2024 SCC Vol. 10 Part 5
Special leave petition – Exemption from filing the certified copy of the impugned order of the High Court
service tax
Mark-up earned by purchasing & selling cargo space from shipping lines not liable to service tax: CESTAT
The assessee-appellant contended that they acted on principal-to-principal with both the customers (shipper) and the shipping line/airline. A freight forwarder may act as principal and raise invoice to the exporter on his own account, providing transportation of goods and is not acting as “intermediary”.
Jharkhand State Cricket Association renders ‘bundled services’ related to promoting cricket; not liable to pay service tax for services rendered in connection with sports: CESTAT
All the activities rendered by the appellant are undertaken during hosting the cricket matches alone and if there were no cricket matches played, then all these services become irrelevant.
‘Registration of premises is not a condition precedent for availing CENVAT credit’; CESTAT sets aside order disallowing CENVAT credit
The services were not received by the appellant regarding which invoices have been issued to the appellant’s other two addresses, other than the address for which service tax registration has been taken, is contrary to the contention stated by Revenue in the show cause notice. Therefore, the same is not sustainable in law.
‘Withholding exemption and demanding service tax was grossly illegal’; CESTAT sets aside order demanding service tax on interest earned on Overdraft and Cash Credit facilities
The Tribunal noted that Rule 4A (1)(i) of Service Tax Rules, 1994 requires disclosure of service tax payable on the value of service provided, thus, it cannot include exempted services. Moreover, a proviso inserted to the Rule by an amendment cannot enlarge the scope of the provision, at best it is only clarificatory.
‘Racetrack not meant for public access as a right, thus not exempted from tax’; CESTAT upholds order directing to pay service tax for construction of racetrack
The Tribunal stated that for a place to fall within the ambit of a public place, the element of right of access of public was a necessary concomitant.
Reimbursement expenses & rent-free accommodation not part of total consideration for calculating Service Tax: CESTAT
The Tribunal opined that both service provider and service recipient were government undertakings and cannot be said to have any intention to evade the tax payment.
Purchasing coal from coal companies for reselling to consumers is not taxable service under Finance Act,1994: CESTAT
The Tribunal opined that once the coal companies have charged sales tax/VAT at the appropriate rate on the sale of coal to appellant and in turn, appellant has charged sales tax/VAT to the consumers of coal, the transaction is one of sale/purchase and not of rendering service.
BookMyShow is not receiving any consideration by allowing card companies to extend discount offers, thus not providing any service to them: CESTAT
“It is very simple in the accounting standards that unless invoice is raised consideration is not collected. Therefore, it is very clear from the record that the appellant was not receiving any consideration from card companies.”
Wireline logging and perforation for drilling oil well deserves classification under mining services and not TTA services under Finance Act, 1994: CESTAT
“The services like wireline logging, perforation and other wireline related services involving mechanical jobs which were undertaken by appellant at the time of drilling an oil well are integrally connected with the mining of oil or gas and have a direct nexus with the drilling of a well.”
2023 SCC Vol. 8 Part 4
Criminal Law — Criminal Trial — Proof — Burden and Onus of proof — Recourse to S. 106 of the Evidence Act
Can assessee take total contract value and remit service tax on value as ‘works contract service’? Supreme Court answers
As the service tax needs to be computed in terms of Rule 2A of the Service Tax (Determination of Value) Rules, 2006 and as the assessee has not opted for the composition scheme, the matter is remitted back to the CESTAT for re-computation of the demands.
Commissioner of CGST and Central Excise cannot continue adjudication proceedings after the inordinate delay of 13 years: Delhi High Court
The Delhi High Court held that the Commissioner of CGST and Central Excise cannot continue the proceedings for adjudication of the impugned show cause notice, after the lapse of thirteen years.
Fork in the Road: The Curious Case of Bifurcated Jurisdiction in Indirect Tax Appellate Structure
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 28
Surrender of right to use spectrum before commencement of Finance Act, 2016, not chargeable to service tax; Delhi High Court sets aside service tax demand of Rs. 56 crores against MTNL
The Delhi High Court set aside the demand for service tax of Rs. 56 crores against MTNL holding that the surrender of any right to use the spectrum before 14-5-2016, the date on which the Finance Act, 2016 came into force, will not be chargeable to service tax.
2023 SCC Vol. 3 Part 2
Criminal Procedure Code, 1973 — S. 427 — Consecutive or concurrent running of sentences: Normal rule is that such subsequent sentence shall
Madras High Court examines the scope and ambit of S. 174 of CGST Act in context of Notifications issued under the repealed tax regime
The practice and procedure, both pre and post GST are consistent and involve participation of the officer of the DGGI in issuance of show cause notices.
Cancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder
CESTAT states that cancelled flat bookings amount to non-performance of service,Held that Service tax is not applicable if no service is rendered.
Service tax not payable for ‘deemed sales’; CESTAT sets aside the order passed by the Commissioner LTU, Delhi
The supply of ISO Tankers on lease/rental basis by foreign suppliers to the appellant would amount to a ‘deemed sale’ under Article 366(29A) of the Constitution as the appellant throughout had effective control and possession over the ISO Tankers.
CESTAT exempts All India Football Federation from paying service tax in accordance with the tripartite agreement between parties
AIFF did not render any service but concurred with the agreement whereby the rights were transferred from ZEEL to IMGR