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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 123
[Date of Order: 2016-03-17]

Penalty: Demand: There is force in the submission of the appellant that since their business attract neither service tax and nor Central excise and service tax liability on GTA is on reverse charge basis, the bonafide belief of the appellant is established in non payment of service tax in time: Penalty set aside.

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STO 2016 CESTAT 56
[Date of Order: 2016-03-17]

Refund: Legal Services not used within SEZ being ground for rejection of refund of accumulated cenvat credit: Legal fees were paid by the appellants to Counsels under reverse charge for appearing on their behalf before Madurai High Court in Land Acquisition issue: Since the case relates to land acquisition of 2520 acres the input services in dispute were used as authorized operation of SEZ as a developer: Refund admissible.

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STO 2016 CESTAT 174
[Date of Order: 2016-03-16]

Cenvat Credit: GTA Service: Appellant’s own case judgment given allowing such credit: No appeal against such order, no stay: Binding on the lower authorities as judicial discipline: Credit admissible.

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STO 2016 CESTAT 152
[Date of Order: 2016-03-16]

Demand: ECB: Liability on reverse charge mechanism: Service tax liability under reverse charge mechanism arises on the person making the payment for the services rendered by an intermediary who helps in raising the ECB.

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STO 2016 CESTAT 97
[Date of Order: 2016-03-16]

Refund: Services used for export: Refund rejected without discussing merit: Commissioner (A) had power to condone delay within 30 days: Matter remanded for condoning the delay and deciding issue of refund on merits as for subsequent period the lower authority has allowed refund of the appellants for the same services.

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STO 2016 CESTAT 74
[Date of Order: 2016-03-16]

Penalty: Section 77(1)(a): Penalty as per amended provisions was Rs.10,000/- maximum whereas both authorities below have imposed penalty of Rs.200/- per day as per old provisions, same is set aside.

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STO 2016 CESTAT 70
[Date of Order: 2016-03-16]

Input Service: Credit: Gardening service is an input service for the manufacturer who is covered under the Factories Act.

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STO 2016 CESTAT 61
[Date of Order: 2016-03-16]

Interior Decorator: Proprietory concern: Immediately on case booked by DGCEI, appellants obtained registration and paid service tax with interest and 25% penalty: Section 73(4) should have been invoked for conclusion of proceedings.

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STO 2016 CESTAT 46
[Date of Order: 2016-03-16]

Penalty: Non registration: Appellants registered under Works Contract Service, but did not obtain registration under Commercial or Industrial Construction Service considering both services as construction service: Bonafide proved: Penalty set aside.

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STO 2016 CESTAT 119
[Date of Order: 2016-03-15]

Demand: Business Auxiliary Service: Service provided by one branch to another branch: Any service rendered to the other contracting party by branch as a branch of the service provider would not be within the scope of section 66A. Merely because there is a branch and that branch has, in some way, contributed to the activities of the appellant-assessee in discharging its contractual obligations, the definition of ‘business auxiliary service' in section 65(19) of Finance Act, 1994 may not apply.

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STO 2016 CESTAT 82
[Date of Order: 2016-03-15]

Demand: Construction of Complex: Agreement is for sale of a flat, not for the construction of flat. When a constructed flat is sold, it is obvious that value of all materials and goods would be part of the price of that flat.

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STO 2016 CESTAT 57
[Date of Order: 2016-03-15]

Rectification of Mistake: Penalty: Tribunal upholding penalty by observing that payment of service tax by the appellants was not voluntary, they neither obtained registration nor filed returns: Appellants seeking to set aside penalty would amount to review of This Tribunal has no power to review its own order.

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STO 2016 CESTAT 69
[Date of Order: 2016-03-14]

GTA Service: Liability to discharged service tax from credit: By virtue of the Explanation to Rule 2(p) of the Cenvat Credit Rules, as a provider of output service, is entitled to all benefits that a person providing input service would be entitled to in the matter of Cenvat credit adjustment.

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STO 2016 CESTAT 53
[Date of Order: 2016-03-14]

Demand: Stay: BSS: Uplinking of transponders: BSS would cover only the services which are supporting nature to the main business, like services relating to customer relationship telemarketing, office infrastructure, etc and would not cover the services of renting of machinery or equipment for production or manufacture, which is an activity relating to conduct of main business: Condition of pre deposit waived.

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STO 2016 CESTAT 88
[Date of Order: 2016-03-11]

Cenvat Credit: Input service: Expenses incurred by the appellant for procurement of inputs, is eligible input service as defined in Rule 2(I)(ii) of CCR, 2004.

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STO 2016 CESTAT 20
[Date of Order: 2016-03-11]

Refund: Services used for export: Limitation: Since refund of any amount is covered by Section 11B and there no other provision, this Tribunal being a creature under the Central Excise/ Customs Act cannot go beyond the statute and therefore cannot relax the time limitation provided under the statute.

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STO 2016 CESTAT 138
[Date of Order: 2016-03-09]

Demand: Limitation: Since the quarterly returns were replaced by Half-yearly returns with effect from 16.10.1998, vide Notification No. 57/1998 S.T. dated 07.10.1998. Accordingly, there was time to issue the instant show-cause notice upto 25.04.2009; whereas the instant show-cause notice was issued on 20.04.2009: Demand not time barred.

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STO 2016 CESTAT 127
[Date of Order: 2016-03-09]

Penalty: Section 78: Reduced penalty of 25%: Benefit not available at appeal stage.

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STO 2016 CESTAT 126
[Date of Order: 2016-03-09]

Penalty: Non payment of service tax due to bonafide belief: Section 80 invoked.

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STO 2016 CESTAT 122
[Date of Order: 2016-03-09]

Demand: Outdoor Catering Service: Service tax confirmed on entire gross receipt: Cum-tax benefit to be allowed.

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