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General

S No Citation Name of the Party Subject Heading

1

2013 (1) ECS (184) (Tri-Kol)

M/s. Reliance Telecom Ltd.

Explanation inserted to a statute confirms the intention of the legislation. It is a tool to interpret the statute, which already exists. It can not introduce or extend anything which is not provided by law

2

2013 (3) ECS (1) (A.P.-HC)

M/s Cyber Towers & Others

The retrospective amendment to the provisions of Section 65 (105) (zzzz) to be clarificatory and ex abundant cautela in nature

3

2013 (3) ECS (220) (Tri-Ahd)

M/s Rikin Industries

A delusional assumption cannot be elevated to the status of a bonafide doubt.

4

2013 (3) ECS (146) (Tri-Del)

Pioneer Financial Services

Loans arranged from various financial institutions like LIC Housing, IDBI Bank and HDFC Bank to the Customers for which Commission is received in lieu. This activity covered under Business Auxiliary Service.

5

2013 (3) ECS (224) (Tri-Del)

Surendra Singh Rathore

The receipt of commission for marketing/promotion efforts makes them providers of Business Auxiliary service

6

2013 (3) ECS (171) (Tri-Del)

M/s Gayatri Carriers Pvt. Ltd.

Once activity carried out is found to be loading or unloading of cargo such activities is covered by category of cargo handling service

7

2013 (3) ECS (152) (Tri-Del)

Naresh Kumar

Since agreement mentioned the words Consignment Agent and Consignment Agent brought under statutory definition by inclusive clause of Clearing & Forwarding Agent Service, activities of consignment

8

2013 (3) ECS (230) (Tri-Kol)

M/s Varsha and Co.

The scope of the services examined and it was found that the value of services received by the applicant were taxable under various categories.

9

2012(1) ECS (83) (Tri-Ban)

M/s. The Institute of Chartered Financial Analysts of India, Hyderabad and others

Educational Institutions which do not issue any degree/ diploma recognized by law are covered under service tax on commercial Training or coaching instate

10

2012(1) ECS (101) (Tri-Ahd)

M/s. Atwood Oceanics Pacific Ltd

Inclusion of new services in tax net may include the activities that were taxable earlier under different category of services

11

2013 (3) ECS (182) (Tri-Del)

M/s Everest Industries Ltd.

Supplies made to SEZ can not be treated as export for the purpose of Rules of the Cenvat Credit.

12

2013 (3) ECS (185) (Tri-Del)

Jai Santoshi Maa Travellers & Others

Whenever a cab, as defined in Section 65 (20) is rented by a Rent - a - cab scheme operator [defined in Section 65 (91)] to any person, a transaction chargeable to service tax occurs and is liable to service tax. Ignorance of law not a reasonable cause for failure to remit tax.

13

2013 (3) ECS (199) (Tri-Ahd)

M/s Merchantile and Industrial development

Demand of duty within limitation period of one year to be confirmed.

14

2013 (1) ECS (168 ) (Tri-Mad.)

LCS City Makers Pvt. Ltd

There has been persistent resistance on the part of the appellant in providing the required information. After resisting for providing information the appellant cannot claim benefit of bona-fide belief and argue that demand for a period of one year from relevant date only will apply

15

2013 (3) ECS (215) (Tri-Ahd)

Orchev Pharma P. Ltd

Refund Claim filed after six months from end of the relevant quarter time barred under Notification No. 41/2007 - ST

16

2013 (3) ECS (177) (Tri-Ahd)

Dalma Energy Llc

The activity for supply of Drilling Rig along with all auxiliary equipment covered under Mining Service before 16.05.2008

17

2012(2) ECS (171 ) (Tri-Ahd)

M/s JAISU SHIPPING CO P LTD

Supply of bunkers is in relation to vessels. The question that arises is whether it can be considered as a sale only. In this case, it is not permissible for any one to supply water or bunker to vessels and to supply these items the port"s authorization is a must. Further, from the sample invoices reproduced in the show-cause notice, it is seen that the invoice mentions "supply of fresh water by barge as per nomination". It has to be noted that in this case, supply of fresh water would include cost of procurement of water, transportation of the same to the vessel and other costs incurred in relation to provision of service in the port. From the invoice it is quite clear that it is not the cost of water alone that is charged, but it includes other elements. Prima-facie we consider that the submission of Ld. AR that contemporanea exposito principle would apply in this case since while introducing port services as services liable to Service Tax, the Board had clarified that supply of water and bunker to vessels is part of port service

18

2013(1) ECS (133)(Tri-Mum)

Automotive Manufacturers Pvt. Ltd

Business Auxiliary Service: Party registered under the category of 'Authorised Service Station Services'. Besides sale, they also undertake certain services such as sales promotion, after-sale service, advertising, etc. Thus, the activities undertaken by the appellant prima facie comes under the category of "Business Auxiliary Service" and they are liable to discharge service tax

19

2013 (3) ECS (6) (Ker-HC)

Malabar Gold Pvt. Ltd

Activity undertaken as per agreement amounts to Franchise Service

20

2013 (3) ECS (41) (Mad-HC)

M/s Nataraj and Venkat Associates

Statutory time limit applicable to refund applications, even if it is paid under a mistake of law.

