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Shifting 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 776
[Date of Order: 2014-06-28]

Extended Period: Penalty: Plea of ignorance of law: While ignorance of law is no doubt no excuse, the ignorance of law does support the contention regarding the absence of wilful mis-statement or suppression of facts making the extended period un-invocable and mandatory penalty non-imposable.

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STO 2014 CESTAT 685
[Date of Order: 2014-06-27]

Cargo Handling Service: Appellants claim to have supplied only manpower: However, it is evident from show cause notice that they have also done activity of lifting, stacking and loading of sugar bags: However, larger period not invokable as show cause notices does not show there was any willful or deliberate mis-statement of facts on the part of the appellants with intent to evade payment of duty and during the period there were confusing decisions as to what is cargo and what is cargo handling service: Appeals allowed.

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STO 2014 CESTAT 542
[Date of Order: 2014-06-27]

Renting of Immovable Property: Penalty: Penalties imposed upon the appellant under Section 77 and 78 of the Finance Act, 1994 set aside by invoking the provisions of Section 80 (1) of the Finance Act, 1994.

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STO 2014 CESTAT 541
[Date of Order: 2014-06-27]

Adjustment of excess tax paid: There is no dispute that the respondent had paid excess service tax during the period, which they sought to adjust subsequently: Rule 6(3) permits such adjustment: Commissioner correctly extended adjustment benefit: Revenue appeal dismissed.

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STO 2014 CESTAT 531
[Date of Order: 2014-06-27]

Demand: Adjustment of tax: There is no provision under the present service tax law for adjustment of service tax payments from the account of one registered unit to the account of another registered unit.

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STO 2014 CESTAT 523
[Date of Order: 2014-06-27]

Demand: Services of foreign service providers received in India for procuring loan: As per the relevant rules, if the services specified therein are received by a recipient located in India for use in relation to business or commerce, then these services are deemed to have been provided from outside India and received in India: Place of receiving/consuming service is immaterial: Appellant (recipient) is located in India and has used the services of foreign service-providers in relation to their business or commerce in India: Liability under Section 66A arises.

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STO 2014 CESTAT 447
[Date of Order: 2014-06-27]

Commercial Coaching or Training Service: Demand: The service rendered is only by the applicant herein particularly for the said Mahiti Sindhu Project and for which full service tax had already been discharged by the said KEONICS and even the refund claimed had been rejected and thus demanding service tax once again on the applicant herein, particularly for the said MSP project would amount to double taxation.

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STO 2014 CESTAT 385
[Date of Order: 2014-06-27]

Erection Commissioning Service: Works Contract: No value of material found to be included, hence, department has denied benefit of Composition Scheme: In most cases of Works contract involving structures, important component materials such as Cement and Steel can only be used in the manner depicted in the photographs. That is to say, these materials such as steel also remain present in the structure although they may remain embedded and not visible after the structure is completed. This does not mean that there is no sale of goods/materials: Demands set aside.

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STO 2014 CESTAT 731
[Date of Order: 2014-06-26]

Demand: Activity: Activity of collection and removal of Fly ash as per rate of the order of Government of Tamil Nadu would not constitute infrastructural support service under the definition of Support Service of Business or Commerce.

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STO 2014 CESTAT 580
[Date of Order: 2014-06-26]

Construction of Complex Service: Demand: What is required to be seen is what exactly is the agreement for. Whether it is for construction of the residential complex or for a part. If the agreement is not for the whole complex, for the period prior to 01/07/2010, prima facie, there cannot be any demand.: Condition of pre deposit waived.

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STO 2014 CESTAT 578
[Date of Order: 2014-06-26]

Management Maintenance & Repairs Service: Demand: Retreading of tyres: Cost of rubber whether to be included: Respondents clearing the goods under the consolidated invoice and uniformly charging taking 60% towards the value of the material and 40% towards service: No separate invoice regarding the actual sale of goods and material: Benefit of Notification No. 12/2003 dated 20.06.2003 is not available.

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STO 2014 CESTAT 576
[Date of Order: 2014-06-26]

Construction Service: Demand: Stay: Works Contract Service became taxable from 1.6.2007: Prior to this date the appellants may have formed a bonafide belief that they were not required to pay service tax on construction service provided under a works contract: There are favourable judgments for department as well as trade: Condition of pre deposit waived.

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STO 2014 CESTAT 544
[Date of Order: 2014-06-26]

Penalty: Amount of service tax paid with interest: Penalty is set aside.

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STO 2014 CESTAT 539
[Date of Order: 2014-06-26]

Non speaking Order: Matter remanded: Neither in the show cause notice, the adjudication order nor the appellate order is there any indication which aspects of the activities of the assessee, under the same transactional documents, fall clearly within which of the three taxable services alleged. There are also no particulars provided as to what part of the consideration received by the assessee is attributable to each of the three taxable services allegedly performed/rendered by the assessee.

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STO 2014 CESTAT 455
[Date of Order: 2014-06-26]

Advertising Agency: Appellants are not providing any activity which covers under the category of advertising agency: Appeal allowed with consequential relief.

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STO 2014 CESTAT 547
[Date of Order: 2014-06-25]

Security Service: Deployment charges: Stay: Inclusion of various charges directly incurred by ONGC and no evidence that appellants reimbursed those expenses to ONGC: Such charges cannot be included in taxable value: Stay granted.

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STO 2014 CESTAT 463
[Date of Order: 2014-06-25]

Air Travel Agent: Business Auxiliary Service: Commission received from IATA: Definition of taxable service and the meaning of air travel agent as defined would show that whether he is a general sales agent or lATA agent it really does not make a difference since what is required is that service should be in relation to booking of ticket for Indian or Foreign airlines in relation to booking for travel by air: Prima facie case for waiver of pre deposit found.

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STO 2014 CESTAT 687
[Date of Order: 2014-06-24]

Demand: Stay: When the firm is not a legal person and is not a distinct entity and is not distinct and independent from partners, it is difficult to accept the view upheld by the learned Commissioner that there is a service receiver-provider relationship between the two partners and the firm: Pre deposit waived.

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STO 2014 CESTAT 524
[Date of Order: 2014-06-24]

Cenvat Credit: Input Service: Discharge for payment of tax: Restriction of 20% under Rule 6(3) whether applicable to Insurance Auxiliary Service: Insurance Auxiliary Service falls under sub-clause (zy), which is specified in sub-rule (5) of Rule 6. That being the position, the cap of 20% fixed under Rule 6(3)(c) would not apply to Insurance Auxiliary Service at all and the entire Service Tax credit can be utilized for discharge of Service Tax.

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STO 2014 CESTAT 495
[Date of Order: 2014-06-24]

Cargo Handling Service: Demand: In the present case appellants are engaged in transferring equipments, machinery, raw materials etc. within the factory premises and there is no transportation outside the factory : Order not a speaking order: Matter remanded.

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