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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 236
[Date of Order: 2014-04-15]

Penalty: Where service tax has been demanded on the authorized service stations on the amount received by them from banks/financial institutions, no penalty under Section 78 is leviable and it can be condoned by exercising the powers under Section 80 of the Finance Act, 1994.

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STO 2014 CESTAT 294
[Date of Order: 2014-04-11]

Manpower Supply Service: Demand: Stay: Appellants are employees of service receiver: In the absence of any agreement between the manpower supply service provider as held by the department and the service receivers; in the absence of any proof to show that there was an understanding to that effect; and in the absence of any remuneration paid to the appellants and in view of the fact that the Provident Fund (PF) was directly paid by the service receiver to the PF authorities condition of pre deposit waived.

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STO 2014 CESTAT 308
[Date of Order: 2014-04-11]

Refund: Excess tax paid by the appellants by mistake: The lower authority does not seem to have examined the records produced by the appellants: Matter remanded.

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STO 2014 CESTAT 312
[Date of Order: 2014-04-11]

Management, Maintenance or Repair Service: Demand: Stay: In the absence of an agreement, the service tax cannot be levied on repair work undertaken: Condition of pre deposit waived.

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STO 2014 CESTAT 175
[Date of Order: 2014-04-11]

Cenvat credit: Invoice: Credit passed on invoices by third stage dealer not admissible.

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STO 2014 CESTAT 180
[Date of Order: 2014-04-11]

Refund: C&F: Clearing and forwarding services include components such as the charges incurred for transport of cleared goods and loading and unloading as well. Strapping charges are presumably expenses incurred for strapping the goods on vehicles, so that they are not damaged during transport. Similarly C&F service included unloading of goods at the port and electronic data interface charges incurred for maintenance of records for effective discharge of clearing and forwarding services.

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STO 2014 CESTAT 389
[Date of Order: 2014-04-11]

Refund: Service tax paid erroneously: Unjust enrichment: Where total consideration between the parties was inclusive of taxes and no separate service tax was collected from the recipient, there could be no inference of passing on the burden of service tax to the recipient and therefore no question of unjust enrichment would arise disentitling refund.

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STO 2014 CESTAT 398
[Date of Order: 2014-04-11]

Penalty: Section 78: Proviso inserted in Section 78 with effect from 10.05.2008 has prospective operation.

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STO 2014 CESTAT 217
[Date of Order: 2014-04-11]

Technical Testing and Analysis: Demand: Stay: Service provided to clients abroad: In view of decision in B.A. Research case, issue covered for exemption under 3(2) of Export of Service Rules: Pre deposit waived.

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STO 2014 CESTAT 309
[Date of Order: 2014-04-10]

Refund: Cenvat credit: Registration with the department is not a pre-requisite condition for claiming credit.

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STO 2014 CESTAT 422
[Date of Order: 2014-04-10]

Works Contract Service: Demand : Stay: Work undertaken are similar to the ones considered in Ramky Infrastructure Ltd. case. Wherein a final decision against the assessee has been taken. Following the decision in the case of Ramky Infrastructure Ltd., this Tribunal in the case of L&T KBL JV had taken a view that the appellant should be required to deposit the entire amount of service tax liable.

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STO 2014 Bom 134
[Date of Order: 2014-04-08]
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STO 2014 CESTAT 257
[Date of Order: 2014-04-08]

Construction of Complex Service: Appellants have sold residential units to the buyers after completion of the complex land in terms of Board's Circular No. 96/07/2007-ST dt. 23/07/2007Circular No. 80/10/2004-ST dt. 17/09/2004 and Circular No. 108/02/2009-ST dt. 29/01/2009, the builders and developers are not liable to pay tax.

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STO 2014 CESTAT 295
[Date of Order: 2014-04-07]

Business Auxiliary Service: Demand: Stay: Appellant is not acting as an agent of the prior owner and neither are they passing the property in goods claiming that the same belongs to the prior owner: Case covered by another decision of co-ordinate bench: Stay granted.

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STO 2014 CESTAT 296
[Date of Order: 2014-04-07]

Manpower Recruitment or Supply Agency Service: Demand: Stay: Factory premises of the applicants were taken over by Maharashtra State Cooperative Bank Ltd., as the applicant failed to repay the loan, Bank further gave the factory to M/s. Rajaram Bapu Patil SSK Ltd. on lease basis. M/s. Rajaram Bapu Patil SSK Ltd. retained the permanent workers of the applicant. In these circumstances, the applicant had not provided any Manpower Recruitment or Supply Agency Service, particularly in view of the fact that the applicant had not received any consideration: Condition of pre deposit waived.

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STO 2014 CESTAT 305
[Date of Order: 2014-04-07]

CHA: Service tax not paid on reimbursable expenses: Similar issue decided by Honorable Delhi High Court in the case of Intercontinental Consultants: Demand set aside.

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STO 2014 CESTAT 307
[Date of Order: 2014-04-04]

Cenvat Credit: Denial for various reasons: When the service provider had classified the service provided to the appellant under 'Management Consultancy Service', the denial of CENVAT credit taking a view that the services was not classifiable under 'Management Consultancy Service' is not correct.

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STO 2014 Guj 113
[Date of Order: 2014-04-03]
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STO 2014 CESTAT 242
[Date of Order: 2014-04-03]

Cenvat credit : Abatement: Before 1.3.2006 abatement was not available if credit is availed on inputs and capital goods: From 1.3.2006 Input Service was also included: Appellants availed cenvat credit of services used prior to 1.3.2006: Prima facie abatement available, condition of pre deposit waived.

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STO 2014 CESTAT 222
[Date of Order: 2014-04-02]

Demand: Construction of pipeline for supply of drinking water by GWSBB: Activity cannot be considered as “commercial”, the primary purpose is to provide drinking water and buying and selling of water is secondary activity.

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