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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 11
[Date of Order: 2015-01-28]

Demand: Interest earned on hypothecation loan: Service tax is the tax on an activity carried out and consideration received for carrying out such activity is only taxable by the Act. Interest being a consideration for the liquidity forgone by the Bank due to lending of the fund, that is not brought within the purview of the Finance Act, 1994 for taxation in absence of any consolidated service charges included in such interest receipt and discernable.

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STO 2015 CESTAT 3
[Date of Order: 2015-01-28]

Refund: Claim filed electronically within time specified under Section 11B: Refund to be considered within time and decided on merits.

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CEO 2015 Bom 2
[Date of Order: 2015-01-27]
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STO 2015 CESTAT 199
[Date of Order: 2015-01-27]

Security Service: No dispute about liability: Demand raised on difference in revenue shown in Income Tax returns and ST-3 returns: Appellants did not produce evidence before Commissioner (A) that actual revenue was less than shown in Income Tax returns: Matter remanded. 

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STO 2015 CESTAT 234
[Date of Order: 2015-01-27]

Demand: Stay: Sale of space of advertisement services: Product KALDARSHIKA cannot be termed as a business directory, yellow pages or trade catalogue; hence it is to be held as 'book' to be covered under the explanation (2) to the definition of the Sale of Space for advertisement. 

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STO 2015 CESTAT 227
[Date of Order: 2015-01-27]

Sponsorship Service: Collection of service tax by recipient of sponsorship: Utilisation of cenvat credit for discharging liability: Appellant was not a provider of any output service, he could not have taken any cenvat credit on the, input or input services: Appellants could not have utilised the credit for payment of the amount envisaged under section 73A(2). Thus, the discharge of the liability under section 73A(2) utilising cenvat credit was improper and illegal. Consequently, the demand of the department for payment of the liability under section 73A(2) of the Finance Act, 1994, in cash, is correct in law and cannot be faulted. 

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STO 2015 CESTAT 196
[Date of Order: 2015-01-27]

Appeal: Restoration of appeal needs to be filed within 3 months of dismissal of appeal. 

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STO 2015 CESTAT 169
[Date of Order: 2015-01-27]

Demand: Stay: Cenvat credit: Input services: Credit on mediclaim services for dependant of employee and Club membership fees does not appear to be admissible: Partial directions for pre deposit.

 

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STO 2015 CESTAT 144
[Date of Order: 2015-01-27]

Service Tax: Vocational Training Institute: Coaching in foreign language including English, whether entitled to exemption under Notification No.24/2004-ST, dated 10.09.2004: Scope:

Appellants have been keeping the Department informed about their activities and therefore the charge of wilful statement/suppression of facts is not sustainable. CBEC vide its Circular No. 59/8/2003-S.T.dated 20.06.2003 held that the institutes like the appellants are eligible for exemption as vocational training institute. While the Board circulars do not have the authority to expand or curtail the scope of a Notification. Board's later Circular No.107/01/2009, dated 28.01.2009 may not represent the correct legal view in-as-much-as the training imparted by them actually enables the trainees to seek employment directly as a result of training; for example such trainees can seek employment directly after such training as interpreters. CESTAT in the case of Apex Institute of English Vs. CCE, Guntur STO 2010 CESTAT 859 in similar circumstances has fully waived the requirement of pre-deposit. Pre-deposit waived.(5)

Stay granted.

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STO 2015 CESTAT 143
[Date of Order: 2015-01-27]

Supply of Tangible Goods: Lease Agreement: Such transactions does not fall under the category of SOTG: They are falling in exclusion clause, hence, immune to levy of service tax.

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STO 2015 CESTAT 136
[Date of Order: 2015-01-27]

Stay: Demand: Part of service provided in India: Additional Commissioner states that services provided in non-designated area which tilts balance of convenience in favour of Revenue: Directions issued for partial pre deposit.

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STO 2015 CESTAT 115
[Date of Order: 2015-01-27]

Appeal: Condonation of delay of 312 days: Fact of one of the concerned employee, not placing the decision before the management cannot be considered to be a reasonable cause for leading to such a huge delay of 312 days.

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STO 2015 CESTAT 96
[Date of Order: 2015-01-27]

Cenvat Credit: Demand: Stay: Applicants filed refund claim for unutilized cenvat credit, which stands rejected: Department issued another show cause notice to applicants proposing to deny cenvat credit itself: Credit lying in books of accounts of applicants unutilized: Condition of pre deposit waived.

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STO 2015 CESTAT 87
[Date of Order: 2015-01-27]

Service Tax: Cenvat Credit Rules, 2004: Excess payment of service tax: Rule 6(3) is not dependent upon Rule 6(4) and there is no time limit for making adjustment of excess service tax paid by the appellant.

