Login | Register Now | Contact Us   
 

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%FM started budget vote on accountFinance Minister tables Interim Budget in Parliament

Recent Important Case laws
Service TaxCentral ExciseCustoms
More Case Laws...
STO 2014 CESTAT 1
[Date of Order: 2014-01-03]

Erection , Commissioning & Installation Service: Abatement: Inclusion of value of tanks and pumps supplied by the client:  The gross amount charged from the customer shall include the value of plant, machinery, equipment, parts and any other material sold by the commissioning agency, during the course of providing service. The Notification states in unambiguous terms that the gross amount charges shall include the value of plant, other material etc. sold. It does not speak of the cost of material supplied by the service receiver, and therefore it will be improper to read this in the Notification and arrive at an unintended conclusion. Tanks and pumps which are required to be installed themselves, cannot be considered to be material supplied by the clients for installing any other goods. Value not includible in view of Larger Bench judgment in the case of Bhayana Builders. Benefit of Notification No 1/2006 - S.T. is available.

Free Preview
STO 2013 CESTAT 1594
[Date of Order: 2013-12-31]

Construction Service: Demand: Appellant has executed around 40 contracts with their clients. Commissioner has examined only one contract and has held that they have also provided services of interior decorator He has further presumed that in all other contracts, the appellants have provided such services and has confirmed the demands in respect of all the contracts without verifying and examining such other contracts: Matter remanded.

Free Preview
STO 2013 CESTAT 1602
[Date of Order: 2013-12-30]

Condonation of delay: Delay within extended period: Application not filed before Commissioner (A): Dismissal of appeal on limitation ground: Matter remanded as defect curable.

Free Preview
STO 2013 CESTAT 1600
[Date of Order: 2013-12-27]

Demand: Off short service: Appellant is a company located in Korea and have no branch or any establishment in India. In respect of a taxable service provided by an offshore service provider not having any branch office or establishment in India to a person in India, service tax could be charged from the service recipient in India w.e.f. 18.4.2006. But neither during the period prior to 18.04.06 or during period w.e.f. 18.04.06, there was any provision to charge service tax from an offshore service provider in respect of taxable service provided by him to a person in India: Demand set aside.

Free Preview
STO 2013 CESTAT 1599
[Date of Order: 2013-12-20]

Penalty: Service tax paid before issuance of show cause notice: Penalty under Section 76 set aside: Section 78 penalty reduced to 25%.

Free Preview
STO 2013 CESTAT 1592
[Date of Order: 2013-12-11]

Demand: Statutory authority: Irrespective of its status as a public authority, the appellant is an assessee : Appellant as an assessee and cannot delude itself by an assumption that it is immune to the process of law or adopt a condescending attitude towards the formal processes of law: Appellant would conduct itself in future with greater fidelity to the mandate of law, including assessment proceedings.

Free Preview
STO 2013 CESTAT 1591
[Date of Order: 2013-12-10]

Erection Commissioning or Installation Agency: Service rendered by appellants does not amount to erection, commissioning or installation service as the petitioner did not provide any service falling within the definition of erection commissioning or installation service, on the activity of acting as a channelising agency for payment of funds received by State Governments- State Power Utilities from REC and in arranging payments out of such funds received, to the contractors after monitoring performance of the contracts.

Free Preview
STO 2013 CESTAT 1610
[Date of Order: 2013-12-10]

Works Contract Service: Demand: Stay: Classification: Service which commenced prior to 01.06.2007 (and was at that time classified as other construction services), as a works contract service after 01.06.2007 could be availed and the benefit of the 2007 Rules and the composition scheme thereunder would be available, by vivisecting a composite contract for classification as one service prior to 01.06.2007 and as works contract service after this date: Directions issued for partial pre deposit.

Free Preview
STO 2013 CESTAT 1576
[Date of Order: 2013-12-03]

Manpower Supply Service: Demand: Departmental appeal: It is not in dispute that the respondent has paid excess amount in the show-cause notice. Revenue has failed to produce any evidence to show that the respondent has recovered this amount or the amount of service tax paid by them from the service recipient: No infirmity in the impugned order: Appeal dismissed.

Free Preview
STO 2013 CESTAT 1584
[Date of Order: 2013-12-02]

Penalty: Simultaneous penalty: If penalty under Section 78 is imposed then penalty under Section 76 is not required to be imposed on the appellant.

