Login | Register Now | Contact Us   
 

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 665
[Date of Order: 2014-07-31]

Storage & Warehousing Service: MIPL provided to MLOG space measuring 2100 sq.mtr. In warehouse Nos.4 and 2 for keeping, storing, stuffing and consolidation of export cargo and collected monthly rental of Rs.10 lakhs for warehouse No.4 and Rs.4.35 lakhs for warehouse No.2. For the period with effect from 1-2-2005, the space provided to MLOG was 3000 sq. mtrs. for the same purpose; however, no separate fixed monthly charges were specified in the contract: Appellants contention is that these services are excluded from levy of service tax under Cargo Handling Service as these are related to export cargo: Classification of service and demand confirmed under Storage & Warehousing service.

Free Preview
STO 2014 CESTAT 766
[Date of Order: 2014-07-30]

Demand: Construction of residential complex service: Explanation inserted on 1.7.2010: Explanation is expansive of the legislative trajectory of the pre-existing provision and therefore requires to be construed as prospective; and prior to introduction of the Explanation, constructions on one's own properties by a builder /developer for the purpose of sale thereafter would not tantamount to rendition of this taxable and would therefore be beyond the reach of levy and collection of service tax.

Free Preview
STO 2014 CESTAT 716
[Date of Order: 2014-07-30]

Advertising Agency Service: Demand: Commission: Incentives received by an advertising agency from the media without any contractual obligation to render any service cannot be levied to service tax under the category of BAS

Free Preview
STO 2014 CESTAT 750
[Date of Order: 2014-07-29]

Supply of Tangible Goods Service: Business Auxiliary Service: Demand: Stay: Providing of trailer and cranes on hire basis: Hiring activity is deemed sale and Sales Tax/VAT Charges are payable on such hiring charges on such equipments/machineries for the period prior to 16.05.2008, whether it could be classified under the Clause (v) of Business Auxiliary Service i.e. "procurement of inputs for clients" is technical issue and debatable: Condition of pre deposit waived.

Free Preview
STO 2014 CESTAT 884
[Date of Order: 2014-07-28]
Free Preview
STO 2014 CESTAT 771
[Date of Order: 2014-07-28]

Demand: Stay: Service tax liability of the entire contract having been discharged by main contractor, and department being kept informed of such an activity, they have made out a case for complete waiver on merits as well as on limitations.

Free Preview
STO 2014 CESTAT 704
[Date of Order: 2014-07-28]

Works Contracts: Demand: Stay: Two separate contracts for supply and service: According to Rule 2A of Service Tax (Determination of value) Rules, 2006, value of work contract service determined shall be equivalent to the gross amount charged for the works contract less the value of transfer of property in goods involved in the execution of the said works contract: Directions issued for partial pre deposit.

Free Preview
STO 2014 CESTAT 700
[Date of Order: 2014-07-28]

Penalty: Section 73(3): Once the assesse discharges the service tax liability along with interest thereon, either on his own account or on pointing out by the department, the proceedings abate and there is no need for issue of show cause notice.

Free Preview
STO 2014 CESTAT 696
[Date of Order: 2014-07-28]

Penalty: Rule 7C prior to April, 2011: Maximum penalty imposable Rs. 2,000/- per return read with Section 70: Condition of pre deposit waived.

Free Preview
STO 2014 CESTAT 694
[Date of Order: 2014-07-28]

Business Support Service: Demand: Stay: Agreement between the appellants and the service recipient shows that during the concession period the appellants will own, operate and maintain the project and sell water to the corporation on agreed terms. Thus, the amounts received by the appellants are the sale proceeds of water and are not for rendering any service. Thus, prima facie, their activity does not fall under the category of Business Support Service: Condition of pre deposit waived.

Free Preview
STO 2014 CESTAT 693
[Date of Order: 2014-07-28]

Business Auxiliary Service: Threshing and Re-drying of Tobacco Leaf whether covered under BAS: On the basis of precedent orders, condition of pre deposit waived.

Free Preview
STO 2014 CESTAT 874
[Date of Order: 2014-07-24]

Management Consultancy Service: Demand: Services rendered by the appellants mainly relates to support services to run the business of their clients by way of assistance in marketing assistance, in obtaining loans from financial institutions, liasoning with the government agencies for getting various permissions, training of their personnel and so on. These services which are support services for the business do not fall within the category of "Consultancy Service".

