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The State Government Industrial Developmental Corporation has been granted retrospective exemption for amounts received towards grant of long term lease.Exemption from Service Tax to Armed Force Insurance Funds. Research & Development Cess has been proposed to be repealed.The pending cases before Advance Ruling Authority are proposed to be transferred separate AuthorityNo major alterations in indirect taxes.Budget 2017 : Paving way for GSTBudget 2017 : FM to decide fate of economyExcise, Service Taxpayers To Migrate To GST Portal By January 31Dual Control is delaying GSTGST to be simple, less burdensome for industry: Hasmukh Adhia
Case Laws
STO 2015 CESTAT 495
[Date of Order: 2015-12-15]

Demand: Soverign duties of Government: In the scheme of governance, many tasks cannot be undertaken by government departments owing to the peculiar characteristics of its functioning; the conferment of corporate status to M/s Food Corporation of India dose not detract from the public service that it has been established to pursue. Food grains cannot be expropriated from the farmer; in the welfare state, some payment is made but that does not render its objectives to be commercial. Neither can the release on payment be considered to be commercial when such is intended for the public distribution system. It would, therefore, appear that the work executed for M/s Food Corporation of India is outside the pale of taxation.

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STO 2015 CESTAT 400
[Date of Order: 2015-12-15]

Demand: Renting of Immovable Property Service: Amount charged as premium was towards the leasing of the property including for continuous enjoyment thereof and therefore prima facie the "Premium" in the present case seems to be qualitatively of a different nature than what is referred to as premium in the judgment of CESTAT in the case of Greater NaidaIndustrial Development Corp.: Judgment of CESTAT in the case of CIDCO prima facie supports Revenue's view that such premium constitutes part of the assessable value of the impugned service.

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STO 2015 CESTAT 486
[Date of Order: 2015-12-08]

Refund: Input services used for export: Only an exporter is entitled to claim the refund envisaged in Notification no. 17/2009-ST dated 7th July 2009: In the present case too, the documents on record fail to evince nexus between the applicant and the services claimed to have been used.

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STO 2015 CESTAT 330
[Date of Order: 2015-12-08]

Demand: Cenvat Credit: Input Service: Advertisement: appellants have clearly established that they have not reimbursed this advertisement charges from the Mutual Fund owner instead they incurred this expenses and included in the gross value of output service and paid service tax: Credit admissible.

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STO 2015 CESTAT 328
[Date of Order: 2015-12-04]

Refund: Service tax on construction of flats to whom appellants entered into agreement for sale of land and construction of flat on it not liable to service tax: Appellants entitled for refund subject to examination of other aspects: Limitation not applicable to refund as service tax paid under mistake of law.

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STO 2015 CESTAT 331
[Date of Order: 2015-11-18]

Refund: Export of Services: Notification No. 41/2007-ST dated 06/10/2007: Date of limitation should be taken from the original date of filing of refund claim.

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STO 2015 CESTAT 399
[Date of Order: 2015-10-30]

Business Auxiliary Service: Insurance for covering extended warranty: It is not the car sold by the manufacturer or the scheme itself that is covered by the insurance but the possible contingency of replacement of defective parts. There is every possibility that such a warranty may not have to be resorted to for any of the cars; indeed that is the, belief of both the seller and the buyer. Actual replacement may be the service but payment made for coverage of the improbable risk cannot be found to fit the definition of 'business auxiliary service.'

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STO 2015 CESTAT 366
[Date of Order: 2015-10-30]
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STO 2015 CESTAT 323
[Date of Order: 2015-10-30]

Cenvat Credit: Input Service: Agri horticulture consultancy taken for pollution control/noise control: Credit admissible.

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STO 2015 CESTAT 397
[Date of Order: 2015-10-29]

Demand: Commercial Coaching or Training Service: The distinction sought to be canvassed on behalf of the appellant that they are providers of education and not a commercial coaching or training institution does not exist within the scope of the definition in section 65(26) for the purpose of taxation under section 65(105)(zzc). At present, legislative sanction for exclusion of 'preschool coaching and training centre or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognized by law for the time being in force' till its omission by Finance Act, 2011. The appellant does not have a claim to be included in the exclusionary provision.

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STO 2015 CESTAT 386
[Date of Order: 2015-10-29]

Cenvat Credit: Invoice not in the name of appellant: Onus vests on the claimant of credit to evidence the receipt of such services at such premises as are pertinent to the taxable services being rendered. Goods permit a certain case of ascertainability by the tax officer; services are not easily amenable to such authentication and mere evidence of amalgamation of an entity with appellant will not suffice for the purpose of Rule 9(2) of CENVAT Credit Rules, 2004 without evincing place of receipt of input service as the place pertinent to supply of output service.

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STO 2015 CESTAT 325
[Date of Order: 2015-10-29]

Refund: Rule 5 of CCR, 2004: Credit earned prior to registration admissible as refund.

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STO 2015 CESTAT 421
[Date of Order: 2015-10-28]

Demand: Free Services provided during warranty period under agreement with selling agent/dealer: This is an internal arrangement between two dealers and has nothing to do with the payment for the service provided by the Selling Dealer to the customer of the car: Revenue’s appeal dismissed. 

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STO 2015 CESTAT 398
[Date of Order: 2015-10-27]

Commission: Sale of SIM Cards, Recharge coupons, and top ups: User of the telephony services is the service recipient and tax liability on the gross value charged from such customer, whether first-time purchaser of SIM card or subsequent purchaser of other cards, is collected from the customer and deposited to government account by the principal. An attempt has been made to catalogue the various activities that devolve on the appellants in relation to activation of SIM cards without appreciating the fact that the SIM cards are marked with an MRP on which tax is collected in full from the customer. Therefore, the commission paid to appellants is also included in the value on which tax has been collected from the customer. The customer is, consequently, the recipient of the full value of services from none other than M/s Bharat Sanchar Nigam Ltd; thus, it is no different from the other two products.

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STO 2015 CESTAT 417
[Date of Order: 2015-10-13]

Works Contract Service: Period after 01.06.2007: In the absence of any evidence to show that the new contract was merely an eye wash is, not supported by any documentary evidence. No proof is forthcoming from the records that the earlier contract was cancelled and fresh contract signed on 06.06.2007 merely to avail the benefit of a composition scheme which come into effect on 01.06.2007.

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STO 2015 CESTAT 445
[Date of Order: 2015-10-12]

Cenvat credit: Input: Tyres: Tyres used in the dumpers are having direct relationship with the output service provided by the applicant: Credit admissible.

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STO 2015 CESTAT 458
[Date of Order: 2015-10-09]

Refund: Rule 5 of CCR, 2004: Management Consultancy Service, and Management, Maintenance or Repair service are eligible cenvatable services having nexus with the manufacture of final product: Refund eligible as input service.

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STO 2015 CESTAT 319
[Date of Order: 2015-10-06]

Demand: Book adjustment: Interest: There is no liability on the part of appellants to pay interest on the book adjustments made prior to 10.5.2008.

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STO 2015 CESTAT 315
[Date of Order: 2015-10-06]

Demand: Stay: Cenvat Credit: Input Services: Main activity of appellants being trading of watches: Repair of watches incidental activity: Trading activity was not exempted prior to 01.04.2011: Appellants have already reversed certain amount: Condition of stay fulfilled, pre deposit of balance amount dispensed with.

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STO 2015 CESTAT 555
[Date of Order: 2015-10-01]

Demand: Other Port Services: Even if the goods are allowed to be stored after landing, the lease terms does not transform the activity into one of rendering ‘other port services’.

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