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...to the Finance Act, 1994, authorises the levy of service tax, at the prescribed rate, on the value of taxable services referred to in, inter alia, sub-clause (zzg) ...appeal has been filed.10. We have heard the learned counsel for the parties.11. The exigibility of the component of the gross turnover of ...the condition that adequate and satisfactory proof in this regard is forthcoming from the assessee. On the very face of the language used in Section 67 of the ...
...and reads amended Section 67 of the Finance Act, 1994.
6. On consideration of...the law as settled by the Larger Bench. The Larger Bench of the Tribunal in paragraph no. 8 considered the scope of pre and post amended .... In conclusion we answer the reference as follows: (a) The value of goods and materials supplied free of cost by a service recipient to the provider of the taxable construction service, ...
...the Adjudicating Authoritys order seeks to rely upon Rule 5(i) of the Service tax (Determination of Value) Rules, 2006 to include this amount as a taxable amount as a consideration for ...discharge of service tax liability of the reimbursement of the actual expenses was considered by the Hon'ble High Court of Delhi in Intercontinental Consultants & Technocrats P. Ltd. ....
3. On perusal of the record, we find that the issue involved in this case is regarding the discharge of service tax liability on an amount collected by the appellant from their...
...the value of goods and materials supplied free of cost by a service recipient to the provider of the taxable construction service, being neither monetary or non-monetary consideration paid by or f...P.K. Das, Member (Judicial)— Heard both the sides and perused the records.2. The issue involved in this appeal is that the Appellants were engaged in providing services of...laying long distance pipelines for transportation of oil and gas. They availed benefit of Notification No. 15/2004-ST, dt.10.09.2004 as amended. The demand of Service Tax was raised as they have not...
...Section 67 of the Finance Act, 1994 upon definition of the word “Value” and whether Go...challenge the Order-In-Original in appeal under Section 85(1) of the Finance Act, 1994.3. Accordingly, this writ petition is, hereby, disposed of as withdrawn....two notices of hearing were not served and ex-parte order has been passed as Order-In-Original. Even the matter has been argued out on merit under...
...of the spare parts are not to be included in the value of the services rendered as per Section 67 ....5.1 Section 67 as stood in the relevant time provided for exclusion of cost of spare parts sold while rendering repair services of automobiles. If that be so, ..., Member (T)]. - The Revenue is in appeal against Order-in-Appeal No. SVS/337/NGP-ST-I/2006, dated 20-10-2006 passed by Commissioner of Central Excise (Appeals), Nagpur...
...sub-section (4) of Section 67 of the Finance Act, 1994 brings the nature ...sub-section (4) of Section 67 with the proposition and throws light on the nature and character of both the clauses thereof. It categorically brings ou...or by any other name, in the books of account of a person liable to pay service tax, where the transaction of taxable service is with any associated enterprise, made to Explanation (c) appearing under...
...Section 67 of the Finance Act, 1994, Service Tax is payable on the gross amount charged by ...Revenue as services provided by Consultant Engineering as defined under Section 65(31) of the Finance Act, 1994. On Appeal preferred by the respondents, ...[Order]. - Revenue has filed this Appeal against the Order-in-Appeal No. 252/04, dated 16-2-2004 by which the Commissioner (Appeals) has allowed the Appeal of the...
...the ld. Tribunal has correctly concluded that there was no bonafide belief on the part of the assessee that such amount was not taxable, when they were aware that certain changes have been made in Service Tax legis...explanation(3) of section 67 of the Finance Act was added with effect from 13.5.2005 as under:...question, the issue pertains to penalty levied by the authorities which the Tribunal deleted by the impugned judgement. Section 80 of the Finance Act 2...
...monetary or non-monetary consideration paid by or flowing from the service recipient, accruing to the benefit of service provider, would be outside the taxable value of the gross amount charged, w...Per : Mr. M.V. Ravindaran; When this stay petition was called out, we find that appeal itself can be disposed of at this juncture as the issue involved now stands decided by the Larger...Bench decision in the case of Bhayana Builders Pvt. Limited, reported as 2013-TIOL-1331-CESTAT-DEL-LB. Accordingly, we take up the appeal itself for disposal after allowing the application for waiver of...
