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CGST Act IGST Act UTGST Act GST (Compensation to the States) Act Addendum to the GST Rate Schedule - 03.06.2017 101st Constitution Amendment Act, 2016 Addendum to the GST Rate Schedule - 18.05.2017 GST Compensation Cess Rates Decided in the GST Council Meeting held on 18.05.2017 Chapter Wise Rate wise GST Schedule - 03.06.2017 Chapter wise GST Rate Schedule for Goods Decided in the GST Council Meeting held on 18.05.2017 Revised Threshold for Composition Scheme - 11.06.2017 IGST Exemptions Approved by the GST Council - 11.06.2017 GST Rates Approved by the GST Council - 11.06.2017 Service Tax Exemptions in GST IGST Exemption, Concession List - 03.06.2017 Composition - Rules Valuation Rules ITC - Rules Invoice, Debit & Credit Notes - Rules Payment - Rules Refund - Rules Registration - Rules Return- Rules Transition Rules Proposed CTD Document Accounts and Record Rules GST rate Schedule for Services List of Services under Reverse Charge Classification Scheme for Services Under GST Decisions Taken by the GST Council in the 16th Meeting - 11.06.2017
Case Laws
STO 2016 CESTAT 156
[Date of Order: 2016-06-14]

Commercial or Industrial Construction Service: Service provided by the appellant to M/s NTPC Ltd., a commercial organisation, clearly falls under the category of "Commercial or Industrial Construction Service", hence, liable for Service Tax.

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STO 2016 CESTAT 155
[Date of Order: 2016-06-13]

Construction of Residential Complex: Appellants constructed residential complex for BSF on behalf of President of India: Not a commercial activity: Not taxable.

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STO 2016 CESTAT 163
[Date of Order: 2016-06-10]

Cenvat Credit: For services procured prior to registration: Refund of cenvat credit cannot be rejected in absence of any specific provisions which prescribe that registration is mandatory for claim of the refund of the cenvat credit.

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STO 2016 CESTAT 150
[Date of Order: 2016-06-08]

Demand: Business Auxiliary Service: Space in airlines for bulk booking: Margin of profit: No effort has been taken to ascertain whether the said amount was a consideration, whether the airline was a client and whether any marketing had indeed been undertaken. A sunnise has been followed by an even more bizarre justification of the brevity. And, in the pursuit of that brevity, a passing reference has been made to a show cause notice that has been adjudicated in a different corner of the country at some time in the past, which, purportedly, is sufficient elaboration of the present allegation against the assessee: Lack of diligence: There is probably no other more illustrative example of lack of diligence in establishing a charge against a noticee and of utter disregard for the principles of natural justice - issue of a notice which is deafeningly silent on the grounds for arriving at the allegation of evasion of tax.

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STO 2016 CESTAT 160
[Date of Order: 2016-05-31]

Penalty: Section 78: Subsequent show cause notice: Penalty under Section 78 can be imposed only when there is fraud or collusion or wilful misstatement or suppression of facts: When the tax along with interest stands paid, the need for imposition of penalty is unsustainable.

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STO 2016 CESTAT 166
[Date of Order: 2016-05-27]

Penalty: Section 73(3): Allegation of suppression with the intention to evade payment of tax not being sustainable, the Revenue was not justified in contending that the appellant was hit by the bar under Section 73(4).

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STO 2016 CESTAT 165
[Date of Order: 2016-05-25]

Demand: Transportation of Goods by Road: Dispute regarding exemption for individual consignment of Rs.750/- or Rs.1,500/- resolved subsequently in the case of Bellary Iron & Ores: Larger period not justified: Penalty not imposable.

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STO 2016 CESTAT 158
[Date of Order: 2016-05-25]

Cenvat Credit: Input Services: Appellants are providing Operation and Maintenance of Power Plants and also Consulting Engineers service at the site and the input services like Rent-a-cab, outdoor catering, Group Insurance service, are very much in relation to their business activities, it would be difficult for the appellants to provide these services at the site of the clients/customers.

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STO 2016 CESTAT 157
[Date of Order: 2016-05-20]

Cenvat Credit: Adjustment of service tax: Adjustment of service tax payable in the import of services as well as paid on the output service can be permitted as long as the liability is adjusted within the same service payment cycle.

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STO 2016 CESTAT 161
[Date of Order: 2016-05-17]

Condonation of delay: 56 days: Persons responsible met with accident and leg fractured: Delay condoned.

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STO 2016 CESTAT 101
[Date of Order: 2016-05-17]

Valuation: There shall be liability on reimbursement receipt as well clearing and forwarding receipt: No penalty as issue of interpretation of provisions of law.

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STO 2016 CESTAT 107
[Date of Order: 2016-05-11]

Refund: Date of export of goods should be the relevant date for limitation.

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STO 2016 CESTAT 159
[Date of Order: 2016-05-09]

ROM: Ocean Freight Surplus: It is a profit booked: Not taxable.

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STO 2016 CESTAT 80
[Date of Order: 2016-05-09]

Cenvat credit: Input Service: Works Contract: Works Contract Services are excluded only when it is used for construction service, whereas in the present case input services were used for maintenance of office equipment and building therefore, this particular works contract service does not fall under the exclusion category in the definition of input service.

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STO 2016 CESTAT 77
[Date of Order: 2016-05-09]

Refund: Cenvat credit on input services: Rejection on the ground of nexus with output service provided: Lower authority not carefully examined the documents from point of co-relation between export of goods and input services: Matter remanded to the Original Adjudicating Authority to verify the documents and pass a fresh order.

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STO 2016 CESTAT 98
[Date of Order: 2016-05-06]

Banking & Other Financial Services: Commission received for disbursement of salary to Government teachers cannot be covered under Business Auxiliary Service: Issue already settled.

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STO 2016 CESTAT 19
[Date of Order: 2016-05-06]

Refund: Service tax paid on Construction of Residential Complex Service: It is settled position that refund claim cannot be rejected on ground of limitation when the amount paid by assessee is not a tax.

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STO 2016 CESTAT 144
[Date of Order: 2016-05-05]
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STO 2016 CESTAT 143
[Date of Order: 2016-05-05]

Penalty: Benefit under Section 73(3) of the Finance Act, 1994 is available to the Respondent and no penalty is to be levied since the tax and interest has been paid even before the issuance of show cause notice and the non-payment was not due to any malafides.

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STO 2016 CESTAT 141
[Date of Order: 2016-05-05]

Pandal & Shamiana Service: Commissioner (A) did not go through the records properly and misled himself on the issue in dispute: It would be proper to send a copy of this order to the Chief Commissioner of the appropriate jurisdiction to guide his officers to discharge duty in accordance with law to maintain public confidence on law.

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