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Finance Bill, 2014 enacted into Finance Act, 2014, Date of Enactment 06.08.2014Budget 2014-15 : Sale of space for advertising has been made taxable except for print media.Budget 2014-15 : Radio Taxis are now taxable.Budget 2014-15 : Education : The definition of Auxiliary Education Services has been scraped.Budget 2014-15 : Works Contract : 2 slab rates prescribed in place of earlier 3 slabs.Budget 2014-15 : E-payment of Service tax is being made mandatory with effect from 01.10.2014.Budget 2014-15 : POPS: Definition of intermediary is being amended to include the intermediary of goods in its scope.

Case Laws
STO 2014 CESTAT 392
[Date of Order: 2014-02-20]

Cenvat Credit: Credit earned in Delhi office utilized for paying liability at Bombay, Gurgaon and Banglore office: Stay: Pre deposit waived on prima facie merit ground.

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STO 2014 CESTAT 427
[Date of Order: 2014-02-20]

Demand : Stay: Interior Decorator: An interior decorator has to be a professional and in the absence of any indication in the finding as to the qualifications of the concerned persons in the organization, merely because the appellants due to wrong legal advice have obtained registration as interior decorator: Condition of pre deposit waived: Appellants have claimed that they are only carpenters.

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STO 2014 CESTAT 181
[Date of Order: 2014-02-19]

Refund: Notification 41/2007 dated 06.10.2007: In port area any service received by the appellant is to be known as port service: Though service may be classified as Renting of Immovable Property, but since it is provided within the Port it is a “Port Service” covered under the notification and eligible for refund.

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STO 2014 CESTAT 206
[Date of Order: 2014-02-19]

Refund: Refund claim under Notification 17/2009-S.T. dated 07.07.2009 has to be filed within one year from the date of export, admittedly, the refund claim is beyond the period of one year. Hence refund claim is held time barred.

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STO 2014 CESTAT 409
[Date of Order: 2014-02-19]

Demand: Stay: Whether processing of tobacco leaves amounts to manufacture: Based on earlier stay granted in another case, condition for pre deposit waived in this case.

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STO 2014 CESTAT 254
[Date of Order: 2014-02-19]

Sale of pre-owned/used cars: Based on decision in the case of Sai Motors, demand set aside.

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STO 2014 CESTAT 421
[Date of Order: 2014-02-18]
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STO 2014 CESTAT 426
[Date of Order: 2014-02-18]

Construction of Residential quarter: Period from 2006 to 2009: Whether service tax collected from the customers and kept in the escrow account and not paid to the Government would attract provisions of Section 73A: Commissioner should have determined the liability and if there was liability, the amount in escrow account would have been paid to the Government.

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STO 2014 CESTAT 429
[Date of Order: 2014-02-18]

Works Contract Service or Site Formation: Land value: There is no clear finding on the land value for the purpose of levy of tax after the service was considered as 'site formation' by the department. In the absence of such observation, one can assume that the Commissioner was inclined to exclude land cost but since it was not available, proceeded to confirm demand on the entire value: Documents of VAT paid available to show that it was a Works Contract: Matter remanded.

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STO 2014 CESTAT 259
[Date of Order: 2014-02-17]

Condonation of delay: Matter of liability to pay service tax as Club or Association challenged before the High Court: Matter pending: Delay condoned: Directions issued for partial pre deposit.

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STO 2014 CESTAT 244
[Date of Order: 2014-02-14]

Refund: Construction of complex: Service tax paid during relevant period of 2005-2006: Subsequently Board issuing Circular whereby builder, promoter, developer were not required to pay service tax: Appellants producing invoices to show that they had not charged service tax from prospective buyers: Refund admissible.

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STO 2014 CESTAT 185
[Date of Order: 2014-02-13]

Cenvat Credit: Input Service: Service tax credit on GTA and BAS taken by the appellant who manufactured goods on job work and cleared without payment of duty, the principal manufacturer paid duty on the value including the value of goods supplied by the job worker: Credit held admissible.

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STO 2014 CESTAT 400
[Date of Order: 2014-02-13]

Business Auxiliary Service: Purchase and sale of cars: It is not the case of the Revenue that refurbishing of the vehicle, repair and other activities undertaken by the appellants when the vehicle was in their possession is a service rendered to any person. These activities are undertaken as value addition by them and it is neither for the seller nor the purchaser. It is an activity undertaken to increase the value of the vehicle so that they get the maximum return out of it. Therefore we cannot say that there is a service element in this transaction either.

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STO 2014 CESTAT 412
[Date of Order: 2014-02-13]

Demand: Stay: Mining Service: Appellants placed reliance on this Bench decision in Viral Builders wherein it was decided that if main contractor has paid the service tax, sub-contractor need not pay service tax as there cannot be double service tax on same transaction: Prima facie view found and condition of pre deposit waived.

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STO 2014 CESTAT 436
[Date of Order: 2014-02-13]

Repair & Maintenance: Value of spare parts used for repair: Notification No. 12/2003-S.T. dated 20.6.2003 which specifically exempted the value of the goods and materials sold by service provider to the service recipient as long as documentary proof indicating value of goods and materials is available: Condition of pre deposit waived.

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STO 2014 CESTAT 165
[Date of Order: 2014-02-12]

Business Auxiliary Service: Appellants are a dealer of motor vehicles and in the business premises the appellants provided a table space to the Banks: Revenue had not produced any evidence by way of agreement or any guide lines from the Bank or financial institutions for the basis of giving commission to the appellants. In absence of such evidence, it cannot be said that the appellants provided any business auxiliary service to the Bank or financial institution.

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STO 2014 CESTAT 179
[Date of Order: 2014-02-12]

Refund: Claim filed within one year of date of export: Show-cause notice is the foundation of the matter and nobody can travel beyond the allegations in the show-cause notice: No ground raised in notice that refund was not in prescribed proforma: Refund admissible.

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STO 2014 CESTAT 204
[Date of Order: 2014-02-12]

Banking & Other Financial Services: There is no service tax liability on underwriting fee or underwriting commission received by the primary dealers for dealing in Government securities.

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STO 2014 CESTAT 247
[Date of Order: 2014-02-12]

Penalty: Service tax not paid for the confusion whether mutual funds to be considered as goods or not: Board issued Circular No. 66/15/2003 dated 5.11.2003 wherein it has been clarified that the benefit of Notification No. 13/2003-ST dated 20/06/2003 is applicable only for commission agent dealing in goods and not to the commission received by the distributor of mutual funds: Hence, Section 80 invoked for setting aside penalties.

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STO 2014 CESTAT 382
[Date of Order: 2014-02-11]

Management Consultancy Service: Demand: Appellants are actually managing services in the first category and in the second category the consultancy and integration is entirely relatable to hardware and software in information technology: Activities not covered under the defined service: Appeal allowed.

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