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Applicants have made out a strong prima facie case for unconditional waiver. STO 2012 cestat 982 Business Auxiliary Servoce: Manufacture: loading and unloading of bus body or metal scrap and shifting such material from one place to another in the same factory, will work home fiverr jobs not be classifiable under business auxiliary service because these. Sales Tax Authorities are proceeding against the similarly situated parties for payment of Sales Tax. 12/2004-STdated and it reads as, Call Center Means a Commercial concern which (a) provides assistance. This claim was rejected by learned Commissioner (Appeals). Specific reliance is being placed on para '3' of that order STO 2005 cestat 302. STO 2011 cestat 318 Sale of Sim Card: Business Auxiliary Service: Conditional stay granted. The service that was subjected to Service Tax earlier. STO 2007 cestat 254 Service Tax:.A.S.: Waiver of pre-deposit: No strong prima facie case for total waiver has been made out, as prima facie the applicants herein on whom there is a demand of service tax, have rendered. Nominal penalty imposed by lower authority accepted by appellants.
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STO 2012 cestat 311 Business Auxiliary Service V/s Erection, Commissioning or Installation: Any service provided in relation to installation of electrical and electronic devices, including wirings or fittings, became taxable from 16-06-05. Since this case is also identical, the application for waiver of pre-deposit of the amounts is allowed(Para 3). STO 2013 cestat 238 Business Auxiliary Service: Support Service for Business: As per the agreement, the concessionaire has to insure the goods kept for display and sale on their own account and has to design/ decorate the display counters. This argument is incorrect; all the items in the list are weizmann forex login id public goods and are provided by governments at different levels. When the whole leave processed that finally goes for drying process. Absolutely no inquiry has been made with the respondents and no statement in this regard asking them about the source of the income declared to the income tax authorities has been recorded. The service tax liability in this appeal is restricted to the cost of free services in respect of 'light commercial vehicles'. (para 4) STO 2010 cestat 259 Service Tax: Business Auxiliary Service: Providing Table Space: The appellant had provided table space to the financial institutions for which they were getting some money from them.
It cannot be said that the show cause notice issued by the 2nd respondent on is without jurisdiction. Service Tax on Job Work: The activity of production or weizmann forex login id processing of goods for, or on behalf of, the client either amounts to manufacture or it amounts to Job work. Clauses iv, vi and vii of the definition of Business Auxiliary Service relate to procurement of goods or services which are inputs for the client, provision of service on behalf of the client and a service incidental auxiliary. In those circumstances, the discretion having been exercised by the Commissioner in favour of the assessee, in the peculiar facts of the case, do not find a case for interference with the impugned order. Rishi Enterprises in Appeal. Talreja Trade (HUF) for marketing this liquor. Date of the show cause notice. Lotteries (Regulation) braindumps Act, 1998 enables State Governments to organize, conduct or promote lotteries. (para 6) STO 2010 cestat 67 Service Tax: Business Auxiliary Service: Commission: Refund claim of Service Tax without challenging the assessment - There is no such order or decision of the Central Excise officer, which is to be challenged. A large number of computers are supplied to gescom by the appellants and for the supply of these computers, printers and other hardware items, the appellants are receiving hiring charges. The appeal is thus partly allowed by setting aside only demand of tax.3, 45,154/. STO 2013 cestat 975 Business Auxiliary Service: Demand: Stay: Reimbursible Expenses: As per judgment of Delhi High Court Rule 5(1) of the Valuation Rules held ultravires of Section 67 of the Finance Act, 1994: Stay granted. Hence the demands are not sustainable.
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The assessees have, therefore, not made out a case for total waiver of tax. B1/6/2005-TRU dated changes Service Tax MF (DR) Letter. The same has been issued beyond the period of limitation even when all the facts were known to the department. 03/2009-S.T., dated Service Tax Notification. Ksbc is an instrumentality of the state and holds the monopoly for purchase and sale of foreign liquor, beer and wine throughout the state of Kerala under licences. The same is accordingly set aside(Para 4).
