Service Tax judiciary-2

Service Tax on Renting of immovable property is Constitutional: Allahabad HC

N.K. Bhasin Vs Union of India (Allahabad High Court)

Nature of the transaction made by the Petitioner with its tenant clearly amounts to renting of an immovable property for the purpose of business or commerce and is, therefore, clearly covered by Section 65(90­a) of the Finance Act, 1994 and service tax is clearly livable thereon...

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Service Tax Payable on Transportation Charges Paid for Customer and recovered later

Pepsi Foods (P) Ltd. Vs. CCE (CESTAT Chandigarh)

In this case the appellant itself has arranged for transportation and paid the transportation cost and the same has been recovered from the bottlers. The contention of the appellant is that they were under bona fide belief that the transportation cost is borne by the bottlers and they are required to pay service tax. ...

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Input services used for providing output service not disqualified on the basis that the same had only peripheral connection with output service

CCE, Vs M/s Convergys India Services Pvt. Ltd. (CESTAT Chandigarh)

These are 11 appeals filed by the Revenue against various impugned orders. As the issue involved in all these appeals are similar and the respondent is same, we take up all these appeals together for disposal. The respondents are registered with the Department for service tax purposes. They have filed refund claims under rule 5 of Cenvat ...

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Refund of Service Tax on to & fro fright charges allowed despite no bifurcation

Cap & Seal (Indore) (P) Ltd. Vs. CCE (CESTAT Delhi)

Rejection of refund claim filed under Notification No. 41/2007-S.T., dt. 6-10-2007, as amended is the subject matter of present dispute. The learned Commissioner (Appeals) vide the impugned order dated 6-8-2010 has denied the refund benefit on the ground that though, to and fro freight charges have been claimed by service provider, no sep...

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No provision for inclusion of value of scrap as additional consideration

Shapoorji Pallonji & Co. Ltd. Vs. CCE (CESTAT Mumbai)

There is no provision in Service Tax Rules for inclu­sion of value of scrap as an additional consideration; only the amounts received towards taxable services are leviable to service tax. ...

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HC allows Refund of Service Tax paid on Clearing & Forwarding Services for the period 16.10.1998 to 01.09.1999

Ambuja Cements Ltd Vs. Commissioner, Service Tax Commissioner Ate, (Delhi High Court)

Appellant/Assessee is inter alia engaged in the manufacture of clinker and cement falling under Chapter heading 25 of the CE Tariff Act, 1985. Between 16th July, 1997 and 30th September, 1999, the Appellant received 'Clearing and Forwarding Agent Service' from various services providers. ...

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Marketing Expense sharing would not Amount to BAS Services

SMV Beverages Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)

The definition of business auxiliary service may not cover the transaction in this case, as the main appellant is not promoting or marketing of services provided by PFL as there is no service which has been provided by PFL in the case in hand....

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No Service Tax on Service provided by Club to its Members

M/s DLF Recreational Foundation Ltd. Vs CST, New Delhi (CESTAT Delhi)

There are no operative legislative provisions of the Act legitimising the levy and collection of service tax from the appellants, for providing Club or association service, in so far as these relate to any services provided to members of these appellants....

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Training & Coaching services to Students by Trust liable to Service Tax

Chanakya Mandal Vs Union of India (Bombay High Court)

A educational coaching is covered by the expression coaching centre as defined in section 65(26) and (27). That it is not on commercial basis or predominantly for profit is the only argument canvassed throughout....

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No Penalty for non payment of service Tax if no willful suppression of facts to evade tax

Mahadev Logistics, Vs Customs and Central Excise Settlement Commission (Chhattisgarh High Court)

Court is of the considered opinion that there is no willful suppression of facts to evade tax on the part of the petitioner and it was bona fide on the part of the petitioner, it was not deliberate and in absence of finding relating to mensrea recorded by the Settlement Commission, the penalty imposed upon the petitioner under Section 78 ...

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