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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 717
[Date of Order: 2014-08-27]

Advertising agency service: Demand on commission received: Incentives received by an advertising agency from the media without any contractual obligation to render any service cannot be levied to service tax under the category of BAS

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STO 2014 CESTAT 661
[Date of Order: 2014-08-27]

Construction Service: Demand: Stay: Valuation: Entire case of the Revenue is that tax liability not discharged value on the free supply of the material given by service recipient: Issue settled in favor of the appellants by decision of Larger Bench: Stay granted.

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STO 2014 CESTAT 908
[Date of Order: 2014-08-26]

Demand: Benefit of Notfn.No.15/2004-ST and 1/2006-ST availed: Completion and finishing services not eligible for abatement of 67% under these notifications: Adjudicating authority was right in denying the benefit of the said two notifications to the appellants.

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STO 2014 CESTAT 856
[Date of Order: 2014-08-26]

Penalty: Tax paid along with interest before issuance of show cause notice: Appellant is small time service provider who is ignorant of the statutory provisions relating service tax: Provisions of Section 73(3) and 80 could have been invoked and penalty waived.

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STO 2014 CESTAT 811
[Date of Order: 2014-08-26]

Demand: Stay: Cenvat Credit: Credit availed on the strength of debit notes issued: Various judicial interpretations available holding in favor of trade: Requirement of pre deposit waived.

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STO 2014 CESTAT 784
[Date of Order: 2014-08-26]

Construction of Complex Service: Demand: Details shown in the Order itself reveal that amount was charged for construction of office building and not residential complex: Demand set aside.

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STO 2014 CESTAT 725
[Date of Order: 2014-08-26]

Cleaning Activity: In this case no doubt the slag is removed from the factory to the slag yard. But it is removed for undertaking extraction of metal and not for disposal as waste. Such slag is cooled by spraying water and thereafter metal is removed by using magnetic force: This cannot be considered as cleaning activity.

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STO 2014 CESTAT 669
[Date of Order: 2014-08-26]

Soverign function: Demand: Stay: As taxable services provided by the RBI to any person are exempt from the levy of service tax, the assessee as an agent of RBI must be held to be immune to such levy as well: Pre deposit waived.

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STO 2014 CESTAT 641
[Date of Order: 2014-08-26]

Programme producer's service: Services received from abroad: service providers were required to produce audio-visual coverage of the cricket matches conducted by BCCI and the digitalized images of the coverage were uploaded for broadcasting for the viewers of the cricket match all over the world: Demands confirmed.

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STO 2014 CESTAT 868
[Date of Order: 2014-08-25]

Demand: Stay: Reverse charge basis demand: Contract for collection is between the appellant and the Bombay branch of the Standard Chartered Bank: Both the service provider and service recipient are situated in India and therefore there is no import of service involved. How the Standard Chartered Bank in Mumbai makes arrangement for collection is not the business of the appellant, nor are they concerned with that: Pre deposit waived.

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STO 2014 CESTAT 867
[Date of Order: 2014-08-25]

Demand: Stay: Sound Recording: Activities undertaken by the appellant involves writing of scripts, recording voices of artists, producing the program, providing musical background and recording of sound: Activity does not fall under sound recording: Pre deposit waived.

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STO 2014 CESTAT 844
[Date of Order: 2014-08-25]

Adjustment: Excess service tax paid: Service tax law does not provide for adjustment of excess tax paid against the subsequent liability except in certain specified situations.

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STO 2014 CESTAT 828
[Date of Order: 2014-08-25]

Demand: Stay: Petitioner constructed EWS, LlG and MIG houses as stand alone units for the Rajasthan Housing Board, it cannot be, prima-facie, held that the petitioner had provided construction of residential complex service: Condition of pre deposit waived.

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STO 2014 CESTAT 830
[Date of Order: 2014-08-25]

Taxability of service: Appellants contention that service provided and received outside India, hence, not taxable : Held: It is on appellant's behest M/s Technion Communication Corporation rendered the Call Centre Services in Canada to M/s Monster Inc. It is also seen M/s Technion Communication Corporation had raised bills on the appellant for the services provided and the appellant had made payments for the services rendered. In these set of circumstances, it is evident that it is the appellant who is recipient of the services and not M/s Monster Inc.: In terms of Section 66A, the appellant would be liable to pay service tax on the services received.

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STO 2014 CESTAT 747
[Date of Order: 2014-08-25]

Renting of Immovable Property Services: Demand: Stay: Appellants claimed exemption on the strength of Charitable Trust: Exemption is given to Charitable Trusts under Income Tax Act, whereas, service tax is imposed on the activity of renting and tax is on the commercial complex: Directions issued for partial pre deposit.

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STO 2014 CESTAT 730
[Date of Order: 2014-08-25]

Sovereign functions: Sovereign functions are those of the nature of conduct of external affairs, defence, maintenance of law and justice, currency, coinage and taxation, undertaken for the benefit of public at large and both the income and expenditure in respect of these activities get credited to/expended from the consolidated fund of the State.

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STO 2014 CESTAT 721
[Date of Order: 2014-08-25]

Demand: Onus on the Department to show that the payment made was for service of management consultancy and if the appellant claimed it to be legal consultant or Chartered Accountant service, contrary evidence has to be shown. In this case, just because IBM US has issued invoice and there is no evidence to show that it is actually reimbursement, it has been held that this amounts to management consultancy service.

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STO 2014 CESTAT 663
[Date of Order: 2014-08-25]

Manpower Supply Service: Demand: Stay: Aim of the skill development programme is training, skill development and capacity building of the rural poor to enhance their employability or capacity for self-employment. Indeed, it is similar to what the Govt. run Industrial Training Institutes (ITIs) do. Looking at the definition of Manpower Recruitment Supply or Agency, prima facie appellants cannot fall there under and consequently they cannot be held to have provided manpower recruitment and supply service.

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STO 2014 CESTAT 626
[Date of Order: 2014-08-25]

Cenvat Credit: Stay: Dumpers & Tippers: Capital Goods: Co-ordinate Bench had taken a view that Central Excise duty paid on dumpers and tippers is not eligible to be availed as CENVAT Credit before amendment: Pre-deposit ordered.

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STO 2014 CESTAT 831
[Date of Order: 2014-08-22]

Rectification of Mistake: Appellants contend that two case laws though cited by them were not considered while passing final order: Held: All the decisions were taken into consideration and it is not necessary to discuss each and every case law in the order.

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