It is held that merely because assessee has not reverse credit attributable to provision of exempted services would not disentitle it to claim credit which is otherwise available in respect of input services used in provision of taxable services.
it was held that creation of cenvat documents and debiting duty without physical movement of goods and in turn took back the credit without receipt of any goods, is a clear violation of Central Excise Act and Rules and is liable to penalty.
The CESTAT Chennai in the case of Ansaldo STS Transportation Systems India Pvt. Ltd vs. Commissioner of Customs, Chennai held that if the importer had entered into transaction with related persons and failed to prove that the price had not been influenced by the relationship
It is only in cases duty is determined coupled with the fact that the duty is evaded by a reason of fraud, collusion or any willful mis-statement or suppression of facts or contravention of any of the provisions of this Act or the rules made there under with intent to evade payment of duty
The Commissioner has not taken into consideration the details of processed fabrics received by SCM and AP& Sons and not considered the evidences relied by the department and also white papers bearing the signature of Shri C. Manikandan
The Airlines Industry represented to the authorities that they were receiving payments in Indian currency and the new amendment would cause hardship to the exporters and to them. Consequently the exemption under Notification 29/2005-S.T., dated 15-7-2005 was issued restoring exemption to such services from Service Tax as was available in Notification No. 28/2004-S.T., dated 17-9-2004. The additional ground taken in the application for that purpose is that notification 29/2005-S.T., dated 15-7-2005 is only in nature of a clarification and hence it should apply retrospectively.
In the instant case the appellant is not rendering such service on commission basis. The amount paid by the publications is a fixed retainer fee on monthly basis. Thus by the above Circular, the appellant’s activity is not taxable under Advertising Agency during the disputed period. The Government intends to exclude print media from the purview of Service tax. In case of advertising services also, the circulars clarifying that the sale of space for advertising would not be taxable under the category of advertising services were primarily meant to save the print media from the burden of tax. In the services of sale of space of time for advertisement, a specific exclusion has been made to this effect. “Sale of space or time for Advertisement Services” was brought into the Service tax net w.e.f. 1-5-2006 only. The disputed period in the instant case is prior to that. Thus, the activity of the appellant during the disputed period is not taxable under Advertising Agency Service and Sale of Space or time for Advertisement Services too.
Considering the fact that the entire amount of service tax and interest has been paid before the issuance of the show-cause notice, I reduce the penalty under section 78 to 25% of the service tax but confirm the penalty imposed under section 77 by the impugned orders. The appellants are directed to pay penalty under section 78 confirmed by this order within 30 days of the communication of this order. Failing which, the appellants shall be liable to pay 100% of penalty as imposed in the impugned orders. The appeals are disposed of in the above terms.
Income from auction of abandoned cargo not taxable under Storage & Warehousing Services as its a sale – Even though the appellant is the custodian of the goods and not the owner, still transfer to title of the goods takes place during the auction and hence it is to be treated as a sale. The fact of sale is also evident from the sales tax having been paid by the successful bidder. Thus, when the transaction is one of sale and not a service, the question of payment of Service tax will never arise.
The short point in question is whether only a registered trademark has a right under any law for the time being in force In India and whether any law other than enacted law In force In India will come within the meaning of any law for the time being in force.
