The Tribunal confirmed service tax liability after finding that exemption conditions were not satisfied. It held that the burden of proof lies on the assessee to establish eligibility. The ruling emphasizes strict interpretation of exemption notifications.
The Tribunal found that the department did not establish key elements such as origin and movement of goods. It held that failure to discharge burden of proof invalidates penalties.
The Tribunal held that minor excess quantity supplied to cover transit damage does not amount to mis-declaration. It ruled that confiscation and penalty were not justified.
The tribunal held that issuing a show cause notice was invalid where tax liability was already declared in returns. The demand and penalties were set aside as proceedings lacked legal basis.
The issue involved classification of services related to rake movement. The Tribunal held that deployment of staff falls under manpower supply, not cargo handling. The takeaway is that correct classification determines tax liability.
The issue was whether the service provider was liable to pay service tax on manpower services. The Tribunal held that liability rests with the recipient under reverse charge, making the demand unsustainable.
The issue was whether services related to road construction for government bodies are taxable. The Tribunal held that such services are exempt, making the demand unsustainable.
The Tribunal remanded disputes over denied CENVAT credit and export of services after noting that documentary verification and disclosure of the departmental report were necessary.
CESTAT Allahabad held that demand invoking extended period of limitation cannot be sustained since there was bona fide that services fall under negative list. Accordingly, appeal is allowed and order is set aside.
The Tribunal held that service tax liability cannot be determined merely from Form 26AS entries without examining the nature of services. It set aside a ₹47.96 lakh demand after finding that the services were exempt road and canal construction works.
