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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 496
[Date of Order: 2014-05-08]

Manpower Supply Service: Demand: Appellants are engaged in providing services abroad and for this purpose, their own group companies assigned employees to them temporarily: In this case employees of the assigning company have been assigned to the recipient appellants in India; their salaries are paid in foreign currencies by the assigning firm and the same is reimbursed by the recipient firm: For all taxation purposes assigned employee is considered as an employee of the recipient company; there is no service fee or any other amount charged as a consideration for selecting and placing the employee temporarily with the recipients by the assigning firm. In a typical manpower supply arrangement, the customer who is receiving the manpower would make lumpsum payments in relation to number of men/employees assigned to him and the employee and employer relationship is between the manpower supplier and the employee and not between the receiver of the service.

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STO 2014 CESTAT 480
[Date of Order: 2014-05-08]

Adjustment: Excess service tax paid on estimation basis: Excess payment or short payment takes place as the appellant are required to pay service tax in respect of the amount received by them against these bills during a particular month by sixth of the next month and very often the appellant are not able to accurately compile the information about the total bill collection during the month and pay service tax on the estimated amount, which may be more than the actual tax payable or less than the actual tax payable: If during a particular month there is excess payment of tax, it does not mean that the excess paid amount had been recovered from the customers as the service tax has been paid on the estimated bill collection amount and the exact amount of service tax payable is determined only when the accurate figures of collection against the bills are available. When this is the position, there is no reason why the excess payment against a particular month cannot be adjusted against short payment during the other months, as there is no unjust enrichment involved.

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STO 2014 CESTAT 460
[Date of Order: 2014-05-08]

Manpower Supply Agency: Security Agency Service: Demand: While the service tax demand for the period from 25/12/2003 to 30/10/04 raised vide show cause notice dated 04/02/08 would be totally time barred, the service tax demand for the period from 01/11/04 to 30/11/06 raised vide show cause notice dated 05/03/08 would be enforceable only for the normal limitation period of one year from the relevant date.

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STO 2014 CESTAT 430
[Date of Order: 2014-05-08]

Refund: Services used for export of goods: While the appellant had received services in question from M/s. KNPL which included transportation of the goods by rail from the ICD, to the gateway port and the customs clearance of the goods at the ICD as well as at gateway port for export, there is no document showing that service tax in respect of these services had been paid: Refund not admissible.

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STO 2014 CESTAT 406
[Date of Order: 2014-05-08]

Renting of Immovable Property: Renting of buildings used for the purpose of accommodation including Hotels, meaning thereby renting of a building for a hotel, is covered by the exclusionary clause and does not amount to an "immovable property".

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STO 2014 CESTAT 356
[Date of Order: 2014-05-08]

Refund: Respondent after introduction of works contract service w.e.f. 01/06/07 filed refund claims on the ground that the services being provided by them were covered by works contract service, which became taxable only w.e.f. 01/06/07 and hence during the period prior to 01/06/07 the same were not taxable: Impugned orders holding that during the period prior to 01/06/07 the services of civil or industrial construction or erection, installation or commissioning, provided as indivisible works contract were not taxable, are not sustainable.

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STO 2014 CESTAT 610
[Date of Order: 2014-05-07]

Business Auxiliary Service: Amway: Appellant was an independent business owner and sales were on his own account and resultant profits or losses were entirely on him: Requirement of pre deposit waived.

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STO 2014 CESTAT 173
[Date of Order: 2014-05-07]

Cenvat Credit: Input Service: Reinsurer’s service: Reinsurer is providing the service to the insurance company when he accepts to reinsure a portion of the insurance undertaken by the insurer: Credit admissible.

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STO 2014 CESTAT 608
[Date of Order: 2014-05-06]

Appeal: Deficiency in filing appeal: Rule 37C: If the appellant was able to give the authorization to his brother, he could have very well signed the appeal papers himself. As the appellant, during the relevant period was in jail, as supported by his affidavit, filing of appeal under the signatures of his brother, may not be a serious objection, inasmuch as the same is a rectifiable defect and the applicant can sign the last page of the appeal, even subsequently and can rectify the defect: Procedure prescribed under the Manual is not procedure prescribed by the legislation and is meant for convenience of litigants and in the given case can be deviated from.

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STO 2014 CESTAT 479
[Date of Order: 2014-05-06]

Rent-a-cab service: It has to be borne in mind that while defining taxable service, there has been a conscious effort in indicating the directed service providers for the purpose of levy of service tax: In rent-a-cab scheme a monthly rent is fixed and minimum number of kilometer may also be fixed crossing which the customer may have to pay extra: Appeal allowed.

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STO 2014 CESTAT 262
[Date of Order: 2014-05-06]

Refund: Time Limit: Section 11B: Relevant date: A combined and harmonious reading of Rule 5, Section 11B and Notification 5/06-CE N.T would indicate that the period of one year is to be computed from the date of export of the service.

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STO 2014 CESTAT 160
[Date of Order: 2014-05-06]

Banking and other financial Services: Demand: Stay: Appellant entertained a bonafide belief that foreclosure charges would not fall within the ambit of the service: Partial pre deposit ordered.

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STO 2014 CESTAT 497
[Date of Order: 2014-05-05]

Demand: Utilisation of cenvat credit availed on GTA service: Assessee manufacturing textile goods, and also deemed output service providers of GTA service, was entitled to utilize their Cenvat credit for payment of Service tax on GTA services.

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STO 2014 CESTAT 169
[Date of Order: 2014-05-05]

Chit fund: Demand on commission earned: In view of judgment of High Court of Kerala issue covered against the appellants: Directions issued for partial pre deposit.

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STO 2014 CESTAT 168
[Date of Order: 2014-05-05]

Business Support Service: Demand: Stay: Applicants are receiving certain amounts regarding registration of motor vehicles sold by them, prima facie the applicants have a strong case in their favour: Pre deposit waived.

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STO 2014 CESTAT 501
[Date of Order: 2014-05-02]

Mandap Keeper Service: Value of Room rent not includible in discharging service tax on Mandap Keeper Service: Providing rooms also to persons who book banquet or conference halls: No evidence produced as to amount of room rent charged or whether the rooms were provided complimentary: Appeal dismissed.

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STO 2014 CESTAT 311
[Date of Order: 2014-05-02]

Refund: Unutilised Cenvat credit: There is no contrary evidence produced by the department that the warehouse has been used by the appellant for storage of the goods other than the export goods. In fact the appellant is a merchant exporter and all the goods stored in the warehouse have been exported. In these circumstances, Appellant are entitled for refund of service tax paid on Storage & Warehousing service.

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STO 2014 CESTAT 347
[Date of Order: 2014-05-02]

Penalty: Stay: When the entire service tax alongwith interest is paid and there is no invocation of extended period on elements of fraud / suppression / misstatement, etc. then no penalty is imposable: Condition of pre deposit waived.

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STO 2014 CESTAT 278
[Date of Order: 2014-05-02]

Demand: Penalty: Main appellant collected service tax but did not deposit with the Government: Extended period rightly invoked.

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STO 2014 CESTAT 593
[Date of Order: 2014-05-01]

Erection, Commissioning or Installation Service: Composition Scheme: No written option to be exercised for payment of service tax under the scheme.

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