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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 650
[Date of Order: 2014-08-11]

Demand: Stay: The charge against the appellant is that Sahara India TV Network which is a division of Sahara India Commercial Corporation Ltd., cannot discharge the tax liability on behalf of Sahara India Commercial Corporation Ltd.: There is no provision in law which supports this proposition. So long as Sahara India TV Network is a part and parcel of Sahara India Commercial Corporation Ltd. and they have received consideration for services rendered by the parent company and discharge service liability, the same cannot be said to be a wrong discharge of tax liability or misutilisation of cenvat credit: Condition of pre deposit waived.

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STO 2014 CESTAT 647
[Date of Order: 2014-08-11]

Business Auxiliary Service: Frosting of glass bottles activity does not amount to manufacture: It would fall under clause (v) of Section 65(19): Directions issued for making pre deposit.

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STO 2014 CESTAT 642
[Date of Order: 2014-08-11]

Cenvat credit: Inputs and capital goods: Used for construction of Mall which is rented out, credit cannot be taken and only input service credit would be permissible: Directions for partial pre deposit issued.

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STO 2014 CESTAT 636
[Date of Order: 2014-08-11]

Business Auxiliary Service: Demand: Purchase of tickets from GSA: No evidence appellants have received any commission from GSA/lATA, from whom it had purchased tickets to service its customers/air travellers. The record discloses that appellants were selling the tickets purchased (from GSA/lATA) to its passengers, from a margin: A mere trading activity: Condition of pre deposit waived.

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STO 2014 CESTAT 827
[Date of Order: 2014-08-08]

Manpower Recruitment or Supply Agency Services: Demand: Stay: Service received from abroad during April, 2009 to March, 2010: Salary fixed for the employee is to be paid in both in India as well as in home country of the employee. What has to be paid in the home country of the employee is paid by the appellant to their principal who takes the responsibility of making such payments to the employee in his home country: No finding that any fee or extra amount has been paid to the principal who has seconded the employee at all: Liability of service tax is not attracted in the case of the receiver: Condition of pre deposit waived.

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STO 2014 CESTAT 737
[Date of Order: 2014-08-08]

Information Technology Software Services: Refund: Limitation: Limitation if any for refund of duty under Rule 5 of Cenvat Credit Rules, 2004, starts from the date of remittance received for the services exported.

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STO 2014 CESTAT 703
[Date of Order: 2014-08-08]

Tour Operator: Where a person pursues a composite activity of operating tours and the planning, scheduling, organizing or arranging of such tours, by a mode of transport other than by a tourist vehicle (covered by a permit issued under the provisions of the Motor Vehicles Act, 1988 or the Rules made thereunder), such activity falls outside the scope of the definition of "tour operator".

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STO 2014 CESTAT 662
[Date of Order: 2014-08-08]

Legal Issue: What is decision of Division Bench to be considered when it is decided after difference of opinion being resolved by third member: Wherever pursuant to a conflict opinion in a decision by a Division Bench, the conflict is referred to a third member of this Tribunal for resolution, the resultant judgement must be considered a the judgement of a full Bench, as if it were a judgement of a Larger Bench (three ld. Member) sitting en banc.

Miscellaneous Application: Against Miscellaneous Orders passed for reference to Larger Bench: The issues referred to the larger Bench (of five members) essentially involve critical analyses of several precedents, deep principles of constitutional law, elucidation of allocation of legislative powers in our federal context, interpretation of statutes and unraveling of the meaning of evolving statutory prescriptions in an acutely dynamic legislation - The Finance Act, 1994. Such issues are better handled by professional counsel, than AR's. The CBEC / Finance Ministry may consider this aspect, as well.

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STO 2014 CESTAT 825
[Date of Order: 2014-08-07]

Banking and other Financial Services: Period prior to 10.09.2004: Commission on sale of RBI Bonds: RBI does not undertake borrowing or lending on its own. Whenever the RBI undertakes borrowing activities, it is on behalf of the Government of India to manage the Indian economy which its constitutional responsibility: Lending or borrowing of money by the Government is a sovereign functions and on such functions there cannot be any tax liability whether by way of direct tax or by way of indirect tax.

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STO 2014 CESTAT 714
[Date of Order: 2014-08-07]

Cargo Handling Service: Demand: Stay: Transportation activity in this case is a distinct activity since it comes in the middle of handling of cargo within the port and bagging outside the port and unless the appellants charged a lump sum amount for all the three activities and there is no divisibility according to the understanding of both the parties, it cannot be treated as a composite contract: Condition of pre deposit waived.

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STO 2014 CESTAT 680
[Date of Order: 2014-08-07]

Broadcasting service: When the agreements entered into with the Broadcasters are available on record, the same is sufficient to determine the terms and conditions of the transaction between the broadcaster and the cabre operator.

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STO 2014 CESTAT 646
[Date of Order: 2014-08-07]

Export of Service: Essential condition is receipt of consideration in foreign currency: Appellants received their brokerage in Indian currency. For the Notifications to be applicable there must be physical receipt of remuneration in convertible foreign exchange.

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STO 2014 CESTAT 644
[Date of Order: 2014-08-07]

Demand: Banking & Other Financial Service: Services undertaken by the appellant to Western Union amounts to export of service and hence, not taxable in India.

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STO 2014 CESTAT 643
[Date of Order: 2014-08-07]

Manpower Recruitment and Supply Agency Service: Applicants developed software and supplied to Infosys in a joint venture system and it is submitted that they have provided their employees to Infosys for FINACLE: Merit to be decided after examining documents: Directions issued for partial pre deposit.

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STO 2014 CESTAT 847
[Date of Order: 2014-08-06]

GTA Service: Cenvat credit availed on reverse charge basis whether can be used for payment of service tax: Period June to November, 2007: Utilisation of Cenvat credit for payment of service tax on GTA made by the respondent is legal and correct.

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STO 2014 CESTAT 834
[Date of Order: 2014-08-06]

Penalty: Section 80(2): Demand of service tax pertains to the period prior to the 6th day of March 2012 on 'renting of immovable property' which falls under Section 65(105)(zzzz) and the service tax stood paid much before the enactment of the Finance Bill, 2012: Penalty set aside.

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STO 2014 CESTAT 773
[Date of Order: 2014-08-06]

Consulting Engineer Service: Appellants cannot be said to have rendered any advice, consultancy or technical assistance to the Navodaya Vidyalaya Samiti in as much as, as per the agreement, the appellants were engaged to execute the works (constructing building for Navodaya Vidyalaya) as per the design and specifications given by Navodaya vidyalaya Samiti, which the appellants did by engaging contractors and supervising their (i.e. contractors) work.

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STO 2014 CESTAT 741
[Date of Order: 2014-08-06]

Penalty: Simultaneous Penalty under Section 76 & 78: Commissioner (Appeals) has rightly waived penalty under Section 76 by sustaining penalty under Section 78 as per the judgment of Honorable Punjab & Haryana High Court in the case of First Flight Courier Limited.

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STO 2014 CESTAT 701
[Date of Order: 2014-08-06]

Demand: Stay: Liability of the municipalities to pay service tax on advertisements or hoardings: On the basis of earlier stay order, pre deposit waived.

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STO 2014 CESTAT 768
[Date of Order: 2014-08-05]

Turnkey Projects: Works Contract: Composition Scheme: Appellants cannot be compelled to opt for the Composition Scheme and the value has to be determined as per Rule 2 A of the Service Tax (Determination of Value) Rules, 2006: Matter remanded.

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