The assessee did not file ST-3 returns declaring the correct taxable value as prescribed. We find that the Joint Commissioner had held that the assessee was not liable to pay service tax on demurrage and handling charges with respect to export cargo/baggage in appellants’ own case. The Commissioner has refrained from confirming the demand for extended period. The circumstances clearly show that the appellant had not attempted to evade service tax due. Moreover, the liabilities confirmed followed interpretation of provisions which could also accommodate the view held by the appellants.
I, however, find that prior to 10/09/2004 collection of cheques / bills etc. was not part of business auxiliary service and scope of customer care service cannot be stretched to cover such collection prior to this date under sub-clause (iii) of definition. Customer care service relates to post sale services rendered to the users / consumers by the service provider who provide this care on behalf of the client. No element of such customer care is present in the activity of collection of bills etc. Further, if collection of chequ
We find that as per the appellant, major amount of demand working out to Rs.12.07 crores pertains to capital goods credit utilised. We note that the Commissioner wrongly found that the restriction contained in Rule 6(3) of CCR as regards the use of cenvat credit above 20% of the tax paid applied to credit of capital goods also. In the circumstances, we set aside the impugned order and remand the entire case to the Commissioner for a fresh decision on all issues after hearing the assessee. The appeal is allowed by way of remand. Stay petition is also disposed of.
After specific category is introduced as a taxable service in the statute from a specified date, the said activity cannot be a taxable entity or technical entry in any other services prior to that date.
Whether, in the remanded matters, the appellant should be required to establish integral connection between the service and the manufacture of final products for the benefit of CENVAT credit on the service as held by the learned Member (Judicial) relying on the Hon’ble High Court’s judgment in the case of Ultratech Cement Ltd (vide supra)
In the instant case, the refund claim was filed on 2/1/2009. The learned Consultant’s contention is that the marginal delay of 3 days should be condoned. Since there is a delay of three days, it is not within the power of the authorities to condone the delay in filing the refund claim, that too a time limit which is envisaged in the Notification.
Service Tax – Condonation of delay in filing appeal – Submission of the learned Chartered Accountant that the appellant company had different division and departments situated in the same building at Bangalore and the receipt of the said order in one department was not communicated to the legal department to prefer an appeal, is an argument without merits. It is for the appellant company to arrange his business in a manner that he takes action exercising his legal right of appeal with due diligence.
It is submitted that destination charges or ground handling charges were collected by MSIL for storage and warehousing service in relation to the clearance of goods. The service formed an integral part of service relating to clearance of goods and the charges were towards storage and warehousing.
We find that in an identical issue this bench had taken a view in the case of Chakita Ranjini Udyam (supra) that the value of the rubber, cushion, gum and solution consumed in the retreading/ reconditioning of tyres need not be included in the value for the discharge of Service Tax and benefit of Notification No.12/2003 is available.
SAP India Pvt. Ltd., the Appellants, entered into end-user license agreements with clients for maintenance of information technology software already installed in the computer systems and made operational. Show cause notice (SCN) was issued alleging
