The issue was whether statutory auction fees are taxable as service consideration. The Tribunal held that such fees are compulsory levies under law and not taxable. It clarified that statutory functions performed by public authorities do not attract service tax.
The Tribunal examined whether threshing and redrying of tobacco leaves fall under Business Auxiliary Services. It held that the activity is not taxable, setting aside the demand.
The tribunal held that expatriate personnel working under the full control and supervision of the Indian company were employees, not service providers, and therefore payments relating to their salaries were not liable to service tax.
The Tribunal held that exemption notifications for Education Cess and SHEC apply only to Clean Energy Cess and not to CVD on imported coal. The case was remanded only to verify whether any cess was wrongly levied on CEC.
The tribunal held that TDS paid by the service recipient over and above the contract value cannot be included in the taxable value for service tax. Only the amount charged in the invoice forms the basis for service tax liability.
The Tribunal declined to treat the retail outlet price as the assessable value under valuation rules, noting that the Department’s case relied on grounds not properly established in the notice.
The Tribunal ruled that port dues collected from port users had already suffered service tax. Retention of a portion of those dues could not be subjected to tax again under another category.
The Tribunal held that customs authorities cannot discard the declared export price without valid reasons or evidence. Transaction value supported by invoices and BRC must normally be accepted.
CESTAT Hyderabad held that expenses incurred for travel and stay of foreign specialists cannot be included in the taxable value since they were not charged by the service provider as consideration.
The tribunal held that installation and HVAC works involved supply of materials such as piping and wiring on which VAT was paid. Therefore, the contracts qualified as works contract service and not pure service.
