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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 127
[Date of Order: 2015-08-18]

Refund: Services used for export: Services availed prior to registration: In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, refund cannot be denied.

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STO 2015 CESTAT 337
[Date of Order: 2015-08-18]

Advertising Service: Appellant undertaking advertising business as weIl as creating infrastructure like stand for display of advertisements at various places for the clients: This renting out of the stands has been treated as advertising services: No finding of lower authorities on the facts whether or not appellant is engaged in any services connected with making, preparation, display or exhibition of advertisement while renting out the infrastructure: Demand set aside.

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STO 2015 CESTAT 356
[Date of Order: 2015-08-14]

Demand: Cenvat Credit: Input Service: Appellant took cenvat credit of input services which were not input service for them, they neither made any payment to service provider nor provided any taxable output service: Credit inadmissible.

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STO 2015 CESTAT 350
[Date of Order: 2015-08-14]

Penalty: Section 77: Appellants paid entire service tax and cess along with interest at the initiation of investigation and much before issuance of show cause notice: Provisions of Section 73(3) applicable, penalty set aside.

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STO 2015 CESTAT 502
[Date of Order: 2015-08-13]

Export of service: Refund of credit: Cenvat credit of the service tax paid prior to registration on the ground that the registration being prescribed only for the purpose of maintenance of accounts and for following procedure of law, it cannot be said that registration is mandatory to grant refund.

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STO 2015 CESTAT 479
[Date of Order: 2015-08-13]

Commercial or Industrial Construction: Service provided under a Works Contract prior to 01.06.2007: Whether service tax liable to be paid : Contracts entered into prior to 01.06.2007, even if they are works contract, they can be vivisected and service tax can be demanded.

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STO 2015 CESTAT 449
[Date of Order: 2015-08-13]

Demand: Cenvat Credit: Notification No.1/2006-ST. Dated 03/01/2006: Credit taken for period prior to 01.03.2006: Earlier credit was not barred: Commercial or Industrial Construction Service.

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STO 2015 CESTAT 431
[Date of Order: 2015-08-13]

Penalty: Wrong payment of service tax under different registration number: There is complete absence of mala fide and the mistake was brought to the notice of Revenue by the appellant itself. In effect, essentially, overall there has not been any short or delayed payment of service tax by appellant. No question of penalties would not arise.

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STO 2015 CESTAT 456
[Date of Order: 2015-08-12]

Cenvat Credit: GTA Service: Once the credit is earned unless that is denied by law to set off, such right cannot be taken away. That right not being taken away during the transitory period 16/04/2006 to 01/03/2008, the appellant cannot be denied set off of the Cenvat credit.

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STO 2015 CESTAT 444
[Date of Order: 2015-08-12]

Cum-tax value: Department stating that benefit has been wrongly extended: Adjudicating Authority has held that the respondent has received an amount of Rs.7,01,26,712/- as commission from Reserve Bank of India for the sale of bonds: No service tax paid on the said amount and accordingly the conclusion reached by the adjudicating authority that the entire amount needs to be considered as cum-tax amount and tax liability worked out on such value is the correct.

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STO 2015 CESTAT 382
[Date of Order: 2015-08-12]

Scientific & Technical Consultancy Service: Services rendered by the respondents were consumed abroad where the appellant's clients used the service of inspection/test/analysis to decide whether the goods intended to be imported by them from India conformed to the requisite specifications and standards: It is export of service, not taxable.

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STO 2015 CESTAT 358
[Date of Order: 2015-08-12]

Rent-a-cab service: Service provided to SEZ: Appellants rendered service of tour operator for transportation of employees of a unit situated in SEZ: Notification. No.9/2009-ST dated 3.3.2009 and Notification. No.15/2009-ST dated 20.05.2009 only provide contours: Main exemption applicable as per Act of 2005.

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STO 2015 CESTAT 494
[Date of Order: 2015-08-11]

Demand: Interior Decorator Service: Various kind of work carried out by the appellants include carpentry work involving execution of different types of furniture, modular partitions fixation of false ceiling painting of walls and ceiling and all these activities are carried out under the control and supervision of the appellant as per the agreement I contracts entered into: Providing service by way of advice, consultancy, technical assistance or in any other manner, services related to planning design or beautification of space is Interior Decorator Service

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STO 2015 CESTAT 407
[Date of Order: 2015-08-11]

Demand: Stay: Business Auxiliary Service: Process of galvanization carried out on job work basis: Process amounts to manufacture: Appellants have arguable case: Directions issued for partial pre deposit.

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STO 2015 CESTAT 411
[Date of Order: 2015-08-10]

Demand: Stay: Abatement claimed under Notfn.No.1/2006: Cenvat Credit taken reversed: once the cenvat credit has been reversed the benefit of Notification No. 1/2006-ST, dated 1.3.2006 cannot be denied: Condition of pre deposit waived.

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STO 2015 CESTAT 374
[Date of Order: 2015-08-10]

Stay: Extension of stay: After amendment from 16.08.2014: Fetters to grant stay for a particular period only have been removed by amendment of Section 35C(2A) of Central Excise Act, 1944.

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STO 2015 CESTAT 301
[Date of Order: 2015-08-10]

Refund: Input services used for export of services: Cenvat credit: Refund claim for Rent-a-Cab Services, Courier Services, Management, Maintenance & Repair Service, Manpower Recruitment Service, Security Services, Cleaning Services, BSS Services (Summit), Legal Consultancy Services, Chartered Accountancy Services, are allowed.

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STO 2015 CESTAT 287
[Date of Order: 2015-08-10]

Commercial or Industrial Construction Service: Construction of foundation for towers: Appellants claim its classification under Erection, Commissioning or Installation Service: Appellant is engaged in providing of services of construction of foundation for the telecom towers which is nothing but a civil structure or part thereof.

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STO 2015 CESTAT 460
[Date of Order: 2015-08-07]

Refund: Services exported: Revenue is in appeal on the ground that the turnover far February & March, 12 is includible in the total turnover but will not be includible in the Export Turnover: Appeal rejected.

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STO 2015 CESTAT 432
[Date of Order: 2015-08-07]

Maintenance or Repair Service: Boot Method: To maintain ones own equipment, to optimise the usefulness, by maintenance and repair, in the BOOT period, is certainly not liable to Service tax as services rendered to self cannot be taxed.

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