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Section 65(105)(zzzzj) Supply of tangible goods for use Work-wear leased out pursuant to agreement Levy of service tax -- Assessee was a subsidiary of an overseas company and was engaged in leasing work-wear to their clients on the conditions mentioned in the Agreements with them. Issue arose for consideration, as to whether the transaction entered into between assessee and industrial customers was transferring the right to use or allowing the customer to use the work-wear. Held: Some of the activities regarding the maintenance and washing of work-wear rented to the clients, by assessee will not mean that effecti......
2019 TaxPub(ST) 0932 (CESTAT-Chd) Lindstrom Service India (P) Ltd. v. CCE & ST CESTAT-Chd, Service Tax Appeal No. 99 of 2016/CHD-(DB), 02-Aug-2019

Section 65(105)(k) Manpower recruitment and supply agency service Laviability Discharging dues of ESI and PF by principal Contractor whether imply supply of labourers being made by assessee -- Assessee had entered into an agreement for execution of various works for the principal. Case of assessee was that the payment for such work was based on the volume of the work executed, and not according to the number of workmen deployed by assessee, therefore, demand of service tax under manpower supply agency services could not be raised, prior to 31-3-2010. Held: The principal-contractor had discharged their obligation under the provisions of ESI Act and EPF Act. The same did not lead to th......
2019 TaxPub(ST) 0933 (CESTAT-Del) Aditya Enterprises v. Commr. of Cus. & CE CESTAT-Del, Service Tax Appeal No. 51167 of 2014/DEL-CU(DB), 24-Jul-2019

Section 11B Rule 5 Rule 6A ... -- 2019 TaxPub(ST) 0934 (CESTAT-Chen) Integra Software Services (P) Ltd. v. Commr. of GST & CE CESTAT-Chen, Service Tax Appeal No. 40538 of 2019/CHEN, 25-Jul-2019

Section 83 Refund of service tax Commission paid to overseas agents Eligibility of -- Issue arose for consideration, as to whether assessee was entitled to refund of service tax paid on reverse charge basis during the relevant period on the value of commission paid to the overseas commission agents. Held: Place of Provision of Service Rules, 2012 have been amended with effect from 1-10-2014, whereunder, no service tax is to be paid on the commission paid to the overseas commission agents. Consequently, assessee was eligible to claim refund of service tax paid during the period ......
2019 TaxPub(ST) 0935 (CESTAT-Mum) ADF Foods Ltd. v. CCGST CESTAT-Mum, Service Tax Appeal No. 88037 of 2018/MUM, 23-Jul-2019

Rule 2A Value of taxable service Execution of works contract Non-consideration of VAT assessment orders -- Assessee had filed VCES declaration declaring the tax dues. Revenue raised demand of service tax by applying the rates in terms of the composition rules, whereas the assessee|s contention was that the provisions of rule 2A of Service Tax Valuation Rules were required to be adopted. Held: Admittedly the composition rules are applicable on an option exercised by the assessee. In the absence of any option having been exercised for the period in question, the applicability of the composition rules ......
2019 TaxPub(ST) 0937 (CESTAT-All) A.V. Tech Interiors v. CCE & ST CESTAT-All, Service Tax Appeal Nos. 53368, 52954 of 2015/ALL, 05-Jul-2019

Section 66 ... -- 2019 TaxPub(ST) 0936 (Ker-HC) P.K. Chandradas v. Ambalavayal Grama Panchayath and Deputy Director of Local Fund Audit Wayanad Ker-HC, WP(C). No. 21953 of 2015, 23-Jan-2019

Section 39 Reassessment Reassessment order made to give effect of order of Court Powers of assessing authority -- Assessee challenged the reassessment orders passed under sections 39(2), 72(2) and 36(1) of the Karnataka Value Added Tax Act, 2003 as well as consequential notices of demand issued. Case of assessee was that the reassessment was made only to give effect of the order of Court. . Held: Proceedings sought to be re-opened under section 41 of the Karnataka Value Added Tax Act, 2003 on the basis of Court|s judgment is not permissible. If at all, it is the revisional authority who may be vested wit......
2019 TaxPub(VAT) 0430 (Karn-HC) Canara Interlock & Designer Tiles v. State of Karnataka Karn-HC, Writ Petition No. 56516/2017 c/w W.P. No. 56517/2017, W.P. No. 56518/2017 & W.P. No. 56519/2017 (T- RES), 18-Jul-2019

Section 66 Levy of service tax Manpower supply service Deputation of employees from a Japanese group concern to assessee in India Period from 1-4-2014 to 31-3-2015 -- The issue involved in the instant appeal was regarding the applicability of service tax on deputation/secondment of employees from a group company in Japan to assessee in India. Held: Assessee’s appeal was allowed, following M/s. India Yamaha Motor Private Limited v. Commr. of Central Excise & Service Tax, New Delhi in (Service Tax Appeal No. 53046 of 2016, dt. 28-6-2019) wherein it was held that neither during the pre-negative list nor post negative list, Service Tax could not be levied on dep......
2019 TaxPub(ST) 0939 (CESTAT-Del) Mikuni India (P) Ltd. v. Commr. of CGST, Cus. & CE CESTAT-Del, Service Tax Appeal No. 52990 of 2016/DEL, 24-Jul-2019

Section 48(5) Section 4-B(5) Section 4-B(6) ... -- 2019 TaxPub(VAT) 0429 (All-HC) S/S Bright Technologies v. CCT All-HC, Sales/Trade Tax Revision No. 195 of 2019, 17-Jul-2019

Section 22 Demand Surety given by director of assessee-company in his individual capacity, whether enforceable against assessee Validity -- Assessee was a private limited company. Revenue seized its bank account and took certain amount from its bank account on the allegation that the assessee had stood surety of certain dealer against which VAT and CST dues were outstanding. Case of assessee was that it had not given any such surety and its director in his personal capacity had given the surety of the said dealer. Held: Assessee-company itself did not stand surety for the said dealer nor any resolution was given by it to the reven......
2019 TaxPub(VAT) 0421 (P&H-HC) Ambala Foods (P) Ltd. v. State of Haryana & Ors. P&H-HC, CWP No. 328 of 2019, 19-Mar-2019