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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 740
[Date of Order: 2014-07-15]

Penalty: Section 73(3): Suppression: As regards the allegation of fraud, suppression of facts etc., there is no finding against the appellant within the meaning of Section 73(4) of the Act : Appellant is entitled to the benefit as provided under Section 73(3) read with Explanation 2 therein and accordingly, no penalty under any of the provision of the said Act or Rules made there under is imposable in respect of the payment of Service Tax along with interest made prior to the issue of show-cause notice.

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STO 2014 CESTAT 736
[Date of Order: 2014-07-15]

Supply of Manpower Service: Service performed within airport: Can it be taxed as Airport Service: If an activity is not taxable service as defined in law, even if it is rendered within the airport, it would not be taxable. That is why the renting of immovable property in an Airport prior to 01/06/2007 was not taxable under the "Airport Services" since "renting of immovable property" was not a taxable service. Similarly, there are other services performed in the Airport, such as Porterage Services, Escort Services, Wheelchair Services and so on. It is not, the case of the Revenue that they are collecting Service Tax on these services rendered in the Airport as these are not taxable services otherwise. On the same logic, supply of manpower services cannot be taxed prior to 01/06/2005 under the category of airport services.

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STO 2014 CESTAT 733
[Date of Order: 2014-07-15]

Refund: Rule 5 of CCR, 2004: Grounds raised by the Revenue are either answered by the impugned order and not further challenged or are beyond the scope of show cause notice: Revenue’s appeal dismissed.

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STO 2014 CESTAT 806
[Date of Order: 2014-07-14]
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STO 2014 CESTAT 783
[Date of Order: 2014-07-11]

Sale of goods: Notification No. 12/2003-ST dated. 20.06.2003: Respondents were able to establish that amount on which the impugned service tax has been demanded actually pertains to the sale of spare parts/accessories/consumables like lubricants etc. by showing copies of the VAT assessment orders for the financial years 2006-2007 & 2007-2008.

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STO 2014 CESTAT 772
[Date of Order: 2014-07-11]

Service Tax: Adjustment of excess paid tax: Adjustment of service tax paid in excess in certain months towards the service tax liability of the subsequent months cannot be denied on technical grounds.

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STO 2014 CESTAT 763
[Date of Order: 2014-07-11]

Cenvat Credit: Appellants took cenvat credit of the said amount on capital goods on the strength of advisory notes issued by their Head Office situated at Jaipur or on the strength of the invoices/bills showing consignee as CTSD, BSNL, Jaipur during the period 2006-07 while the Jaipur office was not "registered dealer": On the basis of decision of Tribunal in appellant’s own case, capital goods in respect of which credit has been taken have been duly utilised by the appellants for rendering taxable output service not to be disputed.

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STO 2014 CESTAT 762
[Date of Order: 2014-07-10]

Refund: Adjustment of unconfirmed demand: While confirmed demand can be adjusted from the amount of refund, there is no provision to adjust unconfirmed demand from the amount of refund.

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STO 2014 CESTAT 745
[Date of Order: 2014-07-10]

Commercial or Industrial Construction Service: Demand: Question whether the activity of interior work such as plastering of walls, tiling of floors, carpentry work, partition work, work relating to bathrooms/toilets, etc. undertaken by the appellants would fall under clause (d) of Section 65(25b) : Held: Only when the activity is performed in respect of a new building, which is incomplete or unfinished, that would amount to completion or finishing services. Therefore, to attract clause (c) the same has to be undertaken in respect of new or unfinished building. Therefore, the activity undertaken by the appellants, as may be seen from the work orders, appears to merit classification under Clause (d) of Section 65(25b).

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STO 2014 CESTAT 572
[Date of Order: 2014-07-10]

Penalty: Short paid service tax paid along with interest immediately on being pointed out: Section 73 (3) of Finance Act, 1994 specifically lay down that if the tax liability is discharged by the appellant on being pointed out by the Central Excise officers, no show cause notice be issued: Condition of pre deposit of penalty amount waived.

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CEO 2014 Guj 11
[Date of Order: 2014-07-09]
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CEO 2014 Guj 10
[Date of Order: 2014-07-09]
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STO 2014 CESTAT 770
[Date of Order: 2014-07-09]

Refund: Notification No. 41/2007-ST. dated 06.10.2007: Services used for export: Refund on charges paid for movement of empty container from ICD to factory admissible.

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STO 2014 CESTAT 760
[Date of Order: 2014-07-09]

Erection Commissioning Service: Demand: Stay: Whether after 1.6.2007 composite turnkey projects can be vivisected: Issue referred to Larger Bench in the case of L&T: Waiver of pre deposit granted for balance amounts.

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STO 2014 CESTAT 679
[Date of Order: 2014-07-09]

Refund: Excess service tax paid: Locus Standi: Department contends that service tax was not remitted by the appellant and the appellant thus falls outside the purview of "any person" referred to in Section 11B of the Central Excise Act, 1944: Issue covered by the judgment of Honorable Supreme Court in the case of Mafatlal Industries Limited: Appeal allowed.

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STO 2014 CESTAT 841
[Date of Order: 2014-07-08]

Cenvat credit: Taxable and Exempted Service: Once the reversal is done as prescribed in sub-rule (3A), it would amount to non-availment of credit.

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STO 2014 CESTAT 728
[Date of Order: 2014-07-08]

Section 66A: Question whether a branch of a corporate body situated abroad can be said to have rendered a service to the head office of the body corporate situated in India: Such reimbursements of expenditure by way of salaries or other expenses cannot be said to be consideration paid for any service rendered by the branch to the head office. The purpose of Section 66A is for taxing the import of services and not for taxing monetary transactions between the branch and head-office.

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STO 2014 CESTAT 682
[Date of Order: 2014-07-08]

Club or Association Service: Demand: Stay: Services provided by the appellants to its members is outside the scope of levy on the principle of mutuality: It is also their contention that the appellant being a charitable organization Is excluded from the scope of definition of the taxable service; and that prior to March 2011 services provided to non-members is outside the scope of taxable service (which was amended to include services provided to non-member as well, vide the amendment introduced in 2011): In view of case laws, demand prima facie not sustainable: Pre-deposit waived.

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STO 2014 CESTAT 556
[Date of Order: 2014-07-08]

Demand: Stay: Cargo Handling Service: Mere loading of goods on a carrier for transport outside the factory premises: Due to various distinct decisions of Courts during 2002-04, condition of pre deposit waived.

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STO 2014 CESTAT 549
[Date of Order: 2014-07-08]

Business Auxiliary Service: Demand: Appellants submit that service being export covered under Export of Services Rules: Not taxable even as per larger bench decision in Paul Merchants Limited case.

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