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CESTAT Mumbai

Penalty can be imposed for default/delay in payment of Service Tax under both Section 76 & 78

December 23, 2019 8076 Views 0 comment Print

Penalty under Section 76 of the Finance Act, 1994 can be imposed for mere default/delay in payment of Service Tax in addition to the penalty under Section 78 and these penalties are mutually exclusive and even if offences are committed in the course of same transaction or arise out of same act, penalty is imposable for ingredients of both offences.

No Service Tax on pure sale un-associated with any service component

December 13, 2019 1272 Views 0 comment Print

Aviat Health Care Pvt. Ltd. Vs Commissioner of CGST (CESTAT Mumbai) It is worthwhile to mention here that ‘trading’ is a pure sale which is subjected to the taxable jurisdiction of the provisional Government and no Service Tax liability accrues from pure sale un-associated with any service component as has been elaborately dealt by the […]

Cenvat credit on outdoor catering activity and rent-a-cab services

December 3, 2019 1101 Views 0 comment Print

M/s. Mediacom Media India Pvt. Ltd. Vs C.C.G.S.T. (CESTAT Mumbai) Observing that definition of input service was very wide and that the only condition precedent was that it should be the activity relating to business, CESTAT Mumbai has allowed Cenvat credit on outdoor catering services and rent-a-cab services for the period 2007-2010. Rule 2(l) of […]

Supplies made to SEZ from DTA units shall be treated as export

December 2, 2019 1353 Views 0 comment Print

For the period from 10-2-2006, the definition of the term ‘export’ under the Customs Act is not consistent with the definition of the term ‘export’ under the SEZ Act. However, the definition of the term ‘export’ under the SEZ Act shall prevail over the definition of term ‘export’ under the Customs Act. Therefore, supplies made to SEZ from DTA units shall be treated as export.

Service tax not payable on mere collection of event fees for organisers

November 11, 2019 864 Views 0 comment Print

The appellant does not offer ‘convention services’ but gets events organised by professionals and, by collecting fees which are transmitted to such organisers, enables its members to participate in them. There is no allegation that any part of the fees charged by convention organisers is retained by the appellant. Thus, the activity is beyond the purview of taxability under section 65 (105) (zc) of Finance Act, 1994.

Antenna for base station classifiable under CTSH 85177090 as parts

November 6, 2019 4716 Views 0 comment Print

Commissioner of Customs Vs Reliance JioInfocom Ltd (CESTAT Mumbai) In the present case, the manufacturer of Antenna as well as the chartered engineer’s certificate, in clear terms clarified that the Antenna in question transmits and receives only signals and not performing any other function like conversion or regeneration of voice, images or other data signals […]

Casino vessels classifiable as ‘passenger ship’ and not as‘pleasure boats’

November 1, 2019 1524 Views 0 comment Print

‘Casino vessels’ could not be classified as ‘pleasure boats’ as the vessel was a supply vessel used for transport of persons and goods, the correct classification would be heading no. 8901 90 00 which covers’ Other vessels for transport of the goods and other vessels for transport of both persons and goods’ and not under heading No. 8903 9990. More so,  the goods falling under heading no. 8901 were exempted under Not. 21/2002 read with Notification No. 20/2006.

Export of Scientific and Technical Consultancy Service – POPS Rule 3 when applicable

October 20, 2019 2004 Views 0 comment Print

CESTAT Mumbai has allowed refund of Cenvat credit on export of Scientific & Technical Consultancy services. Considering the pricing method, it held that Rule 3 and not Rule 4 of the Place of Provision of Services Rules, 2012 was applicable.

Cleaning service through manpower engaged under own control is not Manpower services

October 7, 2019 3255 Views 0 comment Print

t is apparently clear that appellant was providing cleaning service through manpower engaged under its control and supervision and not supplied manpower to the service receiver to undertake cleaning service under the control and supervision of the service receiver and and the same cannot be treated as Manpower, recruitment or Supply Services.

CESTAT on Classification of articles of paper and printing industry

September 25, 2019 1314 Views 0 comment Print

Appellants are engaged in the manufacture of various Computer Stationeries, LIC Forms, Bank Statement Forms as per the requirement of LIC, Banks & Govt department as per the requirements of LIC, Bank and Government department, falling under chapter sub heading 482040 of Central Excise Tariff Act, 1985 and paying duty accordingly.

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