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Lok Sabha Polls 2014: BJP Promises GSTAccording to Finance Ministry about 8k Cr Service Tax Evasion Detected During 2013-14 Court rejects bail of Directors of Indore Based Coaching Institute in the case of Evasion of Rs 1.5 Crores of Service TaxExemption from Service Tax on Loading, Unloading, Storage of RiceExcise Duty for Large and Mid-Segment Motor Cars Cut to 20%Service Tax Defaulters will be Prosecuted: Chief Commissioner Visakhapatnam ZoneIndirect tax collection falls short of target in Odisha

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STO 2014 CESTAT 38
[Date of Order: 2014-01-02]

Service Tax: Business Support Service for promoting the activities of various entities in the IPL-1, IPL-2 and IPL-3 sessions: Demand: Scope and liability: The show cause notice has invoked extended period of limitation for demanding service tax from the appellant. On an identical issue in the case of Shri Irphankhan M. Pathan & Shri Yusufkhan M Pathan Vs. CCE, Vadodara- STO 2012 CESTAT 759, this Tribunal directed the appellants therein to deposit 20% of the amount which is within the normal period.(Para 3).

Pre-deposit ordered.

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STO 2014 CESTAT 37
[Date of Order: 2014-01-02]

Service Tax: Commercial and Industrial Construction Services to Gujarat State Police Housing Corporation Limited: Demand: Scope and liability: On an identical issue, this bench in the case of Shri D.H. Patel and Shri R.N. Dobariya, vide stay order No. M/13462-13463/WZB/HAD/2013 dated 26.07.2013, granted unconditional waiver to the appellants therein on the similar construction activities. Pre-deposit waived(Para 3).

Stay granted.

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STO 2014 CESTAT 36
[Date of Order: 2014-01-27]

Service Tax: Scientific & consultancy services provided to various clients abroad: Appellants were not liable to pay service tax since the entire amount was received during the period when Export of Service Rules were not in force: Refund: Unjust enrichment: Scope: The question that is required to be dealt with is whether the appellant is able to show that there is no unjust enrichment involved in this case. Admittedly, the appellant exported the services with a belief that they are exempt and no service tax was payable. Subsequently, when it was pointed out by the audit, the amount was paid. It was shown as expenditure in the books of accounts in the year 2007-08 during which the amount was paid to the Revenue. The only objection that has been taken is that the amount was shown as receivable only when a refund claim was filed in next year and not in the same year. Just because it was not shown as receivable in the year of payment, whether it can be treated as passed on to the customers, is the question, In fact, it requires a costing exercise to find out whether the appellant has taken the expense into account while calculating the cost of their services or goods manufactured by them and provided to the customers. This exercise has neither been done by the audit or by the assessee. Appellant relies upon the Chartered Accountant's certificate which simply says that the amount is shown as receivable in the next year and shown as expenditure for the previous year which basically does not need any expertise from the Chartered Accountant. Unfortunately, the appellant has not been able to obtain any certificate from the Chartered Accountant showing that the appellant has not passed on the service tax liability to the customers.(Para 5).

Appeal disposed of by way of remand.

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STO 2014 CESTAT 35
[Date of Order: 2014-01-27]

Service Tax: Software development and other information technology related services to its group/associated companies W.e.f. 16/05/2008: Refund: Scope: If the CENVAT credit account is correctly maintained the credit could not be taken in the account in the month of July 2008. When credit could not have been taken, question of accumulation of credit because of inability to utilize does not arise. Just because of the refund claim filed in November 2008 and because appellant did not follow the correct procedure for availing the CENVAT credit, the appellant find themselves in a situation wherein they have claimed accumulated CENVAT credit before payment and availment of credit. That being the position, the decision of the lower authorities to disallow the credit cannot be found fault with. Provisions of Section 11B would be applicable for the refund claims that are filed under Rule 5 of CENVAT Credit Rules 2004 also.(Para 4,5).

Services in dispute in this case are all covered if we apply the ratio laid down by the Hon'ble High Court of Karnataka in the case of CCE, Bangalore-III Vs. Stanzen Toyotetsu India (P) Ltd. STO 2011 Kar 817. (Para 3).

Appeal disposed off.

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STO 2014 CESTAT 34
[Date of Order: 2014-01-09]

Service Tax: Tax liability under the reverse charge mechanism, for having received of manpower recruitment or supply agency service: Scope and liability: Payments made to local vendors for purchase of foreign currency to facilitate foreign stay of petitioner's employees abroad, on which the tax demand is assessed is misconceived as purchase of foreign currency is neither a service nor a taxable service defined anywhere, in the provisions of the Act. As regards tax Iiability on reverse charge mechanism for remittances made for training of petitioner's employees at foreign locations, It is not clear how services provided and consumed outside the Indian territory are taxable under the provisions of Act. Since the tax under the provisions of chapter V of the Finance Act, 1994 is a consumption and destination based tax and the levy of tax is confined to services consumed or provided within the Indian territory, there is no basis for this aspect of the levy.(Para 1,3).

Pre-deposit ordered.

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STO 2014 CESTAT 33
[Date of Order: 2014-01-07]

Service Tax: CENVAT credit on "Civil Construction Service" and "Rent a Cab" operator services: Admissibility: There is an error in the computation of service tax demand. However; this fact was not brought to the notice of the adjudicating authority when the impugned order was passed. Further, the eligibility to CENVAT credit in respect of construction service stands decided in favour of the appellant by the decision of Hon'ble High Court of Andhra Pradesh in the case of C.C.E., Visakhapatnam-II Vs. Sai Sahmita Storages (P) Ltd. CEO 2011 AP 10. Invoices in respect of availment of CENVAT credit on rent a cab services, wherein the particulars of the service provider along with the registration number, particulars of the service recipient, value of service provided and service tax charged are clearly indicated. Therefore, CENVAT credit on the strength of these documents could not have been denied to the appellant. (Para 5.1, 5.2).

Appeal allowed by way of remand.

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