21

2013 (2) ECS (151) (Tri-Ahd)

Astik Dyestuff P. Ltd

No distinction can be made between the commission paid to the foreign agent and the agents operating within the territory of India because nature of services provided by both the categories of the agents are same

22

2013(2) ECS(186) (Tri-Mum)

M/s Standard Chartered Bank

The principle of strict construction does not apply in respect of machinery provisions. A construction that results in hardships, serious inconvenience, injustice, absurdity or anomaly or which leads to inconsistency or uncertainty and friction in the system has to be rejected and preference should be given to that construction which avoids such results

23

2013 (1) ECS ( 50) (Tri-Del)

M/s Mega Trends Advertising Ltd

CESTAT (procedure) Rules 1982: Filing all relevant documents is essential

24

2013 (1) ECS ( 128) (Tri-Del)

M/s Hindalco Industries Ltd., Renukoot

Without mentioning the name and details of the premises to whom the credit is to be distributed Cenvat credit on the basis of such ISD invoice will prima facie may not be available to the applicant

25

2013 (1) ECS (36 ) (Guj-HC)

Kandla Ship Chandlers and Ship Repairs Asso

Members provide various services such as, supply of provisions to the crew of the vessel and minor repairs of the vessel, as required. Contention of the petitioner that such authorization must be of those functions which are to be performed by the Board exclusively under the Major Port Trusts Act is wholly erroneous. Authorization and delegation cannot be confused. Members of the Association who are engaged in repair of work of vessels liable to service tax

26

2013 (2) EC (158) (Tri-Mum)

M/s Grey Worldwide (I) Pvt. Ltd.

Tribunal has no power to review its own order, however, modification of the order can be asked in the event of "change in circumstances" as held in Baron International Ltd.

27

2013(2) ECS(181) (Tri-Mum)

M/s Kotak Securities Ltd

Date of knowledge that is relevant for computing the time limit - As held by Tribunal and affirmed by the hon'ble apex court in the Nizam Sugar Factory Ltd. Case. In this case, within one year from the date of knowledge, the department has issued the demand notice and therefore, prima facie, the question of time bar does not apply in the facts of the present case

28

2013 (3) ECS (196) (Tri-Ahd)

M/s Madhu Silica Pvt. Ltd

the several conditionalities enumerated therein are with regard to delineation of the taxable services in respect of which the exemption is applicable, the circumstances in which and the persons who are entitled / disentitled to the claim for exemption and stage at which the exemption should be claimed

29

2013 (4) ECS (228) (Tri-Ahd)

M/s. Surat Bottling Co. P. Ltd.

Appellant should take due care and attention in filing the appeals in time.

30

2013 (4) ECS (213) (Tri-Ahd)

JCT Electronics Ltd.

It is a well settled proposition that when a procedure is prescribed by the legislation for availing an exemption / concession than that procedure has to be followed strictly in that fashion only.

31

2013 (4) ECS (222) (Tri-Del)

M/s Neelav Jaiswal and Brothers

Amounts agreed to between the parties for remunerating the personnel so deployed including amount of provident fund payable by the appellant to provident Fund authorities constitute the gross amount charged by the appellant for having provided the taxable service

32

2013 (4) ECS (184) (Tri-Del)

M/s Pioneer Financial Services

Service tax liability of financial institutions on their sanctioned loan.

33

2013 (4) ECS (202) (Tri-Del)

M/s Indian Coffee Worksers

In case of an outdoor caterer, the taxable value shall be the gross amount charged by such caterer from the client for services in relation to such catering.

34

2013 (4) ECS (218) (Tri-Del)

M/s Mahesh Sunny Enterprises Pvt. Ltd.

The extended period of limitation is invocable when assessee has fulfilled the ingredients of fraud, collusion, wiflul mistatement and suppression of the fact or any contravention of Finance Act to evade payment of service tax under 73(4) of the Finance Act.

35

2013 (4) ECS (191) (Tri-Del)

M/s Ahluwalia Contracts Pvt. Limited

Pre-deposit of the entire adjudicated liability including tax/duty, interest and penalty (if any) is normally the sine qua non for triggering the authority of the appellate Commissioner to hear an appeal, whether under provisions of 1994 Act.