STO 2012 cestat 744 Business Auxiliary Service: CHA : Period prior to and post.6.2007: Various services provided by appellants, issues not discussed in the impugned order, nor appellants co-operated: Matter remanded. They had a bonafide belief that their activity would not subject to service tax with effect from.9.2004. The period of dispute in the instant case is from.6.2007 to erefore, prima facie the impugned activities cannot be taxed under any pre-existing entry. Income received from cancellation of tickets also prima facie amounts to rendering of Air Travel Agent's service. As the appellants are conducting testing also in respect of samples.
The consideration for the goods received is made over to the suppliers within the time limit as per the schedule prescribed in the rate contract.e. As regards the question whether Insurance agents, Clearing and Forwarding agents working on commission basis fall under the definition of business auxiliary service, it is clarified that they do not, as they are specifically covered within the definition of other specified. Therefore the question of invocation of Section 73 (4) does not arise at all. STO 2012 cestat 553 Business Auxiliary Service v/s Mining Service: The activity of benefication/washing of coal is a part of the mining which came into existence.e.f. Commissioner of Service Tax, Delhi STO 2009 Del 877 squarely cover the issue in favour of the appellants.(Para 6). STO 2009 cestat 973 Service Tax: Business Auxiliary Service: Activity, which produces excisable goods which amounts to manufacture, though may not result in production of excisable goods: Scope and liability: The activity of manufacturing of the product. 13/2003-S.T not available: Andhra Pradesh High Court struck down Boards Circular and the said judgment still prevailing as not stayed by the higher court: Revenue appeal dismissed. The trade was entertaining doubt is clear from the first line of the Board Circular which is a reasonable cause in terms of the provisions of Section 80, to set aside the penalty imposed under Section 78 of the Act.(Para 2). STO 2012 cestat 297 Business Auxiliary Service: Appellants collected telephone bills on behalf of bsnl: Service tax liability not disputed, but service tax paid belatedly: Liability to pay interest cannot be disputed as interest is appendix to service tax. Foiling the Jews at their own game, Putin cut a deal in August 2012 with Syria. 08/2001-S.T., dated relevant service TAX circulars/instructions/trade notices: Service Tax Circular. S/35/08/WZB/cstb dated took a view that the agreement is a franchisee agreement.
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The decision in the case of Daelim Industrial. Therefore, have to uphold the invocation of extended period. Organization and selling of lotteries are globally treated as supply of service. Technical testing or analysis in relation to human being or animals is excluded. CCE, Trichy as reported in STO 2008 cestat 363 and also in the case of Vallamattam Communications. The Review Authority has imposed penalties. Keeping in view the above decision, the pre-deposit of the amounts of Service Tax and penalty are waived. 32/2009-S.T., dated Service Tax Notification.
STO 2006 cestat 184 Business Auxiliary Service: Services rendered by the respondent on behalf of CDA is well structured and codified and it cannot be categorized as 'customer care service'. Therefore, ex facie, the appellant was marketing the services provided by their clients, viz. Applicants have not made out a strong case for the complete waiver (Para 7,8,9). The show cause notice issued by the 2nd respondent does not call for interference by this Court under Article 226 of the Constitution of India.(Para 11,12). The same comes under the category of Business Auxiliary Services which is taxable, however, the period covered in the dispute is from. When the clarification was issued, it appeared that their activity would not come within the purview of production. Though the Corporation charges the liquor manufacturers for services rendered by it to promote the sale of liquor, these are recoveries or penalties imposed on the suppliers as per the contract.
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The final order of the Tribunal cited by learned Consultant is apparently applicable to the issue in the present case. STO 20ervice Tax: Business Auxiliary Service: Activity that during the months from.7.2003.6.2005, the assessee paid commission to their agents abroad for getting the export orders: The issue involved is regarding service tax, liability of the appellants. As respondents are not concerned with the sale or marketing of the goods, therefore, cannot be said to be provider of incidental or auxiliary service to any activity such as promotion or marketing or sale of goods produced.(Para 4). In respect of the balance amount, which weizmann forex login id has already been deposited and another amount relates to advertisement services for which the Commissioner has not cited any evidence to show that the advertisement was done both for manufactured goods as well as traded goods. STO 2009 cestat 189 Service Tax: Business Auxiliary Service: Activity of producing goods for or on behalf of others, which is not amounting to manufacture: Scope and liability: The goods of particular brand are produced for particular. This exclusion is given to avoid double taxation on same product. Pre-deposit waived, stay allowed.
