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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 592
[Date of Order: 2014-05-30]

Cenvat Credit: Input Service: GTA: CENVAT Credit of service tax paid by the appellant on GTA service received in respect outward transportation of finished goods beyond the place of removal is not admissible to them.

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STO 2014 CESTAT 587
[Date of Order: 2014-05-30]

Business Auxiliary Service: Notification No. 14/2004-ST dated 10.9.2004: Services provided by the Respondents are in the nature of promotion and marketing provided to the ICICI Bank for which the bank paid them which services do not fall under the category of “provision of service on behalf of the client.”, hence, exemption under Notification No. 14/2004-ST dated 10.9.2004 not applicable.

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STO 2014 CESTAT 518
[Date of Order: 2014-05-30]

Information Technology Software Service: Whether appellant has entered into a sub-license agreement or not; and whether appellants are indeed granting any sub-license on the basis of authorization by the principal abroad has not been investigated, has not been considered or has not been discussed in the impugned order: Matter remanded.

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STO 2014 CESTAT 510
[Date of Order: 2014-05-30]

Demand:  Stay: On a consideration of the services provided by the appellant to M/s Lafarge India, it is clear that the service does not fall within the ambit of "mining" service, since no part of the petitioner's obligation under the agreement with M/s Lafarge India Pvt. Ltd., relates to mining or extraction of minerals. The agreement provides only for removal of overburdens, an activity falling clearly within the ambit of Section 65 (97a) of the Act, prima-facie: Directions issued for partial pre deposit.

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STO 2014 CESTAT 509
[Date of Order: 2014-05-30]

Recall of Order: Certificate of Doctor shows that Consultant of the appellant undergone angioplasty procedure, hence, could not appear: Justified reason for recalling final order dismissing appeal.

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STO 2014 CESTAT 503
[Date of Order: 2014-05-30]

Demand: Stay: Procurement of supply orders for Foreign Principals, appellants got commission in Foreign Exchange is to be considered as export of service: Stay granted.

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STO 2014 CESTAT 432
[Date of Order: 2014-05-30]

Cenvat Credit: Insurance Auxiliary Service: Question whether appellants who pay service tax under reverse charge mechanism can take credit of input services: Credit held admissible.

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STO 2014 CESTAT 371
[Date of Order: 2014-05-30]

Build Operate Transfer: Even as per the department's allegations that they were acting as collection agents, though not admitting, the demand should have been made only of the commission charges, if any, paid by CIDBI: Appeals allowed with consequential relief.

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STO 2014 CESTAT 561
[Date of Order: 2014-05-28]

Demand: Stay: Various services provided by the appellants: In most of the cases the appellants have paid the large amount of service tax involved and they are contesting the issue on technical issues and calculation errors: Unconditional stay granted for balance amounts of tax unpaid.

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STO 2014 CESTAT 538
[Date of Order: 2014-05-28]

Computer Training: Demand: Allegation of suppression with intent to evade payment of tax is not sustainable where the assessee were not paying service tax in respect of computer training by availing the benefit of Notification No. 24/2004-ST dated 10.9.2004.

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STO 2014 CESTAT 425
[Date of Order: 2014-05-28]

Refund: Service tax paid on services used for authorized operations in SEZ: Original adjudicating authority has taken the date on which the appellant made good the deficiencies, as the date of receipt of refund claim and has taken a stand that refund claim only for March 2011 is admissible. This is not correct. It is settled law that the original date of filing the refund claim has to be taken into account : In the absence of powers to the Commissioner (Appeals) to remand the matter and in view of the fact that the Statute empowers the Commissioner to modify the orders/decisions, passed by the original authority, the Commissioner can be said to have the power to condone the delay in this case: Stay application filed by the department rejected.

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STO 2014 CESTAT 415
[Date of Order: 2014-05-28]

Cenvat Credit: Demand: Stay: Demand has arisen as a result of the rejection of refund claim in respect of several input services: After rejecting the refund claim, proceedings have been initiated denying the CENVAT credit availed on the ground that services in respect of which refund claims have been rejected cannot be treated as 'input services': Issue about disputed services being not eligible as input service not attained finality: Condition of pre deposit waived.

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STO 2014 CESTAT 404
[Date of Order: 2014-05-28]

Demand: Supply of electricity: Creation of infrastructure and installation of transformers prior to beginning to supply electricity: Notification exempts all taxable services relating to transmission and distribution of electricity provided by a person to any other person. The term relating to transmission and distribution of electricity is wide enough to cover the activities of the appellant.

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STO 2014 CESTAT 360
[Date of Order: 2014-05-28]

Sponsorship Service: Sponsorship of sports events are exempted from the taxable service.

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STO 2014 CESTAT 600
[Date of Order: 2014-05-27]

Erection, Commissioning or Installation Agency Service: Service provided to L&T: Appellants did not co-operate in the adjudication proceedings and 3000 work orders could not be analysed: L&T in its submissions stated that one work order taken as sample represents all 3000 work orders: Directions issued for pre deposit of entire service tax liability and interest thereon.

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STO 2014 CESTAT 601
[Date of Order: 2014-05-27]

Rectification of Mistake: While disposing of an appeal against final order of the Commissioner (Appeals) dismissing the appeal for failure of pre-deposit, the tribunal shall not adjudicate upon the merits of the appeal and if the order of pre-deposit passed by the Commissioner (Appeals), in the given facts and circumstances is erroneous, the Tribunal is required to set aside the order of the appellate authority and remit the matter to the appellate authority for de-novo consideration.

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STO 2014 CESTAT 498
[Date of Order: 2014-05-27]

Demand: Stay: Club or Association Service: Services provided by a club to its members is governed by the principle of mutuality and would not amount of rendition of a service by one person to another, warranting levy of service tax.

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STO 2014 CESTAT 481
[Date of Order: 2014-05-27]

Demand: Stay: Site formation and clearance, excavation, earthmoving and demolition and such other similar activities: Services provided to any person by any other person in course of construction of roads, airports, railways, transporter terminals, bridges, tunnels, dams, roads and ports are exempted : Excavation work carried out by the appellant is in respect of the Hydro-electric Power Generation Plant, which is part of the Hydro-electric dam : This excavation job, though done for excavating the earth to create ample space for building cemented structure for powerhouse and tunnel (tailpool), which is an essential part of the Hydro-electric dam, has to be treated as in course of construction of dam, and would be eligible for exemption under Notification No.17/2005-ST.

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STO 2014 CESTAT 469
[Date of Order: 2014-05-27]

Demand: Small Scale Exemption: Value of services which were exempted not to be included in the value for computing the exemption limit.

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STO 2014 CESTAT 441
[Date of Order: 2014-05-27]

Business Auxiliary Service: In this case it has been held that service tax is recoverable under Section 73A(2) of the Finance Act. In such a case, no interest is payable since the interest liability arises only when the service tax is payable as per the provisions of Section 68 of the Finance Act, 1994.

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