Taxable Services - Supply of Tangible Goods Services
Supply of Tangible Goods: Helicopters: Notice does not even allege that the helicopters are transferred by the Appellant to the clients. This being so, ab initio, the classification of the subject services under SOTG is ruled out. Not only was there was no transfer or supply of any tangible goods (helicopters), indeed such a transfer itself is subject to regulatory controls prescribed by the DGCA.
Supply of tangible goods: Demand: Stay: transfer of the right to use goods would fall outside the domain of a taxable service: Unconditional stay granted.
Supply of Tangible Goods: Demand: Stay: Applicants had only given carts on hire to the farmer without bullock for transportation of sugar cane to the appellant's factory: Based on judicial pronouncements merely renting of bullock cart does not come within the purview of ‘Supply of Tangible Goods for use Service': Pre deposit condition waived unconditionally.
Supply of Tangible Goods: GTA: ONGC, has already discharged the service tax liability on such services rendered by the appellant under the category of Goods Transport Service: Pre deposit waived.
Supply of Tangible Goods: Demand: Stay: Tug hired on a monthly basis and the calculation of the number of days on which the tug was used is made by deducting 24 hours for maintenance which is to be accumulated on a monthly basis and after availing more than 24 hours the Trust can deduct proportionate amount. As regards the employees, the master is under the control of the appellant and MPT has no control and they can only complain to the contractor i.e. the appellant who has to take proper action if deemed fit: Directions issued for partial pre deposit.
Supply of Tangible Goods: In the absence of operational control in the hands of the service provider, the service cannot be classified under "supply of tangible goods for use".
Supply of Tangible Goods: Appellants sought change in classification only before Commissioner (Appeals): Directions issued for partial pre deposit.
Supply of Tangible Goods: Demand: Stay: Appellant being reimbursed for the diesel which has been used for running the Diesel Generator sets which indicates that the appellant has an effective control over the machinery: Prima facie case not made out: Directions for pre deposit issued.
Supply of Tangible Goods: When the bullock carts are supplied without the bullocks, the possession and control over the cart does not lie with the service provider. Mere activity of renting of bullock cart does not come within the purview.
Supply of Tangible Goods: Supply of vessels for offshore operations would be exigible to service tax under the category of supply of goods for tangible use.
Supply of Tangible Goods Service: Demand: Stay: Possession or ownership of the Diesel Generator sets remains with the appellant and effective control of such machinery though may be with the service recipients, appellant's manpower controls the functioning of such Diesel Generator sets: Prima facie case for waiver not made out: Directions issued for pre deposit.
Supply of Tangible Goods Service: Service is provided to various companies, who chartered the air craft for specific time or for specific journey. The payment is not based on number of passengers and the appellant is not concerned with traveling also. No tickets are issued to the passengers and no charges are collected from the passengers. Therefore, the service provided cannot be considered as transport of passengers, but has to be considered as charter of air craft.: Directions issued for partial pre deposit.
Supply of Tangible Goods: Stay: inasmuch the deal is required to be considered as 'deemed sale' and the sales tax and service tax being mutually exclusive to each other, the confirmation of service tax against the appellants is not justified.
Service Tax: Supply of tangible goods services: Penalty: Pre-deposit: The issue raised by the appellants is that the activity undertaken by the appellants of giving machinery on hire, is not covered under the scope of service tax during the period in dispute. In view of this, pre deposit of penalty is waived and recovery of the same is stayed during pendency of the appeal.
Mining Service: Supply of tangible goods: Dispute about coverage of service under the specific category in dispute: Appellants have paid most of the amount of service tax confirmed: Stay from balance amounts granted.