No Service Tax for Copyright Services on Original Artistic Works
The CESTAT, Kolkata held that the copyright services associated with the original artistic works performed by the assessee are exempt from service tax.
Tag: Service Tax
No service tax on construction services for the period before June 1, 2007
The CESTAT, Kolkata held that the assessee was not liable to pay service tax on construction services for the period before June 1, 2007. As there is a composite contract wherein supply of materials is also involved, therefore, it merits classification as works contract service, which was not in service tax net prior to June 1, 2007.
Extension of Limitation cannot be invoked when there is no intention to evade payment of Service Tax
The CESTAT, Ahmedabad allowed the appeal and ruled that the assessee is a charitable trust and not covered under the definition of commercial training or coaching center as per Section 65(27) of the Finance Act, 1994 and thus invocation of an extended period of limitation by five years is not justified.
Service Tax to be paid on the income received under business ancillary services
The CESTAT, Ahmedabad has ruled that the assessee was aware of the chargeability of service tax upon the commission received under the head of Business Ancillary Services and had deliberately never disclosed the same in the monthly returns, thus the financial hardship faced by the assessee is no ground for non-payment of Service Tax, hence dismissed the appeal.
Quashed Service Tax Demand as Calculation Sheets can’t be assumed to allege collection of Service Tax
The CESTAT, Chandigarh set aside the demand confirmed by the Commissioner for Service tax on the basis of calculation sheet only. The Tribunal found that the appellants did not collect any service tax from their customers, substantiated by the absence of invoices and a certificate from their customer confirming this. Consequently, the Commissioner’s reliance on calculation sheets to establish service tax collection was considered …
Fitting of electrical appliances is not covered under works contract
The CESTAT, Ahmedabad has set aside the order passed the Adjudicating Authority on the ground that assessee provides works contract services by holding that, the services of general wiring, fitting thereof, are not covered under works contract services.
Service tax not leviable on goods used in repairing if VAT is paid
The CESTAT, Allahabad in M/s Fast Track Auto Care (India) Pvt. Ltd. v. Commissioner of Central Goods & Services Tax, Noida set aside the demand order and held that, no service tax is demandable when the goods used for providing repair service are shown separately in invoices and VAT is paid on such goods.
Service Tax is not leviable on School buses as they are not categorised under the definition of ‘Cab’
The CESTAT, Ahmedabad in Akshar Travels v. C.C.E. & S.T.-Daman ruled that, use of motor vehicle for transportation of school children is clearly different from rent-a-cab service, hence no service tax is to be leviable on transportation of children to and from school.
Bar of limitation applies on demand based on same kind for which notices already issued earlier
The CESTAT, Ahmedabad in C C Chokshi & Co. v. C.S.T., Service Tax, Ahmedabad held that once a notice has been issued on a particular issue the demand through fresh notice for the same period cannot be invoked.
Service Tax not leviable on reimbursement charges
The CESTAT, Chennai, in M/s ABC Consultants Pvt. Ltd. v. Commissioner of Service Tax set aside the demand of service tax on reimbursed amount and held that the assessee only paying advertisement charges on behalf of clients which was later reimbursed to him on actual basis thus the demand of service tax is unsustainable.