The Chennai weizmann forex login id Bench in the case of Diebold Systems Pvt. The evidence gathered by the Department is not sufficient to establish even the preponderance of probability. In other words, there seems to be no sustainable challenge against the impugned order.(Para 1). Case remanded back with directions. 12/03-S.T., dated and Notification.
STO 2009 cestat 194 Service Tax: Business Auxiliary Services: Activity of promotion/marketing/sale of goods and service, customer care, procurement of goods and service, production or processing of goods or providing of service on behalf of the client: Scope and. The argument of the appellants that the principle of "ejusdem generis" does not apply to interpret the expression transport terminal appearing in the list of items excluded from the definition of cics is not correct. STO 20 Business Auxiliary Service : The assessee, who had not claimed the benefit of exemption Notification initially, was not barred, prohibited or estopped from claiming such a benefit at a later stage. As per definition of Business Auxiliary Service consideration for sale of cargo space would attract the levy under the head Business Auxiliary Service. STO 2012 cestat 495 Business Auxiliary Service: Service received from abroad prior.4.2006 set aside: After.4.2006 the issue to be decided afresh: Matter remanded. 21/2003-ST, however, company received commission in India in Indian currency from Indian office of the Airlines, hence, liability to service tax and interest confirmed. STO 2009 cestat 126 Business Auxiliary Service: Commission paid to foreign agents: prior to the introduction of Section 66A of the Act.04.06, services provided by a person resident abroad was not exigible to service tax. 08/2008-S.T., dated ) (b) Services provided to the United Nations or International Organisations (c) Services provided to Special Economic Zones (SEZ) units (including unit under construction) and SEZ developers (d) Services which are exported as per Export of Services. Further, tested samples were sent. Matter remanded back to Commissioner (Appeals). On the above basis, for the present purpose, approx.10 of the taxable value for the period 02-03 to 05-06 was excluded from the gross taxable value for payment of service tax by the appellants as CHA.(Para 2). Following the decision of the Larger Bench in the case of M/s. STO 2012 cestat 484 Business Auxiliary Service: Gross value received is taxable: Appellants did not receive the same amounts as shown by icici bank in its books of accounts as icici bank had made payments to customers directly out.
The said activity of freight forwarding does not come within the category of "Clearing Forwarding Agency Services". The service tax demand is weizmann forex login id required to be re-quantified for the period post-16.6.2005 and the case is remitted only for this purpose. The respondents had undertaken to process those applications and after scrutiny forward them to the bank, for such services, they were paid commission by the bank, which was reflected in their account. That may come under the 'Business Auxiliary Services'. Commissioner (Appeals) has taken the view that the appellants were the franchisee of bsnl and were acting on behalf of bsnl, rendering business auxiliary service in exchange for commission paid by bsnl. STO 2010 cestat 331 Service Tax: Business Auxiliary Services: Penalty: Being a new service and that too in the name of business auxiliary service, it is quite possible that appellant was not aware of his liability. They are, therefore, not liable for any penalty in terms of Section. STO 2012 cestat 244 Business Auxiliary Service: Job Work: Manufacturers have given certificates that they have paid excise duty on the goods received from appellants: Appellants purchased power for coating and raised bills in the name of manufacturer: Conditions of Notification. STO 20 Business Auxiliary Service: To arrange for finance and granting of loans to provides certain services relating to the granting of loans, for and on behalf of the bank and for these activities the assessee is receiving commission. Counsel, the demand for the earlier period is time-barred inasmuch the extended period of limitation was not invocable on the facts of this case.
