on the goods manufactured and exported by them - Held that: - it is an undisputed fact that the Services received by the Manufacturer are classified as “Technical Inspection & Certification Services” by Revenue and the same are covered under Section 65(105) (zzi) of the Finance Act, 1994 - in the case of M/s Roha Dyechem Pvt. Ltd. [2017 (8) TMI 1231 - CESTAT MUMBAI], the issue involved was about the Testing & Certification under “Technical Inspection & Certification Services” performed in U.S.A. and certificate being used in India and it was held by this Tribunal that merely because appellant receiving service in India does not mean service was partly performed in India and therefore, service was covered under Rule 3(ii) of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 and hence, were not taxable under Section 66A of the Finance Act, 1994.
Manufacturer was not required to pay Service Tax demanded - appeal dismissed - decided against Revenue.
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2018 (3) TMI 864
100% EOU - Refund claim - export of services - denial on the ground appellant had not debited the amount for which refund has been claimed, as required by N/N. 27/2012-CE (NT) dated 18.06.2012 - Held that: - On the specific query from this Bench as to whether these details were produced before the Adjudicating Authority or otherwise, it was submitted by appellant possibly were unable to produce the details before the Adjudicating Authority - the appellant has to produce these details, before the Adjudicating Authority.
Matter remitted back to the Adjudicating Authority to reconsider the issue afresh after following the principles of natural justice - appeal allowed by way of remand.
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2018 (3) TMI 863
Condonation of delay in filing appeal - refund claim - time limitation - Held that: - the last date to file the appeal was 19.7.2015 which was a Sunday i.e. a non-working day for the Central Government offices. In such a case, the last date for filing the appeal would shift to the next working day i.e. 20.7.2015 on which date the appeal was admittedly to have been filed.
In fact the appeal was filed within the limitation of two months, but the Commissioner (Appeals) has wrongly computed the period of limitation in filing the appeal and has wrongly arrived at a finding that the appeal was filed after the expiry of two months and one day from the date of receipt of the order-in-original.
Matter remanded to the Commissioner (Appeals) with a direction to decide the same on merits after complying with the principles of natural justice - appeal allowed by way of remand.
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2018 (3) TMI 862
Commercial construction services - services provided to Agriculture Produce Market Committee, Ahmednagar - Held that: - this issue has been decided in the case of A.B. Projects Pvt. Ltd. [2017 (8) TMI 518 - CESTAT MUMBAI], where it was held that the activities of APMC in respect of these contracts are not commercial in nature. Thus these contracts are not covered under the purview of commercial and industrial construction service - appeal allowed - decided in favor of appellant.
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