CESTAT Delhi

Imposition of penalty under Section 76 is for failure to pay the service tax by the person liable to pay the same

M/s Quality Welding Works Vs CCE (CESTAT Delhi)

Notwithstanding anything contained in the provisions of Section 76, 77 or 78, no penalty shall be imposable on the assessee for any failure referred to in the said provisions, if the assessee proves that there was reasonable cause for the said failure." In other words, the assessee has to establish reasonable cause for the failure which c...

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Larger Bench decision on the concept of ‘transaction value’

M/s Maruti Suzuki India Limited Vs CCE (CESTAT Delhi)

The appellants, manufacturers of motor vehicles, entered into dealership agreements with their dealers. The agreement provided for servicing and warranty including free service. The dealers margin covered pre-delivery inspection and three after sales services. The issue, therefore, was whether such pre-delivery inspection and after- sale-...

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CESTAT Larger Bench decision on levy of service tax in case of turnkey contracts

CCE, Raipur Vs M/s BSBK Pvt. Ltd. (CESTAT Delhi)

The Hon?ble CESTAT, Delhi held in case of Daelim Industrial Co. Ltd Vs CCE, Vadodara (‘Daelim’) (2003-TIOL­1 10-CESTAT-DEL) that a works contract cannot be vivisected and a part of it cannot be subjected to service tax. In the case of CCE, Raipur Vs M/s BSBK Pvt. Ltd (2009 (13) STR 26) it was observed by the Hon?ble CESTAT, Delhi tha...

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There is no provision for adjustment for short payment of service tax of earlier period against excess payment of service tax in subsequent period

Lilason Breveries Ltd. Vs. CCE (CESTAT Delhi)

Learned Chartered Accountant submits that the excess amount paid in the subsequent period may be treated as mere deposit which can be adjusted against the earlier short payment and it may be paid alongwith interest. I am unable to accept the contention of the learned Chartered Accountant. The assessee paid the service tax of excess amount...

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CESTAT decision – Service Tax on Management Consultant’s Services (MCS)

M/s. Nirulas Corner House Pvt. Ltd. Vs. Commissioner of Service Tax (CESTAT Delhi)

M/s. Nirulas Corner House Pvt. Ltd. („the Appellants?) were engaged in the food and confectionary business. They had entered into an agreement with M/s. Sagar to permit them to run restaurants in the name of “Nirulas” as per the specified plans with regard to the location of the restaurant, area, interiors and other details. As per ...

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Place of performance of service is decisive for determining event of taxability as well as incidence of tax

Microsoft Corporation (I) (P) Ltd. Vs Commissioner of Service Tax (CESTAT New Delhi)

The appellant appears to have performed service in India for ultimate consumption thereof in India by its clients/customers in India. The service is destined to exhaust in India and extinct soon after performance thereof. Post performance liability only remains to be discharged by foreign principal through the appellant in India. Thus the...

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Sharing of knowledge shall not be called as consulting engineering service when expertise acquired by a concern is also used for its own benefit along with others

Nyco S. A. Vs CST (CESTAT Delhi)

6. We have thoroughly gone through the averments of both the sides. To appreciate the case of the Revenue, Revenue should have brought to record that Nyco is a consulting engineering firm providing engineering service commercially having been manned by professional qualified engineers. But primary object appears to be sharing of know how ...

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Credit on Mobile Phone Bill is admissible when the calls made from the mobile were relatable to the business of the assessee even when such phones were not installed in their premises.

URSS Tech Service Pvt. Ltd. Vs Commissioner of Central Excise, Jaipur (CESTAT New Delhi)

In the present case, the only ground on which it was proposed to deny Cenvat Credit on Service Tax is the non-installation of mobile phones in the appellant’s premises. Neither is there any ground in the notice nor any finding that the calls made from the mobile were not relatable to the business of the assessee. In this view of the m...

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Scope of business auxiliary service rendered by an authorized car dealer for arranging finance for its buyer

Roshan Motors Ltd. Vs CCE (CESTAT New Delhi)

Normally vehicles changed hands from the manufacturer to the customers through the authorized dealers and the customers can arrange finance independently through any other person; if the third party has arranged the finance to the buyer of the vehicle, the services of the said third party would undoubtedly come under the business auxiliar...

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If Assessee has merely taken cenvat credit and not utilized or taken any advantage of such credit, payment of interest is not sustainable

Lafarge India Pvt. Ltd. Vs CCE (CESTAT Delhi)

Lafarge India Pvt. Ltd. V. CCE (CESTAT Delhi) - Merely credit was taken by the assessee and not utilized and not taken any advantage of such credit, payment of interest is not sustainable. There is no allegation that the appellant utilized or taken any advantage of the credit and therefore recovery of interest is set aside. ...

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