Free Preview
STO 2014 CESTAT 826
[Date of Order: 2014-07-24]

Security Agency Service: Demand: Applicability of Section 11D of Central Excise Act, 1944: Period August 2002 to April, 2003: When show-cause notice was issued, the provisions of Section 11D were no longer applicable to matters relating to service tax but Section 73A of the Finance Act had come into effect from the year 2006 onwards: Pre deposit waived.

Free Preview
STO 2014 CESTAT 790
[Date of Order: 2014-07-24]

Transmission & Distribution of Electricity Service: Notification No. 45/2010-S.T. dated 20-7-2010 it was held that for the purpose of billing the consumer for electricity consumed it is essential to install the electricity meter having capacity to withstand the load provided to the customer; any activity or service like erection, commissioning and installation of transmission towers and meters as also technical testing and analysis would constitute the activity of transmission and distribution by the service provider to the service receiver; and such service would be squarely covered under exemption provided under this notification.

Free Preview
STO 2014 CESTAT 774
[Date of Order: 2014-07-24]

Consulting Engineering Service: Demand: Appellant provided CAD/CAM, designs for manufacture and maintenance of component assemblies for motor vehicles: Activity not covered under the said service.

Free Preview
STO 2014 CESTAT 702
[Date of Order: 2014-07-24]

Demand: Stay: According to the legal opinion, there is no liability at all. However, finally the Government of India has decided that in such cases Police authorities should collect the amount and pay it to Government. Under these circumstances, the demand for normal period has to be upheld: Directions to make pre deposit ordered accordingly.

Free Preview
STO 2014 CESTAT 697
[Date of Order: 2014-07-24]

Construction of Residential Complex: Demand: Stay: Prior to 1.7.2010, an agreement with an individual buyer for construction of flat/apartment could not be covered by 'residential complex service'. Therefore, the appellant has made out a prima facie case for complete waiver for the period prior to 1.7.2010.

Free Preview
STO 2014 CESTAT 640
[Date of Order: 2014-07-24]

Demand: Telecommunication service: Applicants did not pay service tax on entire amount collected by PCO Operator from the customer: On the basis of earlier Order in the case of appellants themselves, stay granted from recovery.

Free Preview
STO 2014 CESTAT 617
[Date of Order: 2014-07-24]

'Cargo Handling Service': Appellant have no other exempted service except being attributable to export i.e. services rendered for facilitating export which are not taxable by virtue of export.

Free Preview
STO 2014 CESTAT 863
[Date of Order: 2014-07-23]

Outdoor Catering Service: Demand: Stay: Plea of the appellants that the food is not served by them is not taken into consideration by the adjudicating authority: Matter remanded.

Free Preview
< Previous 6 7 8 9 10 11 12 13 14 15 Next >
(DISCLAIMER: Despite all efforts have been made to reproduce the orders and other related contents correctly, there may still be chances for such errors and/ or omissions to have crept in inadvertently. The access and circulation is subject to the condition that Easy Service Tax Online Dot Com Private Limited is not responsible / liable for any loss or damage caused to anyone due to any mistake / error / omissions.)
 
 

www.centralexciseonline.com

 


www.taxolegal.com


Page copy protected against web site content infringement by Copyscape


www.customsindiaonline.com
Home | Mission | Contact Us | Acknowledgements © 2009 Copyrights, All Rights Reserved. 
Disclaimer Though all efforts have been made to reproduce the order and other contents correctly, the access and circulation is subject to the condition that EASY SERVICETAXONLINE DOT COM PRIVATE LIMITED is not responsible/liable for any loss or damage caused to anyone due to any mistake/error/omissions. The Site is constantly updated and any or all of the contents are liable to be modified, altered, deleted or replaced. EASY SERVICETAXONLINE DOT COM PRIVATE LIMITED is not responsible/liable for any loss or damage caused to anyone whether directly or indirectly  due to any modification , alteration, addition, deletion or replacement of any of the contents.

Copyright : Reproduction of news articles, photos, or any other content in whole or in part in any form or medium without express written permission of  EASY SERVICETAXONLINE DOT COM PRIVATE LIMITED is prohibited.Do not copy contents of this site . All pages are protected by COPYSCAPE. Plagiarism will be detected by COPYSCAPE.