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STO 2013 cestat 237 Business Auxiliary Service: Demand: Stay: On the margins involved in selling of cargo space: Sale of cargo space is not sale of goods but supply of service. Accordingly, the impugned order is upheld and the appeal is dismissed. Appellant are collecting the samples and also doing initial testing. But, before the first appellate authority, they claimed such exemption under clause (c) of Notification. STO 20 Business Auxiliary Service: Sale of bsnl Sim Cards: On the same issue in the case of the same applicants earlier directions given for partial pre deposit: Accordingly, directions for partial pre deposit made. STO 2012 cestat 746 Business Auxiliary Service: Appellant a proprietorship concern: During the relevant period there was levy of tax only on commercial concern: Hence, demand set aside. STO 2012 cestat 644 Benefication of coal: It is a mining activity and for earlier period would not fall under Business Auxiliary Service: Activity of loading unloading of coal from washery is connected activity and not an independent activity. By Notification.13/2003-ST dated.6.2003 the Central Government exempted Business Auxiliary Service provided by commission agents from the liability to service tax leviable thereon. 40,00,000/- (para 7) Service Tax: Authorised service station and Business auxiliary service: Prima facie that the sale of parts and components during rendering services during warranty period cannot be treated as part of the services.
In support of this belated claim, learned counsel has relied on the apex court's judgment in National Thermal Power. STO 2009 Bom 78, followed by High Court of Delhi in the case of Unitech Ltd. No liability towards service tax. After considering the submissions, there is a prima facie case for the appellants. NEW delhiasynd9400 : shillongasynd9514 : fxpc kolkataasynd9531 : large corporate branch brabourne roadasynd9650 : chandigarhasynd9856 : MID corporate varanasiasynd9857 : MID corporate moradabadatcelffmc : channel partner eldoatcfx0000 : TC forex hoatcikffmc : channel partner keralaatcilffmc : tcil Channel Partneratrcp0001. The merits of the case has to be gone into in detail at the time of final hearing. (para 7) STO 2010 cestat 239 Business Auxiliary Service: Strapping of wire rods at the factory of manufacturer not covered under BAS at the most it is activity relating to packaging: Prima facie case made out: Stay granted. Accordingly, the demand and penalties imposed on the appellants is vacated and allow this appeal.(Para 7). 19/2006-S.T., dated Exemption Notification Service Tax Notification. Since issue covered by decision of Tribunal. 39/2009-S.T.,dated Service Tax Notification. STO 2012 cestat 98 Business Auxiliary Service: Demand: Stay: Appellants earning commission and discount from mutual fund companies: No evidence produced that they were getting commission/discount from MF companies: Directions for pre deposit issued. Or Send Your Contribution To: The Brother Nathanael Foundation, PO Box 547, Priest River ID 83856.
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There is no infirmity with the impugned order. Of components and machinery parts for a consideration. STO 2012 cestat 54 Business Auxiliary Service: When the appellant was providing comprehensive sanitation assistance to Jaipur Municipal Corporation, it cannot be said to have provided Business Auxiliary Service. ST/151 to 185/2008 dated.6.2008, wherein it has been held that Business Auxiliary Service means any service in relation to promotion or marketing or sale of goods produced or provided by or belonging to clients. All the requisite information had been made available to the Department through statements as early as in 2004 and therefore it was not open to them to allege suppression or concealment of facts, for the purpose of invoking the extended. STO 20 Information Technology Service: Business Auxiliary Service: Appellants provided services classifiable under IT weizmann forex login id Service and not BAS : IT service became taxable 16/5/2008: Demand set aside. STO 2008 cestat 425 Service Tax: Stay/Dispensation of pre-deposit: Cargo Handling service: The facts relating to Cargo Handling Services require a closer study, which can be had at the final hearing stage. STO 20 Exemption from service tax : Receipt of payment in foreign exchange : The purpose of Rule 3(2) of the said Rules is to earn convertible foreign exchange and then benefit of exemption of Service tax would be extended to the assessee. It cannot be said that they had undertaken the various activities on behalf of any other person. STO 2012 cestat 95 Business Auxiliary Service: Appellant working as sub-agent of Corporate Agent providing services as Agent and paying service tax on reverse charge mechanism: Corporate agent paid service tax on entire commission received by him and shared.
