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Budget 15-16 proposals: Amendments in sections 73, 76 and 78 (all related to penalty)Budget 15-16 proposals: Insertion of transition provision by way of section 78BBudget 15-16 proposals: Omitting section 80 (provided for waiver of penalty)Extending the scope of advance rulings to resident firms, with immediate effect (from 1.3.2015)Amendment in reverse charge mechanism, with immediate effect (from 1.4.2015)To prescribe full reverse charge on manpower supply and security service provided by individual, HUF, partnership firm to a body corporate, with immediate effect (from 1.4.2015)Prescribing reverse charge on service provided by a mutual fund agent, mutual fund distributor and agents of lottery distributor, with immediate effect (from 1.4.2015)Amendments in section 86 (remedy against the order passed by commissioner (Appeals) in a matter involving rebate of service tax shall lie in terms of section 35 EE of the Central Excise Act)Amendments in the provisions relating to Settlement CommissionShifting the liability of payment of service tax on aggregator of a service where service is provided under the brand name of the aggregator, with immediate effect (from 1.3.2015)Amendments in rules 4 (prescribing documentation, time limit and procedure for registration)Registration for single premises shall be granted within two days of filing the applicationProvisions for issuing digitally signed invoices and maintaining of records in electronic form added in rules 4A and 5 of the Service Tax Rules, 1994, with immediate effect (from 1.3.2015)The period for taking Cenvat Credit is being extended from six months from the date of invoice to one year from the date of invoice.Cenvat Credit allowed on input and capital goods received directly by job workers. ‘Export goods’ and ‘Exempt goods’ defined. New exemptions for,- (a) Precondition, pre-cooling, ripening, waxing, retail packing, labeling of fruits and vegetables (b) Service by a Common Effluent Treatment Plant operator (c) Varistha Bima Yojana (d) Ambulance services (e) Admission to a museum, zoo, national park, wild life sanctuary, and a tiger reserve (f) Service provided by exhibitor of movie to a distributor or an AOP consisting of exhibitor as one of its member (g)Transport of export goods by road from the place of removal to a laChange in abatement rates and conditions thereof for transport of passengers and goods by train; transport of goods by road by a GTA; transport of goods by vessels; executive/business class travel by air; and withdrawal of abatement on services provided in relation to chit, with immediate effect (from 1.4.2015) Amendment in reverse charge mechanism, with immediate effect (from 1.4.2015) To prescribe full reverse charge on manpower supply and security service provided by individual, HUF, partnership firm to a body corporate, with immediate effect (from 1.4.2015) Prescribing reverse charge on service provided by a mutual fund agent, mutual fund distributor and agents of lottery distributor, with immediate effect (from 1.4.2015)Amendment in rule 4(7) of the Cenvat Credit Rules to allow credit of service tax paid by recipient of service in partial reverse charge immediately on payment of tax ,with immediate effect (from 1.4.2015)Service Tax to be levied on service by way of access to amusement facility (amusement parks, water parks , theme parks etc)Service Tax rate is increased from 12.36% to 14%. New rate shall come into effect after the enactment of the Finance Bill, 2015. Notification No. 42/2012-ST is being rescindedSwachh Bharat Cess- Govt. to impose cess on all or any taxable service at the rate of 2% of the value of taxable serviceWe are committed to implementing a state of the art indirect tax system, the Goods and Services Tax, from April 1, 2016 - Finance MinisterNow issuing of Digital Invoices recognised in Service Tax.The term “government” defined Section 65B(26A)Section 80 providing waiver from penalty is proposed to be omitted.
Case Laws
STO 2014 CESTAT 638
[Date of Order: 2014-07-23]

Construction of Residential Complex: Stay: Construction of residential quarters for Police: Stay granted.

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STO 2014 CESTAT 616
[Date of Order: 2014-07-23]

General Insurance Service: Cenvat credit on services used in Jammu & Kashmir which were exempted: CENVAT Credit taken by the appellant is nothing but refund of the service tax paid by them on the services on which they were not required to pay service tax.

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STO 2014 CESTAT 879
[Date of Order: 2014-07-22]

Construction of Residential Complex: Individual apartment constructed and sold as per the agreement would not be covered by the residential complex.

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STO 2014 CESTAT 860
[Date of Order: 2014-07-22]

Demand: Stay: Applicants collected the amount from the Karaikal Port in two counts, namely, Royalty Charges and Concession Fees: Royalty Fees is nothing but to support the service of the Karaikal Port and would be covered under the definition of "Business Support Service": Directions issued for partial pre deposit.

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STO 2014 CESTAT 859
[Date of Order: 2014-07-22]

Demand: Stay: There is a difference between the value of consideration received as per the profit and loss accounts and the values declared in the ST-3 returns: In the show-cause notice issued, there is no mention about this fact that the amount pertained to cost of materials received and the appellant is not eligible for deduction of the same. Thus, the impugned order lacks credibility as the material fact required for consideration of the valuation of the services rendered have not been considered by the adjudicating authority: Matter remanded back.

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STO 2014 CESTAT 849
[Date of Order: 2014-07-22]

Site Formation & Clearance, Excavation and Earth Moving and Demolition: Construction of diapharm wall: Activity is for reclamation of land from the river bad of the Sabarmati River: covered by exclusion clause.

