Outdoor Catering Service: Input Service Credit: Credit of Service Tax paid on the outdoor catering services by the canteen located in the factory premises is available to the assessee.

Erection, Commissioning or Installation Service: The activities like laying the pipe in wall / roof / floor for crossing of wires, fixing the junction box, MS box, Wooden Box, fixing the cables trays to lay the cables, digging the earth to lay the cables and digging the earth pits for earthing of equipments would not amount to commissioning, installation of plant, machinery and equipment. Therefore, Service Tax is not leviable in this regard.

Real Estate Agent Service: Stay: Appellant occupy the land and give it on lease, the land remains with appellants, hence, no taxable service is rendered. Stay granted.

Cenvat credit: Excess credit taken not utilized as sufficient balance available in cenvat credit account, credit reversed on own volition on the mistake being pointed out, there is no question of interest and penalty.

Stay: Business Auxliary Service: Re-processing and reclaiming the metal from the waste and scrap supplied by the steel plant are exempted from the payment of service tax under Notification 8/2005 ST dated 1st March, 2005. Applicants already deposited substantial amount: On the basis of meritorious contention and fact of having already paid substantial amount stay from the balance amount of service tax, penalties and interest granted.

Repair & Maintenance: Activity undertaken by Appellants amounts to manufacture, hence service tax cannot be levied.

Demand: Based on reconciliation of Balance Sheet with ST-3 returns: No evidence with the department to prove that receipts shown in the B/s were for taxable services rendered: departmental appeal rejected.

Penalty: Section 76: The provisions of Section 73 (3) appears to have been incorporated with an intention that if assessee makes mistakes while doing self assessment, he can rectify and intimate to the department. It may not be correct to say that in such a situation penalty can be imposed.

Stay: Arguable case: appellant directed to pay 25% amount as pre deposit.

GTA Service: Outward movement of goods: Cenvat credit of service tax utilized for payment of service tax on GTA service: Issue debatable as matter referred to Larger Bench: Stay granted.

Penalty: Provisions u/s 76 77 and 78 are covering different situations and the authority has to justify the imposition of penalty under each section. Matter remanded back.

Cenvat credit: Input Services: Cellular phone bill not in the name of appellants, credit not admissible: Insurance service: Credit availed on the strength of photocopy of insurance policy: Matter remanded for verification by applying the test laid down by the Supreme Court in Maruti Suzuki case.

Penalty: Two penalties cannot be imposed for same offence: Once penalty u/s 78 is confirmed, penalty u/s 76 can be dropped.

Export of Service: The foreign recipient did not have any commercial or industrial establishment or office in India is a matter which would decide whether the services could be considered as export of service. Matter remanded back.

Security Agency Service: Stay: Appeal disposed of by directing the appellant to pay the remaining amount of service tax: Commissioner (A) would thereafter decide the main appeal on merits.

Goods Transport Operator Service: Issue covered by decision in Gujarat Carbon & Industries Limited: Hence departmental appeal dismissed.

Cable TV Operator: No evidence that each cable operator paid Rs.200/- for each KTV connection to MCTC, enhancement from Rs.20/- to Rs.200/- by the Commissioner not sustainable.

Business Auxiliary Service: Appellant a CHA gets brokerage from steamer agent for providing containers: since the secondary services ultimately get consumed/merged with services that are being exported, no service tax would be leviable on such secondary services, the assessees cannot be held liable to pay service tax.

Service Tax: Cable Operators Services: Penalty: The penalty liability under Section 76 and 78 can be set aside in this case, as the respondent is a small time cable operator, may be unaware of the provisions of the Finance Act, 1994, as regards the applicability of the service tax liability to ‘Cable Operator Services'. Invoking the provisions of Section 80 of the Finance Act, 1994, the impugned order to the extent it sets aside the penalty imposed under Section 76 & 78 of the Finance Act, 1994, is correct and does not require any interference. (para 7.1)'

Service Tax: Cable Operators Services: Interest: Interest liability has to be discharged by the respondent on the amount of service tax which escaped the tax net during the relevant period. The impugned order to the extent it sets aside the interest liability imposed under Section 75 of the Finance Act, 1994 is set aside and the appeal of the Revenue to that extent is allowed. (para 7.2)

Service Tax: Goods Transport Agency Service: Service Tax Liability discharged utilizing Cenvat Credit: Pre-deposit: In view of the divergent views held by the Tribunal, waiver of pre-deposit of the interest confirmed against the appellant and stay recovery thereof till the disposal of the appeal. The stay application is allowed. (para 3)