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Finance Bill, 2014 enacted into Finance Act, 2014, Date of Enactment 06.08.2014Budget 2014-15 : Sale of space for advertising has been made taxable except for print media.Budget 2014-15 : Radio Taxis are now taxable.Budget 2014-15 : Education : The definition of Auxiliary Education Services has been scraped.Budget 2014-15 : Works Contract : 2 slab rates prescribed in place of earlier 3 slabs.Budget 2014-15 : E-payment of Service tax is being made mandatory with effect from 01.10.2014.Budget 2014-15 : POPS: Definition of intermediary is being amended to include the intermediary of goods in its scope.

Case Laws
STO 2014 CESTAT 169
[Date of Order: 2014-05-05]

Chit fund: Demand on commission earned: In view of judgment of High Court of Kerala issue covered against the appellants: Directions issued for partial pre deposit.

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STO 2014 CESTAT 278
[Date of Order: 2014-05-02]

Demand: Penalty: Main appellant collected service tax but did not deposit with the Government: Extended period rightly invoked.

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STO 2014 CESTAT 501
[Date of Order: 2014-05-02]

Mandap Keeper Service: Value of Room rent not includible in discharging service tax on Mandap Keeper Service: Providing rooms also to persons who book banquet or conference halls: No evidence produced as to amount of room rent charged or whether the rooms were provided complimentary: Appeal dismissed.

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STO 2014 CESTAT 347
[Date of Order: 2014-05-02]

Penalty: Stay: When the entire service tax alongwith interest is paid and there is no invocation of extended period on elements of fraud / suppression / misstatement, etc. then no penalty is imposable: Condition of pre deposit waived.

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STO 2014 CESTAT 311
[Date of Order: 2014-05-02]

Refund: Unutilised Cenvat credit: There is no contrary evidence produced by the department that the warehouse has been used by the appellant for storage of the goods other than the export goods. In fact the appellant is a merchant exporter and all the goods stored in the warehouse have been exported. In these circumstances, Appellant are entitled for refund of service tax paid on Storage & Warehousing service.

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STO 2014 CESTAT 321
[Date of Order: 2014-05-01]

Commercial or Industrial Construction: Demand: Stay: Appellants work for construction of Government offices or quarters which are exempted from service tax: However, since issue needs to be looked in depth, amount already deposited by appellants considered sufficient compliance of pre deposit.

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STO 2014 CESTAT 163
[Date of Order: 2014-05-01]

Supply of tangible goods service: Demand: Stay: In the case of transfer of right to use goods, delivery of goods is not condition precedent: Effective or general control is with the customer only since except for training of the operator, the appellant has no other control: Pre deposit waived.

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STO 2014 CESTAT 593
[Date of Order: 2014-05-01]

Erection, Commissioning or Installation Service: Composition Scheme: No written option to be exercised for payment of service tax under the scheme.

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STO 2014 CESTAT 229
[Date of Order: 2014-05-01]

Construction of jetty: Payment of wharfage charges @ 20% as per agreement: Stay granted in similar other ports: Unconditional stay granted.

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STO 2014 CESTAT 325
[Date of Order: 2014-04-30]

Refund: Service tax paid under BSS, later on specifically covered under Supply of Tangible Goods: Appellant had no doubt about the applicability of tax during the relevant period : The fact that in the balance sheet for 2007 - 08, which was prepared after filing the refund claim, shows the amount as receivable will not make any difference in the peculiar facts and circumstances of the present case. The calculation sheets produced to prove that tax was not paid as cum tax basis will also not make any difference: Appeal dismissed.

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STO 2014 CESTAT 327
[Date of Order: 2014-04-30]

Penalty: Service tax not paid during the material due to ignorance of law, otherwise, if they had paid the tax they were entitled for the credit: Immediately on being informed by the department, service tax and interest paid: Fit case for waiver of penalty under section 80.

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STO 2014 CESTAT 330
[Date of Order: 2014-04-30]

Penalty: Short payment of Service Tax: There was delay of just 19 days in respect of major part of the demand and the amount alongwith interest was paid suo moto by them: Section 80 correctly invoked for waiver of penalty.

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STO 2014 CESTAT 214
[Date of Order: 2014-04-30]

Renting of Immovable Property: Providing theatre for exhibition of film: Covered under the definition: Prima facie in favour of the appellants not found: Directions issued for pre deposit partially.

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STO 2014 CESTAT 281
[Date of Order: 2014-04-29]

Goods Transport Agency: Whether it is necessary to issue Consignment Note to attract levy of service tax: fortnightly bills cannot be treated as consignment notes, as a consignment note issued by Goods Transport Agency represent its liability to transport the consignment handed over to it to the destination and deliver the same to the consignee and merely a bill issued for transportation of goods cannot be treated as Consignment Note.

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STO 2014 CESTAT 499
[Date of Order: 2014-04-29]

Commercial Coaching or Training: Technology based training for employment skill development, the training courses for medical transcriptionist, insurance agents etc. are vocational course which enable the persons receiving such training to get direct employment or get self employed. Therefore these training courses, though imported with the aid to computers, cannot be treated. as computer training courses. and, hence, would be eligible for exemption under Notification No. 24/2004-ST.

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STO 2014 CESTAT 306
[Date of Order: 2014-04-29]

Condonation of delay: Appeal dismissed by Commissioner (Appeals): Delivery of Order: It is quite clear that the service considered by the Revenue is the service as contemplated under Section 37C(1)(b) of CEA and therefore it cannot be said that there was no proper service as contemplated under the law in this case: Appeal rejected.

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STO 2014 CESTAT 394
[Date of Order: 2014-04-29]

Retreading of Tyres: Management, Maintenance or Repair service: Miscellaneous Application for modification of stay order on the ground earlier in their own case involving the same issue, pre deposit was waived: Miscellaneous Application allowed: Pre deposit waived.

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STO 2014 CESTAT 240
[Date of Order: 2014-04-29]

Franchisee: Demand: Stay: The petitioner also trains dealers and their employees/personnel in operationalising the True Value business model developed by the petitioner and receives a percentage of the gross profit earned on old Maruti vehicles which are purchased, repaired or refurbished, serviced and sold: In similar matter of same petitioner earlier directions issued for pre deposit: Stay accordingly decided in this case.

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STO 2014 CESTAT 256
[Date of Order: 2014-04-29]

Consulting Engineer Service: Operation of a plant for manufacture of goods is an activity for the production of goods: It is doubtful that such an activity can be covered by the consulting engineer service as it is neither advice, consultancy or technical assistance. Even it is doubtful whether such an activity can be considered as covered within the scope of management, maintenance or repair service.

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STO 2014 CESTAT 612
[Date of Order: 2014-04-28]

Appeal: Condonation of delay: Service of Order: The service of an order is required to be under a registered AD and the order sent through Speed Post cannot be held to be a sufficient compliance with the provisions of Section 37C: Commissioner (A) observed that order was served through registered A.D., but RTI reply proved that Order was served by speed post: Directions issued to reconsider the issue.

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