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We are sharing with you FAQ on Works Contract Composition scheme w.e.f 1st July, 2012 and analysis of an important recent judgment of the Hon’ble Supreme Court in the case of M/s Nagarjuna Construction Company Ltd. Versus Government of India & ANR on the following issue:-
Whether the Cenvat credit can be denied on the ground that the invoice number was handwritten or rubber stamped but not printed on invoice? The appellants are in appeal against the impugned orders wherein input credit taken by them on duty paid invoice was denied only on the basis that the invoice number was handwritten or rubber stamped but not printed.A show-cause notice was issued and demands were confirmed by both the lower authorities. Aggrieved from the said orders, an appeal was filed before the CESTAT-Mumbai.
Issue: Whether there is need for one to one co-relation of CENVAT credit availed on input services towards payment of output services? Facts: The appellants are manufacturer of transmission towers and also providing services of erection, commissioning & installation, management, maintenance or repair, testing, inspection of these towers etc. for their activity of manufacturing and providing the above services, the appellants availed CENVAT credit on inputs, capital goods and input services.
In the present case, during the course of scrutiny of the records of M/s Shah Precicast (P) Ltd. (Respondent), it was found that they had taken Cenvat credit on the strength of the Xerox copy of the bill of entry. Therefore, the Revenue issued a show-cause notice for wrong availment of Cenvat credit on the strength of Xerox copy of bill of entry and proposing penalty for suppression of facts with an intention to evade duty.
With effect from 1 July, 2012, there are certain services on which 100% service tax needs to be paid by Service Recipient and there is partial reverse charge wherein both service provider and service recipient needs to pay service tax as per defined percentage as mentioned in the table below:-
TRU has issued a Circular No. 164/15/2012-ST dated August 28, 2012 clarifying certain issues in relation to levy of service tax on certain vocational education/training/ skill development courses (VEC) offered by the Government (Central Government or State Government) or local authority themselves or by an entity independently established by the Government under the law, as a society or any other similar body.
The CBEC has issued Notification No. 45/2012-ST dated 7-8-2012, amending the Notification No. 30/2012-ST dated 20-6-2012 and expanded the scope of reverse charge mechanism. With effect from 7-8-2012, services provided by the director to the company will be covered under the reverse charge mechanism.
Service by Directors to the Company: As per this amendment, the services provided by a Director to the Company, the entire service tax has to be paid by the Company under Reverse charge but what happen for a period from 1st July 2012 and till 6th August 2012, when there was no reverse charge mechanism for the service by Director to the Company was taxable.
TRU has issued a Draft Circular F. No 354/127/2012-TRU dated July 27, 2012 clarifying certain issues in relation to leviability of service tax on staff benefits and employee related transactions and trade, industry & field formations are requested to go through the draft Circular and offer their comments, views and suggestions.
The appellants were sending their manager/ employees to hotels run by the subsidiary/ associate companies on deputation. They were recovering costs on actual basis and were not retaining any amount out of the payment made by the hotels run by the subsidiary/ associate companies. The contention of the Department is that the appellants were engaged in manpower supply service as they were supplying their manpower to hotels run by associate companies on a cost recovery basis.
