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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 265
[Date of Order: 2015-04-28]

Extended period: Only basis on which wilful suppression has been upheld is that the appellant did not pay service tax and did not file ST-3 returns.: Impugned order falls way short in establishing wilful mis-statement/suppression of facts and consequently the question of invoking the extended period or penal provision of Section 78 of the Finance Act, 1994 does not arise.

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STO 2015 CESTAT 320
[Date of Order: 2015-04-21]

Real Estate Agent Service: Demand: Administrative/transfer charges were recovered for rendering service in relation to real estate: The service rendered clearly fell within the purview of 'Real Estate Agent' service and these charges constituted part of the assessable value of 'Real Estate Agent' service.

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STO 2015 CESTAT 422
[Date of Order: 2015-04-16]
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STO 2015 CESTAT 309
[Date of Order: 2015-04-16]

Demand: Commission Agent: An amount received as a consideration for disbursement of salaries to the Govt. teachers on direction of Zillha Parishad can never be an activity covered under the definition of Business Auxiliary Service and more so it cannot be termed as an amount received by the appellant as commission agent.

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STO 2015 Jhar 302
[Date of Order: 2015-04-07]
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CEO 2015 Guj 5
[Date of Order: 2015-04-01]
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STO 2015 CESTAT 19
[Date of Order: 2015-03-27]

C&F Agent Service: Demand: On freight reimbursement, primary and secondary freight: As per arrangement between Indian Railways and BCCL as BCCL had invested huge amounts in containers which were used for loading, unloading of coal, Indian Railways offered 22.5% of the freight paid by the consignor in order to remunerate for the ownership of 125 wagons whose original cost is Rs.25.79 crores. Freight rebate is received by them from M/s ACC Ltd. who is their client: Merely because the amount of discount is received through client, it cannot be considered as taxable value: Commissioner rightly dropped demand on these charges.

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CIO 2015 CESTAT 2
[Date of Order: 2015-03-27]

EPCG Scheme: Import of vehicle: Notification No.103/2009-Cus dated 11.09.2009 required vehicle to be registered for tourist purpose only and export obligation to be fulfilled in 8 years: when the vehicle was seized, neither the period for completion of Export Obligation had expired, nor any proceedings were initiated against the appellant by DGFT for I non-fulfilment of Export Obligation or for any failure in submission of any mandatory details prescribed by DGFT by way of any Public Notice. There is no statutory requirement for maintaining any particular form of accounts/log book for day to day activity. In the absence of any positive evidence to show the abuse, when the substantial period for completion of export obligation is still pending, it cannot be presumed that there was never any intention to use the vehicle for providing services: Appeal allowed.

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STO 2015 CESTAT 20
[Date of Order: 2015-03-20]

Refund: Notification. No. 41/2007-S.T: Service tax paid on input services used for export of excisable goods: Appellant entitled to refunds of Service Tax as claimed by them in all the four appeals save and except in respect of CHA service for the period Jan, 08 to March, 08 as the said service was notified from 01.04.2008.

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STO 2015 CESTAT 1 LB
[Date of Order: 2015-03-19]

Works Contract: Position prior to 1.6.2007: Issue whether components of a composite transaction amounting to supply of labour/rendition of service(s), under a works contract ought to be classified only under Section 65(105)(zzzza) of the Finance Act, 1994 (the Act) - inserted by the Finance Act, 2007, w.e.f 01-06-2007; or are also comprehended within the ambit of existing (as on 01-06-2007) taxable services such as Commercial or Industrial Construction Service (CICS);Construction of Complex Service (COCS); or Erection, Commissioning or Installation Service (ECIS): Judgment in the case of G.D. Builders’ followed.

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STO 2015 CESTAT 321
[Date of Order: 2015-03-16]
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STO 2015 CESTAT 142
[Date of Order: 2015-03-16]

Penalty: Appellants discharged service tax liability with interest before issuance of show cause notice: Section 73(3) applicable: Penalty set aside.