36

2013 (4) ECS (216) (Tri-Del)

M/s Kusum Health care Pvt Ltd.

Textual complexities in several provisions of Section 66A of the Act.

37

2013 (4) ECS (206) (Tri-Che)

M/s. Jain Housing

Service tax liability is to be determined with reference to the criterion whether there is a service provider and service recipient.

38

2014 (1) ECS (180) (Tri-Del)

Municipal Corporation, Ludhiana

Advertisement Service- The consideration received for providing the taxable service, even by way of tax on advertisements under Municipal Act, 1976, not immune to levy of service tax.

39

2014 (1) ECS (194) (Tri-Ahd)

M/s Noble Detective & Security

The argument that demand is time barred as balance sheets were regularly filed with Registrar of Companies is rejected

40

2014 (1) ECS (47) (H.C. Kol)

M/s Vesuvious India Ltd.

Outward transportation charges of tax paid thereon is claimable only with regard to those transports which were made from one place of removal to another place of removal

41

2014 (2) ECS (101) (HC-All.)

The Royal Bank of Scotland N.V

All questions relating to the determination of rate of duty payable, entitlement of exemption under notification have to be decided by the Apex Court in an appeal to be preferred under Section 35-L of the Central Excise Act, 1944.

42

2014 (2) ECS (256) (Tri.-Del)

Delhi Transport Corporation

(Failure to obtain registration and discharge liability to service tax on rendition of sale of space or time for advertisement service): DTC provided the "sale of space or time for advertisement" service to several advertising agencies but failed to obtain registration, file returns or remit service tax on the consideration received for rendition of the taxable service

43

2014 (2) ECS (48) (HC-Mum)

Indian Hotels and Restaurant Association and Other

Restaurant Services- fact that the tax on sale of goods involved in the said service can be levied, does not mean that the service tax cannot be levied on the service aspect of catering. When a restaurant renders to any person a service, the tax on sale of goods involved in the said service can be levied.

44

2014 (2) ECS (92) (HC - All)

M/s. Indian Coffee Workers Co-Operative Society Ltd.

An assessee engaged in running and maintenance of canteen of guest houses or catering at premises belonging to client, is an outdoor caterer and is liable to service tax on value of services provided by it irrespective of fact that food supplied by assessee is not consumed by client but its employess, workers and guests.

45

2014 (2) ECS (83) (HC - Chhattisgarh)

M/s. Hotel East Park

Validity of section 66E(i) of the Finance Act, 1994 [Statutory Provisions Relating to Service Tax] (the 1994-Act)- Rule 2C of the Rules Clarifies that in case of a restaurant, service is presumed to be 40% of the bill value and in case of outdoor catering, it is presumed to be 60% of the bill value.

46

2014 (2) ECS (244) (Tri-Ahm)

M/s Friends & Friends Shipping Ltd

The application of the appellant was rejected as the tribunal argued that he is trying to restate the entire case in the disguise of rectification of errors and, additionally, the tribunal does not have the power of appreciation of evidence.

47

2014 (3) ECS (20) (SC)

Kushalbhai Ratanbhai Rohit & Ors

Power to recall or review the order before it is signed Criminal offence under Narcotics Drugs & Psychotropic Substances Act, 1985 - committed under the commission of appellant's duty- recall/review of the Judgment in Criminal Cases- A Judge's responsibility is very heavy, particularly, in a case where a man's life and liberty hang upon his decision. Nothing can be left to chance or doubt or conjecture. One cannot assume that the Judge would not have changed his mind before the judgement become final.

48

2014 (3) ECS (178) (Tri - Del.)

Apoorva Kapoor

Procedural Lapse- appeal fi led as an excise appeal instead of Service Tax appeal- Once there is a procedure prescribed by law that cannot be given go bye through the plea of rectifiable mistake.

49

2014 (3) ECS (183) (Tri -Ahd.)

M/s. Plastichemix Industries

Adjustment of Service Tax payment- There is no provision for adjustment of Service Tax payments from the account of one registered unit to the account of another registered unit.

50

2014 (3) ECS (1) (SC)

Anvar P.V.

Authentication of electronic record:

Electronic evidence to be authenticated by the certificate in terms of Section 65 B, without which, the secondary evidence pertaining to that electronic record, is inadmissible.

51

2014 (4) ECS (215) (Tri-Bang.)

M/s. Oracle India Pvt. Ltd.

Franchise Service: Classification of a service subsequently brought into a broader service- If prior to 16.05.2008, the service was correctly classifiable under franchise service and broader category was brought into the statute subsequently it does not mean that for the earlier period it could not have been classified under franchise service.