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STO 2014 CESTAT 786
[Date of Order: 2014-07-22]

GTA Service: Demand raised on the ground that appellants wrongly paid service tax only on 25% of freight value: Even as per judgment of Honorable Gujarat High Court, service receiver who pays service tax on GTA freight is entitled for abatement of 75% from the value of freight: Demand not sustainable.

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STO 2014 CESTAT 756
[Date of Order: 2014-07-22]

Commercial or Industrial Construction Service: Demand: Stay: Appellants classifying their on going contracts under Works Contract from 1.6.2007 and starts paying tax @ 4% under Composition Scheme: Held: Adjudicating authority has disallowed re-classification ofthe on-going contracts under Works Contract Service with effect from 1.6.2007. That being the case, as discussed above, the appellants would be entitled to 67% abatement under Notification No. 1/2006 S.T. dated. 1.3.2006 The service tax payable after allowing 67%abatement will reduce to 33% of the amount of demand confirmed.Service tax @ 4% under the Composition Scheme also works out to approximately in the same range: Condition of balance amounts waived.

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STO 2014 CESTAT 742
[Date of Order: 2014-07-22]

Demand: Stay: Works Contract: Residential Complex: Sub-contractor of Main Contractor: When a residential complex is built for use of the Govt whether it is by a subcontractor under a main contractor or otherwise, end use is what is required to be considered. When the end use of the residential complex is not covered by the definition of residential complex at all, the fact that the contractor. is a main contractor or a sub-contractor is not relevant.

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STO 2014 CESTAT 671
[Date of Order: 2014-07-22]

Cenvat Credit: Input Service: Expenses incurred for input service by the appellant by way of brokerage for finding accommodation for its faculty is related to its output service of providing training.

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STO 2014 CESTAT 670
[Date of Order: 2014-07-22]

Appeal: Condonation of delay: Appeal filed beyond the period that could be condoned by the first appellate authority could not have been entertained and disposed of by him, is the law which has been settled by the apex Court in the case of Singh Enterprises.

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STO 2014 CESTAT 676
[Date of Order: 2014-07-22]

Demand: Stay: Whether a disposal facility provided by the appellant to M/s. Heavy Water Project Vadodara, for disposal of a waste effluent material through appellant’s pipe line, can be considered as providing of services under “Transportation of Goods through pipeline or conduit” as per Section 65 (105)(zzz) of the Finance Act, 1994 : As the relevant facilities/services of transportation provided by appellant are not the ‘goods’ as defined in Section 2(7) of the Sales of Goods Act 1930, the same cannot be considered as a service provided for transportation of goods as per Section 65 (105)(zzz) of the Finance Act, 1994 read with Section 2(7) of Sales of Goods Act 1930.

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STO 2014 CESTAT 666
[Date of Order: 2014-07-22]

Service Tax: Liability to pay service tax on sub-contractor : there is no provision in law exempting the sub-contractor from payment of service tax either by way of exemption notification or otherwise.

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STO 2014 CESTAT 854
[Date of Order: 2014-07-21]

Demand: Stay: Service tax on turnkey projects : Works Contract: When there are contrary views, extended period cannot be invoked and stay can be granted in respect of extended period.

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STO 2014 CESTAT 850
[Date of Order: 2014-07-21]

Business Auxiliary Service: Appellant only canvassing/promoting business of insurance company and the said activity comes within the purview of ‘Business Auxiliary Services'.

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STO 2014 CESTAT 845
[Date of Order: 2014-07-21]

Maintenance or Repair Service: Value of spare parts on which VAT paid by appellants, invoices not produced before the lower authority: 30% tax liability would get reduced by abatement in value of spare parts: Directions issued for partial pre deposit.

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STO 2014 CESTAT 778
[Date of Order: 2014-07-21]

Repair or Maintenance Service: Demand: Services provided to Military Engineering Services: repair and maintenance service rendered to MES would not be taxable under the category of Commercial or Industrial Construction Services as MES is not a commercial organization.

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STO 2014 CESTAT 765
[Date of Order: 2014-07-21]

Delivery of Order: Section 37C: When the Central Excise statute prescribes a procedure regarding the manner in which the decisions/orders/summons are to be served, a reference to the General Clauses Act would not be helpful.

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STO 2014 CESTAT 735
[Date of Order: 2014-07-21]

Air Travel Agency Service: CRS: 'Air travel agent's service' is for service to the travellers or the airlines by booking tickets for which they receive a consideration from the airlines. The CRS software can be used not only for booking of air tickets but also for hotel booking, car rental and for other purposes. Therefore, merely because the software is used in the booking of air tickets, it cannot be said that services rendered is in relation to the air travel agent's services as defined in law.

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STO 2014 CESTAT 707
[Date of Order: 2014-07-21]

Business Auxiliary Service: Demand: Activity of the appellant in procuring orders for the foreign supplier would fall under 'Business Auxiliary Services': However, the same comes within the purview of export of services in as much as the services has been rendered to a foreign entity and the consideration has been received for the services rendered in convertible foreign exchange: Board vide Circular No. 56/5/2003-ST dated 25/04/2003 had clarified that export of services would continue to remain tax free even after withdrawal of Notification 6/99-ST dated 09/04/1999, if the amount is received in convertible foreign exchange.

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