If the petitioner had provided services to its customers by way of installation of the electronic goods sold by it and the expenditure incurred thereby any other amounts was reimbursed by the principal manufacturers, the services may amount. Dated states that the said service became taxable from.4.2006 Appeal allowed with consequential relief. Revenues appeal allowed by way of remand STO 2008 cestat 157 Commission Agent: Notification. (para 5) ervice Tax: Site formation and clearance, excavation and earthmoving and demolition: Pre-deposit: The impugned activities of surveying, drilling, blasting excavation and raising iron ore, transporting them for the purpose of sorting into iron ore lumps and iron ore fines, crushing, grading, etc. (f) Services provided by Reserve Bank of India (g) Out of total value of service provided proportionate value of goods and material provided by the Service Provider service specific exemption:. The basic condition under Section 65(19) of the Finance Act, 1994 for rendering 'production of goods on behalf of client" taxable has prima facie not been satisfied in this case.(Para 1). STO 2005 AP 96 Service Tax: Business auxillery services: Appeal under Article 226 of the Constitution of India: Registrar and Share Transfer Agent is a service rendered which is in the nature of incidental or auxiliary support service. Under BAS, there are seven sub-clauses. (para 17) Service Tax: Support services of business or commerce: Energy audit: This service is clearly covered by ssbc since it is in relation to business or commerce, which is nothing but supply of electricity and recovery of cost thereof. The adjudicating authority, erred in categorizing the service element of transactions as ecis. STO 2009 cestat 709 No Suppression of Facts: It is very clear weizmann forex login id from the records that the Respondents had informed the Department all the processes undertaken by them vide letter dated.7.98 wherein the details of the activity undertaken.
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87/05/2006-ST dated issued by the Board, wherein after taking note of the fact that certain doubts have arisen in respect of the said activity, it stands clarified that such services would be weizmann forex login id covered under the category of business auxiliary services. The appellant has made out a prima facie case for waiver of pre-deposit. Since the money due to siccl is always available with the applicant, the point at which they show certain portion as their receipts from M/s. Burden of Proof: It was for the department to establish the positive effects of display of logo and it was not for the assessee to prove the negative. 13/2003-S.T., dated which exempts Commission Agents handling 'Goods'. Robert Kagan, head of Jewrys neocon syndicate now calling itself the Foreign Policy Initiative (formerly the pnac which brought us the weapons of mass destruction lie is also demanding a US military invasion of Syria to topple Jewrys latest boogeyman, Bashar al-Assad. And in view of this, Hon'ble Bombay High Court in case of Indian National Shipowners Association (supra) has held that for the period prior.4.2006, the service tax liability cannot be fastened on the service recipient. 8/2004-ST, the exemption was restricted to business auxiliary service provided by commission agents in relation to sale or purchase of agricultural produce.
We should be providing weapons and training directly to the rebels. However, these activities would assume the character of services exigible under the Act if the liquor received from the suppliers continued to be the property of various distilleries till its sale by the Corporation. The decision of the Tribunal in the case of Coal Handlers Pvt. STO 2013 cestat 555 Business Auxiliary Service: Harvesting of sugarcane and transportation of the same to the sugar factory: To undertake that work they have entered into an agreement with the contractors who have provided the manpower for harvesting. STO 2008 cestat 148 In absence of specific provision, the rate of tax applicable to the service tax : shall be the rate prevailing on the date of rendering the services. STO 2013 cestat 789 Business Auxiliary Service: Commission paid for sale promotion admissible as input service: Appellants themselves eligible for cenvat credit, a case of revenue neutraility. Now that the very basis of the show-cause notices has collapsed the impugned orders are set aside and the appeals of the assessee are allowed. STO 2013 cestat 769 Commission: Business Auxiliary Service: Demand: Stay: the activities of the applicant in the present case are rendering service on behalf of the members in their business, and earned commission, which would not come within.
Tickets are delivered by the State Government to weizmann forex login id the distributors at a discounted price as compared to the face value of the tickets. The rewards for Putinconsidered by many to be a geopolitical genius are manifold, both for Russias purse and its political leverage with regard to the. Matter listed with other matters for hearing. This can be done only at the time of final hearing. Appellants have made out a strong prima facie case against the impugned demand and penalties.