Free Preview
STO 2013 CESTAT 1605
[Date of Order: 2013-12-02]

Refund: Notfn.No.5/2006-CE(NT): Since the appellants have submitted the claim electronically in pursuance of Board Circular as well as the trade notices, it will be in interest of justice not to treat the claims as time barred

Free Preview
STO 2013 CESTAT 1547
[Date of Order: 2013-11-29]

Service Tax: Whether a proprietary concern can be considered as a commercial unit for charging of Service Tax under “Business Auxiliary Service” (BAS): Scope: Appellant has not contested the issue on merits but has contested the demand on the grounds that extended period cannot be invoked in the present proceedings, because there was a bonafide view, as per CBEC circular and various judicial pronouncements that the word 'commercial concern' did not include the services provided by the individuals or proprietary concern. The word 'commercial concern' under Section 65(105)(zzb) of Finance Act, 1994 was substituted with the word 'Any person' with effect from 01.05.2006. Appellant started paying Service Tax after availing the admissible value based exemption. Even services rendered prior to 01.05.2008 and amount received after 01.05.2006 was not required to be charged to Service Tax. Under the above facts and circumstances, no suppression or mis-statement with intention to evade payment of Service Tax can be attributed on the part of the appellant. Under similar circumstances, it has been held by CESTAT and Gujarat High Court in the case of Triveni Engg. Works Ltd Vs. CCE Allahabad CEO 1996 CESTAT 51, Garden Silk Mills Ltd. Vs. CCE Surat-I (supra) and CCE Surat-I Vs. Garden Silk Mills CEO 2010  Guj 1200 that the extended period cannot be invoked.(Para 4).

Appeal allowed as time barred.

Free Preview
STO 2013 CESTAT 1548
[Date of Order: 2013-11-29]
Free Preview
STO 2013 CESTAT 1588
[Date of Order: 2013-11-29]

Cenvat Credit: Input Service: Insurance coverage to the employees of the assessee: Credit as admissible.

Free Preview
STO 2013 CESTAT 1582
[Date of Order: 2013-11-29]

Penalty: Simultaneous penalty under Section 76 and 78 cannot be imposed: Case of forgery.

Free Preview
STO 2013 CESTAT 1593
[Date of Order: 2013-11-28]

Penalty: Section 73(3): Service tax along with interest has been paid much before the issue of the Show Cause Notice, therefore, in view of the provisions of Section 73 (3) of the Finance Act, 1994 absence of any allegation of suppression, fraud etc with intent to evade payment of service tax Show Cause Notice is not to be issued: Penalty set aside.

Free Preview
STO 2013 CESTAT 1587
[Date of Order: 2013-11-25]

Penalty: Section 73(3): Service tax and interest paid before issuance of show cause notice: No suppression of facts: Penalty under 76, 77 and 78 set aside.

Free Preview
STO 2013 CESTAT 1585
[Date of Order: 2013-11-25]

Appeal: Dismissal of appeal by Commissioner (Appeals) on the ground of delay: Not giving any chance to the appellants to file application for condonation of delay, which is a curable defect: Matter remanded.

Free Preview
STO 2013 CESTAT 1598
[Date of Order: 2013-11-25]

Penalty: Section 77: Service tax paid before issuance of show cause notice: Section 73(3): Notice was not required to be issued: Penalty set aside.

Free Preview
STO 2013 CESTAT 1590
[Date of Order: 2013-11-22]

Penalty: Appellants obtained registration in 2003 but neither paid service tax nor filed returns: This happened upto August 2006. As the appellant had not paid service tax nor filed any return, therefore, no merit in the contention of the appellant that the appellants are not liable for penalties under Section 76 & 77 of the as imposed under the adjudicating order: Penalty under Section 78 also sustained.

Free Preview
More Case Laws...
 
 

www.centralexciseonline.com

 


www.taxolegal.com


Page copy protected against web site content infringement by Copyscape


www.customsindiaonline.com
Home | Mission | Contact Us | Acknowledgements © 2009 Copyrights, All Rights Reserved. 
Disclaimer Though all efforts have been made to reproduce the order and other contents correctly, the access and circulation is subject to the condition that EASY SERVICETAXONLINE DOT COM PRIVATE LIMITED is not responsible/liable for any loss or damage caused to anyone due to any mistake/error/omissions. The Site is constantly updated and any or all of the contents are liable to be modified, altered, deleted or replaced. EASY SERVICETAXONLINE DOT COM PRIVATE LIMITED is not responsible/liable for any loss or damage caused to anyone whether directly or indirectly  due to any modification , alteration, addition, deletion or replacement of any of the contents.

Copyright : Reproduction of news articles, photos, or any other content in whole or in part in any form or medium without express written permission of  EASY SERVICETAXONLINE DOT COM PRIVATE LIMITED is prohibited.Do not copy contents of this site . All pages are protected by COPYSCAPE. Plagiarism will be detected by COPYSCAPE.