Cestat judgments - Page 103

Liability to pay service tax on commission paid to Foreign Service provider arises only with effect from 18.4.2006

CCE Vs M/s BBK Leather Pvt. Ltd. (CESTAT Chennai)

On hearing both sides, we find that the issue in dispute is as to whether service tax liability arises on recipient of commission who resides outside India and has no office in India, for the period prior to 18.4.2006. The Apex Court has held that such liability arises only with effect from 18.4.2006 with the introduction of Section 66A o...

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No Service tax payable if benefit of service accrued to the foreign clients outside the Indian territory

Sgs India Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Mumbai)

In the instant case, the services rendered by the appellant were consumed abroad where the appellant's clients used the service of inspection/test/analysis to decide whether the goods intended to be imported by them from India conformed to the requisite specifications and standards. In other words, the benefit of the service accrued to th...

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Exemption from service tax on export not available if payment not received in convertible foreign exchange

M/s Manglam Yarn Agencies Vs CCE, Jaipur- II (CESTAT Delhi)

The service tax of Rs.2, 63,754/- stands confirmed against the applicant for the period from March, 2007 to September, 2007 under the category of business auxiliary services. During the said period, the applicant provided services to the client located in Nepal and got commission for finding out the customers for their Nepalese client. In...

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GTA – Cestat Explains Conditions for Abatement of 75% from the gross freight value under Notification No. 32/2004-ST dated 03.12.2004

M/s Areva T & D India Ltd. Vs CCE (LTU)

We find that the abatement of 75% from the gross freight value under Notification No. 32/2004-ST dated 03.12.2004 as amended is not available in the absence of such declaration/consignment note containing transaction particulars. The Commissioner has therefore rightly confirmed the demand in respect of 14 transporters. The plea of limitat...

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Merely because appellant did not make debit of the CENVAT Credit and did not make proper entries in the ST-3 return, confirmation of service tax demand not justifiable

M/s Ad Vision Vs CST (CESTAT Ahemdabad)

In this case, the Service Tax demand has been confirmed on the ground that the service tax payable has not been debited in the CENVAT Credit account and it has not been reflected in the ST 3 return. In view of the fact that even in the cases of clandestine removal in Central Excise matters, while confirming the demand, the benefit of CENV...

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Fabrication does not amount to manufacture, service tax is not leviable

Aneri Constructions Vs CCE (Cestat Ahmedabad)

Tribunal had considered the Larger Bench decision of the Tribunal in the case of Mahindra & Mahindra Limited 2005 ((190) ELT 301 before coming to the conclusion that when fabrication does not amount to manufacture, service tax is not leviable. Further, he also submits that the claim for exemption is on the ground that the contract was f...

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Notification 32/2004-ST does not require consignment-wise declaration on consignment notes or prescribe any format for filing the declaration

CCE Vs M/s Kashi Vishwanath & Sons (CESTAT Delhi)

3. As the respondents did not submit the required declaration in proper format, Revenue entertained a view that they were not entitled to the 75% abatement in terms of Notification No. 32/04-ST. Accordingly, proceedings were initiated against them by way of show cause notice dated 13.10.06 proposing to confirm the demand of Rs. 6,917/-. T...

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Failure to Furnish Return by Assessee who has taken ST registration cannot be said non deliberate

Lok Priya Travels vs Commissioner of Service Tax (CESTAT Ahemdabad)

It was contended by the appellants that they were not aware that they had to pay service tax. Though it was a fact that they have taken service tax registration, they never disclosed the nature of services rendered nor they furnished ST-3 returns, which was mandatory for a person providing taxable services. The question naturally arises ...

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Adjustment of service tax paid under wrong accounting code allowed

Commissioner of Central Excise & Service Tax Vs. Veena Industries Ltd. (CESTAT Ahemdabad)

Plea of the assessee that while making the payment wrong service tax code relating to erection, installation and commissioning, indicated merits to be considered and having regards to facts of the case and Board's Circular No. 58/7/2003-ST, dated 20.05.03 issued from F.No.l59/2/2003-CX-4 and therefore adjustment of payment in the correct ...

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If the contract is a works contract, then the service tax liability will only arise from 01/06/2007

M/s ABB Ltd. Vs CST (CESTAT Bangalore)

Issue before us involved in the current case is regarding the contract of supply, erection, installation and commissioning of fire, hydraulic systems and the issue before us in the case of the appellants own case in Final Order dt. 22/7/2010 was for supply, erection, installation and commissioning of power systems and distribution systems...

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July 2020