In the opinion of this court, having regard to the provisions of section 78 of the Act and more particularly the first and the fifth proviso thereto as referred to hereinabove, the Tribunal was not justified in directing the petitioner to deposit the entire amount of penalties in addition to the service tax and interest. [...]

Section 65(105)(j) makes services rendered to a client by a C & F Agent in relation to clearing and forwarding agent in any manner a taxable service. Term ‘Clearing and Forwarding Agent’ is defined under section 65(25) to mean any person who is engaged in providing any service either directly or indirectly connected with clearing [...]

The taxable event as per the Finance Act, 1994 is the providing of the taxable service. In the present case, we find that not only were the services admittedly provided prior of 14.05.2003 but also the bills have been raised prior to 14.05.2003. The only thing that happened after 14.05.2003 was that the payments were [...]

As per Notification No. 5/06, the assesses are required to file a refund claim within the time prescribed under Section 11B of the Central Excise Act. As per Section 11B of the Act, the assessees are required to file a refund claim within one year from the relevant date and the limitation of one year shall not apply where duty has been paid under protest.

The works contract/job work may not separately provide for sale of the goods but may be a composite amount for doing the work. Therefore, the supply value of goods has to be understood in the context of the work contract/job work contract to determine whether it included in it also the sale of goods.

Issue for consideration before the Tribunal on merits would be whether the word roads would include within it runways at airports. Prima facie, it appears to us that runways at the airports are species of the genus road Therefore, the runways should also normally receive the same treatment as road. for service tax purpose.

We are unable to find from the orders of the authorities below as to the manner how the appellant has failed to get benefit of Notification No. 32/2004-ST, dated 3-12-2004.

The appellant brings out that since the liability is determinable after 18-2-2006, it has discharged tax liability with interest in respect of both the appeals although it sought registration after the impugned period. It was given to understand that the period covered in both the appeals are prior to the delivery of the judgment of Apex Court in the aforesaid citation.

Now the issue to be examined is whether shifting of goods within the factory premises amounts to production or processing of goods for, or on behalf of, the client. Obviously the word production cannot cover shifting of goods.

On a perusal of the definition of ‘Business Auxiliary Service’ as it stood during the material period, we are of the prima facie view that the appellant was functioning as a commission agent for AAI by collecting PSF for AAI and remitting the collections to them. It is not in dispute that the collection charges at the rate of 2.5% on PSF