| | | Recent Important Judgement | | STO 2010 CESTAT 252 | Service Tax: Consulting Engineers' Service :
The mandate of law being that the consideration received for the service provided from the effective date of commencement of the law shall be taxable; the appellant's case was before commencement of the law to tax a Consulting Engineering Service. Finding no evidence on record to show that Consulting Engineering Service was provided during the impugned period and also relying on the decision of the Tribunal, the appeal of the appellant is allowed. (para 3)...more | | | | | STO 2010 CESTAT 253 | Service Tax: Business Auxiliary Services:Space provided to financial instutions at authorised service stations : Bar of Limitation :
There was doubt in the field as regards coverage of above activity under the category of Business Auxiliary service. The same stand clarified by the Board's notification dt. 6.11.06. Inasmuch as the period is much earlier to the issuance of said circular and the show cause notice stand issued on 24.07.08, the demand is required to be held as barred by limitation. Accordingly, the impugned order is set aside on the above issue and the appeal is allowed with consequential relief to the appellant. (para 4)...more | | | | | STO 2010 CESTAT 254 | Service Tax: Maintenance & Repairs Services: Retreading of tyres: Penalty :
The definition of service tax under the category of Maintenance and Repairs was extended only w.e.f. 16.6.05 onwards, thus bringing the appellant under the net of service tax. The appellant plea that they were under bonafide belief that they were exempted till 4 lakh clearance cannot be doubted. They have deposited the entire service tax with interest, in which case, extension of benefit of Section 80 of Finance Act cannot be held to be unjustified. (para 3)...more | | | | | | |
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