Login | Register Now | Contact Us   
 

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 Decisions Taken by the GST Council in the 16th Meeting - 11.06.2017 List of Services under Reverse Charge Classification Scheme for Services Under GST
kosom ammar
STO 2011 Kar 1149
[Date of Order: 2011-09-08]

Service Tax: Penalty under Section 76: Scope: The assessee on being pointed out by the authorities for not paying the service tax, has paid the service tax with interest even before the issue of show cause notice. Sub-section (3) of Section 73 of the Finance Act, 1994, categorically states that if tax and interest is paid and the same is informed to the authorities, then the authorities shall not serve any notice calling upon the authorities to pay penalty.(Para 2)

Revenue appeal dismissed.

Free Preview
STO 2011 AP 1145
[Date of Order: 2011-09-08]

Tax under A.P. VAT Act, 2005 : Jurisdiction of the revisional/ appellate/assessing authorities to levy tax under Section 4(1) and (8) of the A.P. VAT Act, 2005 on SIM cards - pre-paid and post-paid; recharge coupons; value added services; telephone instruments, mobile handsets, modems and caller ID instruments; mobile telephone rentals; sharing of infrastructure; non-refundable deposits; refundable deposits etc.: Scope and liability:

1. SIM cards, recharge coupon vouchers, mobile telephone rentals on post paid connections, value added services such as ring tones, music down loads, wall papers etc., and proceeds received on sharing of infrastructure cannot be subjected to tax either under Section 4(1) or Section 4(8) of the Act.

2. Telephone instruments, mobile handsets, modems and Caller ID instruments are “goods” both under Article 366(12) of the Constitution of India and Section 2(16) of the Act.

3. In case these goods are sold or supplied to the subscribers by the service providers such “sale” or the “transfer of the right to use these goods” would be liable to tax either under Section 4(1) or Section 4(8) of the Act.

4. However, if, these goods are procured by the subscribers from suppliers, other than the service providers or their distributors/franchisees, the monthly charges, which the subscriber is called upon to pay by the service provider, would fall within “telecommunication service” and cannot be made liable to tax under the Act.

5. If non-refundable deposits are collected, by the service providers from their distributors, as security deposit for supply of SIM cards, recharge voucher coupons and the like, such deposits would not fall within the ambit of “goods” and cannot be brought to tax under the provisions of the Act.

6. If, on the other hand, the non-refundable deposit is received against supply of telephone instruments, batteries, accumulators etc., and it is established that the said deposit is a disguised form of consideration either for the sale or for the transfer of right to use such goods, then these deposits would form part of the sale consideration and be subject to tax under the provisions of the Act.

7. Likewise, if refundable deposits are collected from post paid subscribers as security for payment of dues towards STD or ISTD facilities provided by the service provider, then such deposits, not being “goods”, cannot be brought to tax under the Act.

8. If, however, the refundable deposits are for supply of telephone instrument, hand set etc., which are “goods” and it is established that the deposits are a disguised form of sale consideration, then these refundable deposits may also form part of the sale consideration under Section 2(29)(b) of the Act, and would be chargeable to tax under Section 4 thereof.(Para 66).

Writ petitions allowed.

Free Preview
STO 2011 Kar 1096
[Date of Order: 2011-09-08]

Penalty: Section 76: Section 73(3): Sub-sec. (3) of Section 73 of the Finance Act, 1994 categorically states, after the payment of service tax and interest is made and the said information is furnished to the authorities, then the authorities shall not serve any notice under sub-sec. (1) in respect of the amount so paid. Therefore, authorities have no authority to initiate proceedings for recovery of penalty under Sec. 76 of the Act. 

Free Preview
STO 2011 Kar 1059
[Date of Order: 2011-09-08]

Service Tax: Penalty under Section 76: It is high time, the authorities will change their attitude towards tax payers, understanding the object with which this enactment is passed and also keep in mind the express provision as contained in sub-Sec. (3) of Sec. 73. The Parliament has expressly stated that against persons who have paid tax with interest, no notice shall be served. If notices are issued contrary to the said Section, the person to be punished is the person who has issued notice and not the person to whom it is issued. The authorities shall issue appropriate directions to see that such tax payers are not harassed.(Para 3). The appeals are dismissed with the order to mark a copy of this order to the Commissioner of Large Tax Payers Unit who is in charge of collection of service tax to issue proper circular to all the concerned authorities, not to contravene this provision, namely Sub-Sec. (3) of Sec. 73 of the Act.(Para 4,5).

Free Preview
STO 2011 Kar 1208
[Date of Order: 2011-08-30]
Free Preview
CEO 2011 Mad 568
[Date of Order: 2011-08-25]
Free Preview
CEO 2011 Kar 556
[Date of Order: 2011-08-25]
Free Preview
STO 2011 Bom 1192
[Date of Order: 2011-08-23]
Free Preview
CIO 2011 Mad 238
[Date of Order: 2011-08-16]
Free Preview
CEO 2011 Kar 625
[Date of Order: 2011-08-11]
Free Preview
STO 2011 Mad 792
[Date of Order: 2011-08-08]

Service Tax: Works contract : Effective date of the service: Demand: Work contract was, first time, Included under Section 65(105) (zzzza) with effect from 1 st June 2007. The demand raised against the petitioner is not sustainable law, as the period for which the demand has been raised does not cover the services of the petitioner for imposition of service tax.(Para 17). The show cause notice as well as the impugned order, therefore, is out come of misreading of the provisions of the Finance Act 1994, which cannot be sustained in law.(Para 18). The writ petition is allowed, Impugned order is quashed.(Para 19).

