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CGST Act IGST Act UTGST Act GST (Compensation to the States) Act Addendum to the GST Rate Schedule - 03.06.2017 101st Constitution Amendment Act, 2016 Addendum to the GST Rate Schedule - 18.05.2017 GST Compensation Cess Rates Decided in the GST Council Meeting held on 18.05.2017 Chapter Wise Rate wise GST Schedule - 03.06.2017 Chapter wise GST Rate Schedule for Goods Decided in the GST Council Meeting held on 18.05.2017 Revised Threshold for Composition Scheme - 11.06.2017 IGST Exemptions Approved by the GST Council - 11.06.2017 GST Rates Approved by the GST Council - 11.06.2017 Service Tax Exemptions in GST IGST Exemption, Concession List - 03.06.2017 Composition - Rules Valuation Rules ITC - Rules Invoice, Debit & Credit Notes - Rules Payment - Rules Refund - Rules Registration - Rules Return- Rules Transition Rules Proposed CTD Document Accounts and Record Rules GST rate Schedule for Services List of Services under Reverse Charge Classification Scheme for Services Under GST Decisions Taken by the GST Council in the 16th Meeting - 11.06.2017
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STO 2016 CESTAT 84
[Date of Order: 2016-05-02]

Penalty: Government department: Condonation of delay: Imposition of penalties on one department by another department, payable and recoverable into the same Consolidated Fund of India, is virtually unheard of: A rectification of this misadventure is possible only through the appellate process. Denial of that recourse on grounds of delay may only serve to increase the number of such cases. Rarity of such litigation justifies the time taken to initiate the appeal proceedings.

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STO 2016 CESTAT 95
[Date of Order: 2016-04-29]

Refund : Unjust enrichment: Service tax paid under reverse charge mechanism cannot be even otherwise passed on: Rejection of refund on the ground that the same was shown as expenditure not proper.

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STO 2016 CESTAT 121
[Date of Order: 2016-04-27]

Penalty: Section 78: There being confusion about levy of tax on services provided to companies engaged in transmission and distribution of electricity: On clarification entire service tax with interest paid: Section 80 invoked for waiver of penalty.

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STO 2016 CESTAT 91
[Date of Order: 2016-04-27]

Demand: Activity of harvesting and transportation of sugar cane to sugar factory: The package deal which is involved in this case was not subjected to service tax in the year 2005 and so, the Revenue was really not able to demand service tax to the respondent.

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STO 2016 CESTAT 90
[Date of Order: 2016-04-27]

Cenvat credit: Input services used exclusively for non taxable services: appellant availed the Cenvat Credit in respect of input service which were exclusively used for non taxable activity that is auction sale abandoned cargo and export of stuff cargo: Credit inadmissible.

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STO 2016 CESTAT 42
[Date of Order: 2016-04-27]

Penalty: Non payment of service tax due to financial trouble in the partnership was unable to handle business and may not have obtained the registration or filed the returns: Section 80 invoked to set aside penalty.

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STO 2016 CESTAT 40
[Date of Order: 2016-04-27]

Refund: Excess payment of service tax: Remand: If it is established that the gross receipt of service charges is lesser than the gross service charges on which service tax was paid then the excess paid service tax is prima facie refundable to the appellant. If the lower authority has any doubt about the accounting, calculation, the right course of action is that he should call the appellant in person and give. them the opportunity to explain the doubts as regard the accounting and calculation etc.

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STO 2016 CESTAT 140
[Date of Order: 2016-04-25]

Penalty: Non payment of service tax under Renting of Immovable Property: Confusion prevailed on taxability of service: Section 80(2) provided for waiver of penalty if service tax with interest is paid within six months from date when bill receives assent of the President: Penalty waived on fulfillment of said condition.

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STO 2016 CESTAT 86
[Date of Order: 2016-04-25]

Section 78: Applicability of amended or substituted provisions: Since Section 78 of the Act has not been amended, but has been substituted. Therefore, the provisions of Section 78 as they existed prior to 8/4/2011, cannot be applied while imposing penalty under Section 78 of the Act after 8/4/2011.It is settled law that when a new penal provision substitutes an earlier provision, and the offence remains the same, then the earlier legal provision is obliterated.

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STO 2016 CESTAT 148
[Date of Order: 2016-04-19]

Refund: Accumulated cenvat credit: Rule 5 of CCR, 2004: Formula: Formula used the word 'total CENVAT credit taken on input services'. Therefore the inadmissible part of input services cannot be deducted before applying the formula.

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STO 2016 CESTAT 136
[Date of Order: 2016-04-18]

Penalty: Excess availment of cenvat credit: Confusion of law: Penalty cannot be imposed.

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STO 2016 CESTAT 81
[Date of Order: 2016-04-15]

Demand: Management Consultancy Service: Salary paid to Director: salary is not to be considered as to fall under the category of 'Management Consultancy Services' and liable for Service Tax.

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STO 2016 CESTAT 109
[Date of Order: 2016-04-13]

Refund: Time limit in case of export of services: In case of export of Services, export is complete only when foreign exchange is received in India. Therefore relevant date of export of services is date of receipt of foreign exchange.

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STO 2016 CESTAT 87
[Date of Order: 2016-04-13]

Demand: Manpower Supply Agency Service: Placement fees: The recipient client must thus be an employer or prospective employer and the consideration for this service must flow from such employer to the provider of the service. The placement facilitation provided by educational institutions whereunder the placement charges are collected from students and not from an employer or a prospective employer, do not on a fair and reasonable interpretation of the taxable service as defined in the Act.

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STO 2016 CESTAT 83
[Date of Order: 2016-04-13]

Demand: Business Auxiliary Service: Issue of discharge of service tax liability on the commission received from the financial institutions and the insurance companies by an automobile dealer is taxable is the law now settled by the larger bench.

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STO 2016 CESTAT 45
[Date of Order: 2016-04-13]

Demand: Service tax on reimbursable expenses: Demand drafts raised in the name of DGFT authorities and receipts are issued by DGFT authorities in respect of the appellant's client who were undertaking the liasioning work with the authorities: Service tax liabiIity, as, confirmed in the case in hand, is incorrect as the said amounts on which tax liability has been raised is nothing but reimbursement of the expenses incurred by the appellant for the licence fees, etc.

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STO 2016 CESTAT 108
[Date of Order: 2016-04-12]

Refund: Service tax on insistence of audit: Subsequently demand dropped: Time limit for considering limitation: If any amount deposited during the proceedings of the demand case, refund shall arise only when the demand case is finally decided in favour of the assessee. In this case, though the appellant filed refund claim prior to the dropping of demand but the refund arise from the date of adjudication order by which the demand was dropped. Therefore in any case the date of deposit of service tax cannot be taken as relevant date in terms of Section11B of the Act.

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STO 2016 CESTAT 99
[Date of Order: 2016-04-07]

Refund: Accumulated cenvat credit: Rule 5 of CCR, 2004: Limitation under Section 11B does not apply to refund of unutilised cenvat credit.

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STO 2016 CESTAT 78
[Date of Order: 2016-04-07]

Refund: Limitation: Refund claims filed one year beyond date of receipt of FIRC time barred.

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STO 2016 CESTAT 106
[Date of Order: 2016-04-06]

Demand: Rent-a-cab: Categorical admission that the Appellant had not rendered any other services and the amount shown in the respective balance sheets were the amounts received in relation to rendering of rent-a-cab service to their customers: Upheld.

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