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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 888
[Date of Order: 2014-12-12]

Cenvat credit: Courier service: As interpreted by Honorable Gujarat High Court in the case of Ambalal Sarabhai Enterprise, credit admissible.

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STO 2014 CESTAT 969
[Date of Order: 2014-12-11]

Demand: Cenvat Credit wrongly availed: Larger period: It has been established on record that the appellants had obtained fake invoices or CBFS without receiving and utilizing the said CBFS under the guise of furnace oil and similarly, the appellants had never disclosed to the Department that they had availed and utilized the Cenvat credit in excess in contravention of provisions of Rule 6(3): Demand confirmed.

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STO 2014 CESTAT 912
[Date of Order: 2014-12-10]

Demand: Stay: Commercial and Industrial Construction Service: Construction of Complex Service: Contention of the appellant that building for various universities would not be liable to service tax as they are non commercial in nature recognized by law prima facie may not be sustainable because while the services rendered by the universities resulting in recognized degree is exempt, the private universities per se cannot be said to be necessarily non commercial in nature: There are about 20 components of services to be decided: Directions issued for partial pre deposit.

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STO 2014 CESTAT 994
[Date of Order: 2014-12-09]

Service Tax: “Manpower Recruitment and Supply Agency Service” for the period 2006-07 to 2009-10: Reconsideration of earlier order of Tribunal: Scope:

Appellant neither filed any appeal against the earlier final order of the Tribunal, nor complied with the order of the Tribunal. Commissioner (Appeals) had dismissed the appeal on the ground of non-compliance of the order of the Tribunal. Hence, there is no error in the impugned order passed by the Commissioner (Appeals). The contention to reconsider the earlier order of the Tribunal which would amount to review of the Tribunal’s order, is not permissible under the law.(Para 6).

Appeal rejected.

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STO 2014 CESTAT 982
[Date of Order: 2014-12-09]

Service Tax: “Manpower Recruitment and Supply Agency Service” for the period 2006-07 to 2009-10 : Reconsideration of earlier order of Tribunal: Scope:

Appellant neither filed any appeal against the earlier final order of the Tribunal, nor complied with the order of the Tribunal. Commissioner (Appeals) had dismissed the appeal on the ground of non-compliance of the order of the Tribunal. Hence, there is no error in the impugned order passed by the Commissioner (Appeals). The contention to reconsider the earlier order of the Tribunal which would amount to review of the Tribunal’s order, is not permissible under the law.(Para 6).

Appeal rejected.

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STO 2014 CESTAT 1125
[Date of Order: 2014-12-04]

Demand: Stay: Cenvat credit disallowed on towers, shelters and pre-fabricated buildings involved in rendition of telecommunication service: Issue decided against trade in Bharti Airtel case: Directions issued for pre deposit of entire cenvat credit tax liability confirmed. 

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STO 2014 CESTAT 1121
[Date of Order: 2014-12-04]

Club or Association Service: Mandap Keeper: Services rendered by a club to its members were liable to service tax under "Club or Association Service" and that the Hon'ble High Court of Jharkhand judgement in the case of Ranchi Club Ltd. is distinguishable in as much as the impugned service tax is proposed to be recovered under "Club or Association Service" is not under "Mandap Keeper". 

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STO 2014 CESTAT 1105
[Date of Order: 2014-12-04]

Demand: Stay: Business Support Service: Service Tax liability on the appellant on an amount received as commission for giving corporate guarantee: In other similar matters unconditional stay has been granted: No reason found to deviate: Condition of pre deposit waived.
 

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STO 2014 CESTAT 1103
[Date of Order: 2014-12-04]

Stay: Extension after amended provisions: There is no fault of the appellant in seeking extension of the stay already granted: In view of Honorable Gujarat High Court’s judgment, stay extended till the disposal of appeal. 

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STO 2014 CESTAT 1093
[Date of Order: 2014-12-04]

Stay: Works Contract Service: Commercial or Industrial Construction Service: Benefit of payment of tax under WCS denied as appellants not registered with the department for such service: Benefit of Notfn.No.1/2006 dt. 1.3.2006 denied as cenvat credit availed: Appellants prepared to reverse cenvat credit: Directions issued to reverse the credit and condition for pre deposit of balance amounts waived.
 

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STO 2014 CESTAT 1038
[Date of Order: 2014-12-04]

Demand: Stay: Portfolio Management Service: Incentives received on making profits cannot be considered under the said service: Pre deposit waived.

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STO 2014 CESTAT 1006
[Date of Order: 2014-12-04]

Stay: Extension thereof: Gujarat High Court: Hon'ble Gujarat High Court has held that extension can be allowed by the Bench looking to the facts and circumstances of each case.

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STO 2014 CESTAT 990
[Date of Order: 2014-12-04]

Service Tax: Relied upon documents not provided: Scope:

Adjudicating authority should provide all the relied upon documents, as mentioned in the show cause notice, or provide inspection of the documents so that appellant could file their defence. Therefore, Adjudicating authority should decide the case after following the principles of natural justice. Matter remanded, (Para 4).

Appeal allowed by way of remand.

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STO 2014 CESTAT 970
[Date of Order: 2014-12-04]

Pandal or Shamiana Service: Demand: Appellants neither collected service tax nor shown in their bills: Larger period applicable: Section 80 invoked for waiver of penalty under Section 76 & 78: Penalty under Section 77 reduced.

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STO 2014 Guj 789
[Date of Order: 2014-12-04]

Default in payment of duty: Rule 8(3A): "Without utilizing cenvat credit" phrase held ultra vires of Article 14 of the Constitution of India in another case by the Honorable Court: Since the similar facts involved in this case, OIO set aside.

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CEO 2014 Guj 7
[Date of Order: 2014-12-04]
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STO 2014 CESTAT 1104
[Date of Order: 2014-12-02]

Demand: Stay: Cenvat credit on tippers and motor graders for providing service of mining of minerals, oil or gas: Prior to 29/10/2010 such credit was not applicable: In other similar issues 10% amount has been pre deposited: Directions issued for partial pre deposit accordingly.
 

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STO 2014 CESTAT 1094
[Date of Order: 2014-12-02]

Application for modification of Miscellaneous Order: It is settled law that this Tribunal has no power of review. Modification can be made only if there is an apparent error on the face of the order: Application rejected. 

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STO 2014 CESTAT 992
[Date of Order: 2014-12-02]

Service Tax: Appeal for stay and COD: Scope:

Appellant has only stated that copy of the order has to be submitted to the person to whom it is intended or is authorised person and has tried to contest the receipt of the order in original stating that the person who has signed for receiving such order is unidentifiable and the identity of the person was not insisted by the postal authorities hence there no service of the Order in Original. Though the appellant had mentioned that he is filing affidavit alongwith appeal memoranda no affidavit has been filed with the appeal memoranda. In the absence of the evidence, the First Appellate Authority was correct in dismissing the appeal which has been filed beyond the period of limitation.(Para 3)

Appeal rejected.

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STO 2014 CESTAT 966
[Date of Order: 2014-12-02]

Service tax liability on the amounts received as reimbursement expenses by the appellant for the period 2009-2010 to 2011-2012: Scope:

This Bench in the case of Aashita International Ltd vide Final Order dtd 9.7.2013 following Hon’ble High Court order of Intercontinental Consultants & Technocrats Pvt Ltd - 2013(29)STR.9 (Del.) has allowed the appeal in an identical issue.(Para 4)

Appeal allowed.

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