Free Preview
STO 2011 Bom 375
[Date of Order: 2011-08-04]

Service Tax: Renting of Immovable Property Services: Presence of element of Service: The assumption by a legislative body that an element of service is involved in the renting of immovable property is certainly not an assumption which can be regarded by the Court as being so manifestly absurd or perverse as to lead to an inference that Parliament had treated as a service, an item which in no rational sense could be regarded as involving service. (para 33)

Service Tax: Renting of Immovable Property Services: Legislative Competence: The legislative basis that has been adopted by Parliament in subjecting taxable services involved in the renting of property to the charge of service tax cannot be questioned.. But more significantly, even if the Court were to proceed on the basis, suggested by the Petitioners that no element of service is involved, that would not make the legislation beyond the legislative competence of Parliament. So long as the legislation does not trench upon a field which has been reserved to the State legislatures, the only conclusion that can be drawn is that the law must be treated as valid and within the purview of the field set apart for Parliament. (para 33)

Service Tax: Renting of Immovable Property Services: Retrospective Effect: 34. The plenary power of Parliament to legislate can extend to enacting legislation both with prospective and with retrospective effect. As a matter of fact, Parliament had used language of width and amplitude in the original provision which adverted to a service provided or to be provided “in relation to renting of immovable property” for use in the course or furtherance of business or commerce. The expression “in relation to renting of immovable property” was broad enough to include both the renting of immovable property as well as services in relation to the renting of immovable property. The object of the amendment, brought about with retrospective effect, is to expressly bring the legislative provision in conformity with the original parliamentary intent. The purpose and object of validating legislation is to ensure a fundamental change of circumstances upon which the earlier judgment was founded. This may be done by reenacting retrospectively a valid and legal taxing provision and then by a fiction making the tax already collected stand under the reenacted law. (para 34,35,37)

Free Preview
CEO 2011 Mad 580
[Date of Order: 2011-08-04]
Free Preview
STO 2011 Del 1100
[Date of Order: 2011-08-03]

Service Tax: Air Travel Agent Services: Demand: The Commissioner had rightly held that the appellant had opted to pay tax on the “basic fare” and having done so, it should pay the tax on the actual “basic fare” instead of tax on much lower amount declared in the returns. There was thus, short payment of service tax whether calculated on basic fare basis under Rule 6(7) at the rate prescribed thereunder or calculated at the normal rate on the gross commission.(Para 5).

Penalty under Section 77: Since it can be levied only on non-filing of the return and in the present case, the appellant had been admittedly filing the returns, the penalty under Section 77 has been set aside by the Tribunal.(Para 7).

Penalty under Section 76 and 78: The appellant has been able to prove its bona fides. Appellant was paying the service tax as per its bona fide understanding that it was required to be paid on the commission retained by them and that the method of calculation was not clear to the appellant. This explanation gains momentum from the conduct depicted by the appellant after the visiting team of the Department on 05-09-2005 had pointed out the correct method of computing the service tax. Once this mistake was realized, without even waiting for the show cause notice, which was issued on 17th October, 2005, short-fall was made good on 6th September, 2005 i.e. on the very next day after the search. Thus not only the entire tax was paid within two days, so much so, even the interest on the delayed payment was made good. The service tax was a new tax imposed on the Air Travel Agent Services. There were many misgivings and confusion which led to committal of defaults by many such persons. In fact, the Department itself issued Circular accepting the fact that there was confusion and on that basis penalties in all such cases were waived in respect of those who had paid the service tax in response of the said Scheme. (Para 21). As a result, penalties imposed upon the appellant under Section 76 and 78 of the Finance Act are hereby set aside.(Para 22). The appeals are allowed in the aforesaid terms.(Para 23).

Free Preview
CEO 2011 Del 619
[Date of Order: 2011-08-02]
Free Preview
CEO 2011 HP 558
[Date of Order: 2011-07-29]
Free Preview
CEO 2011 Cal 621
[Date of Order: 2011-07-28]
Free Preview
CEO 2011 AP 514
[Date of Order: 2011-07-27]
Free Preview
CEO 2011 Kar 587
[Date of Order: 2011-07-21]
Free Preview
CEO 2011 P&H 628
[Date of Order: 2011-07-20]
Free Preview
< Previous 6 7 8 9 10 11 12 13 14 15 Next >
(DISCLAIMER: Despite all efforts have been made to reproduce the orders and other related contents correctly, there may still be chances for such errors and/ or omissions to have crept in inadvertently. The access and circulation is subject to the condition that Easy Service Tax Online Dot Com Private Limited is not responsible / liable for any loss or damage caused to anyone due to any mistake / error / omissions.)
 
 

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. Mr Certify 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.