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STO 2015 CESTAT 50
[Date of Order: 2015-01-27]

Cenvat Credit: Demand: Stay: Applicants filed refund claim for unutilized cenvat credit, which stands rejected: Department issued another show cause notice to applicants proposing to deny cenvat credit itself: Credit lying in books of accounts of applicants unutilized: Condition of pre deposit waived.

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STO 2015 CESTAT 25
[Date of Order: 2015-01-27]

Service Tax: Services of practising Chartered Accountant and Management Consultancy Services to clients in India and abroad: During the period April- September, 2006 a demand for wrong availment CENVAT Credit while providing exempted services as well as taxable services in terms of Rule 6(1)

The appellants rendered services from various locations in Mumbai. The first issue is whether the credit of input Service Tax is available on basis of invoices which were addressed to the Worli office but the credit thereof was availed in the Mafatlal House office. In similar cases, credit has been allowed. In the case of Commissioner Vs. DNH Spinners STO 2009 CESTAT 1198 the Tribunal held that credit cannot be denied on technical grounds that the documents were not in the name of assessee's factory at Silvassa but the same were issued in the name of the Head office of the assessee situated at Mumbai. In the case of Modern Petrofils Vs. CCE STO 2010 CESTAT 370 it was held that credit may not be denied because the invoices were in the name of the Head office instead of factory, as long as there is no allegation that the inputs services are not relatable to the factory and were consumed in the factory. Therefore, credit cannot be denied for the procedural infraction that the addressee in the invoices was another office of the appellant.(Para 7)

i) It does appear that activities such as ‘review of an Order' or professional services rendered in respect of Sales Tax Act may not be covered under exemption Notification as they do not relate to representing the client before any statutory authority in the course of proceedings initiated under any law by way of issue of notice . The fees relating to activities covered by exemption under Notification No. 25/2006 are not segregated from the fees relating to jobs which are not exempted. It is obvious that the department cannot demand Service Tax on the entire amount. ii) The conditions of the Notification No. 4/2004-ST dated 31/03/2004 is that the developers or units of SEZ shall maintain proper account of receipt and utilisation of the said taxable service. The appellant's contention that it is not in their control to ensure that the service receiver maintains proper records. Hence, they paid Service Tax on such services correctly. Reliance is placed on the case of Sobha Developers Ltd. Vs. CCE, reported at -  in which it was held that Notification No. 4/2004 read with Rule 25 of SEZ Act, 2005 is a conditional exemption and therefore the restriction under Rule 6 of the CENVAT Credit Rules would not apply. This aspect of conditionality in Notification No. 4/2004 has not been discussed by the Commissioner in the impugned order. Therefore, appellant had not provided exempted and taxable services in terms of Rule 6(2) of the CENVAT Credit Rules and therefore the restriction of availment of CENVAT Credit up to 20% of the value of taxable services provided would not apply.(Para 8).

Appeal allowed.

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STO 2015 CESTAT 18
[Date of Order: 2015-01-27]

Banking and other Financial Services: Refund: Services used for export: Invoice raised by the appellant on 30/06/2012 clearly indicates that the said invoice is for the services rendered by them to an entity situated in Mauritius. It is undisputed that the said services are exported and the appellant is eligible for the refund of the amount of service tax paid by them by debiting the amount in CENVAT credit account: Appellant debited the CENVAT credit register on 29/06/2012 indicating there in that the CENVAT credit is utilized for payment of service tax on services exported to Bain Capital Mauritius: When the facts are very clear and when there is export of services and the amounts have been debited in CENVAT credit register there was no reason for the lower authorities to reject such a valid rebate claim.

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STO 2015 CESTAT 13
[Date of Order: 2015-01-27]

Refund: Service tax paid on construction of flats which were subsequently sold: On merits refund found eligible: There is no prescribed form to raise protest for payment of service tax under the provisions of Finance Act, 1994, the letter written to Asstt. Commissioner by the appellant clearly shows that service tax paid by the appellant was under protest. For deposits made under protest, the provision of section 11B of the Central Excise 1994, are not applicable: Claims filed are within time.

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STO 2015 CESTAT 275
[Date of Order: 2015-01-23]

Demand: scientific or technical consultancy service: appellants herein are manufacturers of pharmaceutical goods and had own set up, which they have sold to Universal Medicaments Pvt. Ltd.: No service provided. 

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STO 2015 CESTAT 116
[Date of Order: 2015-01-23]

Refund: Service tax on commission received from foreign client: Marketting Support Service: Service consumed in India but received by receipient abroad who does not have office in India: In the present case though the respondent has provided market support services in India but recipient of the services is not Indian customer of the foreign supplier but it is the foreign principal. Therefore the services is used by said foreign entity that is M/s. Cognis, Netherland, therefore the condition for treating services as export services i.e. service recipient should be located out side India and commission for such services should be received by the service provider in convertible foreign exchange, have been undisputedly fulfilled.

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