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STO 2015 CESTAT 75
[Date of Order: 2015-03-16]

Refund: Rejected on the ground that committee approved services on a subsequent date: Merely because there was a delay in grant of approval, that cannottake away the right accrued to the appellant for exemption fromservice tax in respect of the input services.

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STO 2015 CESTAT 333
[Date of Order: 2015-03-13]
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STO 2015 CESTAT 134
[Date of Order: 2015-03-13]

Service Tax: “Information technology software service”: Refund of input service credit availed in respect of export of “service” prior to 16.5.2008, Notification 05/2006-CX(NT) dated 14.3.2006: Scope and admissibility:

Information technology software service became a taxable service from 16/5/2008. Under Rule 5 ibid refund of Cenvat credit is allowed only in respect of input services used in providing “output service” which is exported. “Output service” during the relevant period was to mean a “taxable service” as per definition under Rule 2 (P) ibid. Thus it is evident that prior to 6.5.2008 the appellants were not exporting any “output service” and therefore Rule 5 itself is not applicable. Notification 05/2006-CX(NT) dated 14.3.2006 which was issued under Rule 5 ibid allows refund of Cenvat credit “in respect of input or input services used in providing “output service” which has been exported without payment of service tax.” The appellants were not providing “output service” as prior to 16.5.2008 the service exported by them was not a “taxable service” and hence what was exported did not qualify to be “output service” and therefore their case is not covered under the provisions of Notification 05/2006-CX(NT) dated 14.3.2006. Further, input or input services as per Rule 2 (k) and 2 (l) ibid are those used for providing “output service”. Thus there can not be any “input” or “input service” for taking Cenvat credit when there is no output service provided. In the present case the appellants were not providing any “output service” and therefore the question of admissibility of any Cenvat credit itself simply does not arise.(Para 2)

Appeal dismissed.

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STO 2015 CESTAT 41
[Date of Order: 2015-03-13]

Interest liability on delayed refund: Scope:

Commissioner (Appeals) passed an order dated 29.7.2011 directing that the amount of tax liabilities should be recomputed. As a result of such recomputation whatever service tax was found to have been paid in excess was liable to be refunded. The appellants filed application seeking refund of the excess service tax paid and this application has been referred to in the Order-in-Original as the refund claim. This issue came for decision in the case of Varsha Polymer Products Pvt. Ltd. vs. Commissioner of Customs, Kandla. The ratio of the law laid down by the Supreme Court and the High Courts is that in case of remand also when refund of any pre-deposited amount accrues, then interest liability will also start from three months after the date of remand order which is also the clarification as per C.B.E. & C. Circular No. 802/35/2004 CX., dated 8.12.2004. In view of the above settled law interest to the appellant was due after three months from remand order. Matter remanded for allowing refund of interest.(Para 5).

Appeal disposed off.

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STO 2015 CESTAT 39
[Date of Order: 2015-03-13]

Service Tax: Prior to 18.04.2006 whether service tax is payable under reverse charge mechanism for the services received from outside India where service provider have no office in India: Scope:

This issue has been settled by the decision of the Hon’ble Supreme Court in the case of Union of India vs. Indian National Shipowners Association reported in STO 2009 SC 72 wherein it has been held in such a situation that service tax is not payable.(Para 2).

Revenue appeal rejected.

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STO 2015 CESTAT 7
[Date of Order: 2015-03-13]

Commercial or Industrial Constructions Services: Construction of schools & colleges: Definition of commercial and industrial construction services specifically excludes from service tax, the construction activity, which are not commercial or industrial in nature.

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STO 2015 CESTAT 6
[Date of Order: 2015-03-13]

Demand: Respondent who is registered under co-operative society; service tax liability gets confirmed for undertaking the activities of cutting/harvesting and transporting of sugarcane to Sugar factory as the assessee is functioning on behalf of the farmers enters in to a contract with labour contractors for arranging manpower for the purpose of harvesting/cutting and transporting of sugarcane to sugar factories: Manpower Recruitment and Supply Agency Service: Departmental appeal rejected.

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CEO 2015 Bom 3
[Date of Order: 2015-03-12]
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