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FM announces Infrastructure CessEducation Sector Removed from Negative ListThe time-limit for issuance of SCN for non-fraud cases is proposed to increase to 30 MonthsThe Cenvat Credit Rules SimplifiedNew Annual Return to be filed by Service Tax AssesseeSoftware on media bearing MRP is exempted from Service TaxAbatement reduced for Residential PropertyHUF can now pay Service Tax on Quarterly BasisThe right to use the radio-frequency spectrum and subsequent transfers to be declared as a Service.Interest Rates Reduced to 18% when Service Tax is not collected.Excise Duty on Tobacco products except bidis hiked by 10-15%Krishi Kalyan Cess on the taxable services at the rate of 0.5%
Case Laws
STO 2015 CESTAT 185
[Date of Order: 2015-01-15]

Service Tax: "Tour operators services", conducted. "Outbound Tours" of Haj-Umrah to Makkah and Madina Demand: Scope:

The activity of outbound tours abroad is not taxable under the tour operators services and this ratio has been followed by the Mumbai Bench in the case of Travel Corporation (India) Ltd. Thomas Cook (India Ltd. Vs. CST, Mumbai. Final Order No. 21303-21306/2014 of Bangalore Bench in the case of Thomas Cook (India) Ltd.(Para 3,5).

Appeal allowed.

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STO 2015 CESTAT 179
[Date of Order: 2015-01-15]

Cenvat credit: Credit availed on invoices for services received prior to registration: Appellant is entitled to take Cenvat Credit on the invoices received prior to Service tax registration on the basis of MPortal case judgment of Karnataka High Court. 

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STO 2015 CESTAT 164
[Date of Order: 2015-01-15]

Mandap Keeper Service: Convention Centre Services: Service which have been brought wider the tax net from 16/07/2001 has an overlapping effect of covering the services of mandap keeper services: Demand time barred.

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STO 2015 CESTAT 163
[Date of Order: 2015-01-15]

Extension of Stay: As per Larger Bench decision in Haldiram India Pvt. Ltd. case, Tribunal can extend stay for six months if appeal could not be decided due to huge pendency of appeals.

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STO 2015 CESTAT 158
[Date of Order: 2015-01-15]

Stay: Extension: Even though period of 365 days is over from the first stay order, still looking to the pendency of appeals, when appeal cannot be decided on merits within given time, stay extended.

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STO 2015 CESTAT 157
[Date of Order: 2015-01-15]

Demand: Banking and Other Financial Service: Financial Advisory Service: Appellant not registered with RBI as “financial institution”. Merely because they are registered with SEBI as stock broker cannot be considered as financial institution: Demand not sustainable.

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STO 2015 CESTAT 232
[Date of Order: 2015-01-14]

Demand: Under Reverse Charge Mechanism: Prior to 18.4.2006: Issue settled: Service not taxable for the prior period.

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STO 2015 CESTAT 176
[Date of Order: 2015-01-14]

Reverse Charge: Liability for 2001-02: Taxable from 18.4.2006 

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STO 2015 CESTAT 172
[Date of Order: 2015-01-14]

Consulting Engineering Service: Service obtained from abroad: Service provider does not have office in India: Period prior to 18.04.2006: Service tax not payable under reverse charge.

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STO 2015 CESTAT 161
[Date of Order: 2015-01-14]

Practicing Chartered Accountant: Cenvat Credit: Taxable & Exempted services provided: Rule 6(3): Amount of Rs. 927/- attributable to the amount of CENVAT credit on inputs used towards exempted services was paid by the appellant before the issue of show-cause notice: It would be too harsh to enforce payment of Rs. 24,194/- only because of non - payment of the due amount of Rs. 927/- on time as per procedure prescribed in Rule 6(3A): Demand set aside.

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STO 2015 CESTAT 155
[Date of Order: 2015-01-14]

Penalty: GTA Service: Appellant recipient of service: Paid service tax due from January, 2005 to January, 2006 before issuance of show cause notice: As per Section 73(3) no notice required to be issued in such cases: Section 80 invoked and penalties waived.

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STO 2015 CESTAT 254
[Date of Order: 2015-01-13]

Demand: Business Auxiliary Service: Appellant is providing services on behalf of M/s. Modi Xerox who are his client: Appellant is liable to service tax under 'business auxiliary service' w.e.f. 10/09/2004: Demand in this case for earlier period set aside.

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STO 2015 CESTAT 206
[Date of Order: 2015-01-13]

Cenvat credit: Demand: In the absence of any dispute about the payment of tax by the appellant to the service provider and deposit of the same by the service provider to the State Exchequer, denial of credit on the sole reason that it was shown as IT service in the appellant's record is not justifiable.

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STO 2015 CESTAT 181
[Date of Order: 2015-01-13]

Demand: Stay: Cenvat Credit commonly used for taxable and exempted services: Entire credit reversed: Contesting the issue on merits: Condition of pre deposit of balance amounts waived.

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STO 2015 CESTAT 168
[Date of Order: 2015-01-13]

Demand: Stay: Abatement: Notification No.1/2006 dt. 1.3.2006: Cenvat credit availed: Since the appellant has reversed the entire CENVAT credit the same is sufficient compliance with the condition of the Notification and accordingly, allow the application for waiver of pre deposit of the balance amount involved.

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STO 2015 CESTAT 34
[Date of Order: 2015-01-13]

Service Tax: Demand: GTA services for outward transportation in clandestine removal of excisable goods: Scope:

DGCEI had investigated the case and issued the show cause notice and demanded duty and the same has been settled by the Order of the Hon'ble Settlement Commission. The present show cause notice has been issued on the same goods covered under the above show cause notice on the presumption that the appellants have not discharged the service tax. No documents, or any work sheet on how the service tax amount on GTA outward transportation has been arrived was submitted by the Department nor it was brought in the show cause notice or in the impugned order. the offence case of clandestine removal of excess quantity was registered by DGCEI and issued show cause notice and the same was reached finality by Hon'ble Settlement Commission's Final Order. There are number of Apex Court judgments and Tribunal decisions, where once any show cause notice issued for any clandestine removal and demanding excise duty the notice and allegations should be comprehensively cover all allegations and contraventions, no show cause notice can be issued for the same goods, for the same period on different ground. (Para 6,8)

Appeal allowed.

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STO 2015 CESTAT 247
[Date of Order: 2015-01-12]

Rectification of Mistake: Application made after more than six months: time barred.
 

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STO 2015 CESTAT 258
[Date of Order: 2015-01-12]

Service Tax: Demand: Commercial and industrial construction service: Scope and liability:

The said tax liability under the category of commercial and industrial construction service came into statute from 10/09/2004 and bulk of the work under contracts were executed before 10/09/2004. The adjudicating authority has not recorded any findings on this main plea. The appellant has claimed abatement of 67% of the value of the contract under Notification No. 1/2006-ST dtd. 01.03.2006 on the ground that the appellant had used all the materials for execution of such contracts. This plea is also not addressed to by the adjudicating authority in his order-in-original. Matter remanded to adjudicating authority.(Para 7,8).

Appeal allowed by way of remand.

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STO 2015 CESTAT 235
[Date of Order: 2015-01-12]

Demand: Stay: Appellant provides after sales service on the activity of purchasing and selling of software: Being meagre, directions issued to pre deposit entire disputed amount. 

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STO 2015 CESTAT 195
[Date of Order: 2015-01-12]

Maintenance or Repair Service: Service tax paid on labour by claiming exemption of Notification No. 12/2003-ST dated 20/6/2003 on value of parts: Matter remanded with directions to decided in view of judgment of Delhi High Court in G.D. Builders’ case. 

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