...retreading, they have to use certain materials. The issue is whether the value of these materials has to be deducted from the gross receipts for calculation of the Service Tax. The learne...) Service Tax of Rs. 5,62,347/- along with interest; and(ii) Penalty under Section 76 at the rate Rs. 200/- per day.2. The learned...[Order per : T.K. Jayaraman, Member (T) (Oral)]. - In terms of the impugned order, the appellant is required to pre-deposit the following amounts :(i...
...-monetary consideration paid by or flowing from the service recipient, accruing to the benefit of service provider, would be outside the taxable value or the gross amount charged, within the meani...imposed penalties on the ground that the appellants had not taken into consideration the free supply material provided by the service recipient for arriving at the assessable value for the purpose...service tax. We find that this issue is now settled by the decision of the Larger Bench of the Tribunal in the case of Bhayana Builders (P) Ltd. vs. CST, Delhi reported i...
...of the construction service for providing such service.”7. According to the Petitioner, the ”gross amount charged” has been defined in Section ...charged” as defined above. Therefore, it cannot be included in the taxable service which is provided for in Section 67 of the Finance Act, 1994.9. ...Petitioner, for the purposes of levying Service tax the Respondents can only include the service element provided for in the contract that the Petitioner enters into with other parties, in this ca...
...the learned Joint Commissioner (AR) also, who has opposed the present application on the strength of the provisions of Section 67 of the Finance ...[Order per : P.G. Chacko, Member (J)]. - On a perusal of the records and hearing both sides, we have found prima facie case for the appellant. The appellant is a “Clearing...taxable value. The impugned demand of service tax is on these expenses, which were incurred by the appellant, while rendering CFA service. The learned consultant for the appellant has referred to...
...Section 67 of the Finance Act, 1994, which permitted abatement of tax from the value ...[Order]. - This application is for waiver of pre-deposit and stay of recovery in respect of service tax and penalty amounts. There is no representation for the applicant...despite notice, nor any request for adjournment.2. I have examined the records and heard ld. DR. It appears that the applicant did not pay service tax on taxable value of...
...section 67 of the Finance Act, 1994 with effect from 18.5.2006 to determine the value ...examine whether the appellant was eligible under law, to be so governed. If so, on fulfillment of the conditions of the scheme, the appellant may be extended that facility.6. In ...that date, appellant is not liable to service tax in respect of construction activity carried out by it. Section 65(105)(zzzza) of the Finance Act, 1994, incorp...
...demand of tax of Rs. 1,99,231/- along with interest and penalty. Commissioner (Appeals) upheld the adjudication order.3. The learned counsel drew the attention of ...rents and paid Service Tax under the category of “Renting of Immovable Property Service”. In addition to that they have collected security deposit of Rs. 16 lakhs. The original authority confirmed ...be included in the gross amount charged for the taxable service. He submits that this amount was collected in relation to the renting of immovable property and therefore the...
...Rule 5(1) of the Service Tax Valuation Rules, 2006. The same was assailed before the Hon'ble Delhi High Court in the case of ...Dr. Satish Chandra, President:— The present appeal is filed by the assessee-Appellants against the Order-in-Appeal No. 05.ST/KOL/2013 dated 18.02.2013 passed by the Commissioner of Central...Excise (Appeals), Kolkata. The period in dispute is 2004 to 2007.2. The brief facts of the case are that, during the period under consideration, the assessee-Appellants being ...
... to Rs.5,33,621 in value of taxable service the in terms of provisions of Rule 3 (b) of service tax (Determination of Value) Rules, 2006 read with Section ...) of Service Tax (Determination of Value) Rules. 2006 read with Section 67 of the Finance Act, 1994. By not loading these reimbursement charges in value ...statement of demand. Contravention
Non-inclusion of the additional charge earned on account of D.G. & electricity charges in the value of taxable service i...
...Section 67 of the Finance Act, 1994. It is not correct to take 15% of the gross value ...B. Ravichandran, Technical Member:— The Revenue is in appeal against the order dated 30.11.2009 The respondent is engaged in installation of Elevators and registered with the Service Tax...Department for rendering various services. The dispute pertains to the period prior to 01.06.2007 The contracts involved supply of materials as well as provision of services. The Commissioner (App...