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2024 (8) TMI 204 - CESTAT NEW DELHI The Tribunal determined that the logistics/handling charges collected by the appellant were integral to the sale of cars and therefore subject to VAT, not service tax. Consequently, penalties under Section 78 of the Finance Act, 1994, were unwarranted and set aside. The appeal was allowed, granting the appellant consequential relief.
2024 (6) TMI 1326 - CESTAT ALLAHABAD The Tribunal dismissed the Revenue's appeal, affirming that logistic/handling charges are part of the car sale price and not subject to Service Tax if VAT is paid on the total value. This decision aligns with established legal principles, preventing double taxation under different regimes. The respondent's appeal was upheld, maintaining the impugned order.
2024 (11) TMI 921 - CESTAT CHANDIGARH The Tribunal allowed the appeal, setting aside the order that confirmed a demand for Service Tax and imposed penalties under the Finance Act, 1994. It determined that the appellant, acting as an authorized dealer of SAIL and operating on a principal-to-principal basis, was not liable for Service Tax on discounts received. These discounts were deemed incentives for achieving quantity targets and part of normal trade practices, not business auxiliary services. The Tribunal's decision provided consequential relief to the appellant, concluding that the impugned order was unsustainable in law.
1999 (7) TMI 659 - HOUSE OF LORDS The House of Lords allowed the appeal, restoring the order that the delivery services were ancillary to the supply of cars, making the VAT on these services non-deductible as input tax. The judgment emphasized the commercial reality that the delivery was incidental to the supply of the cars, preventing an unfair tax advantage for the taxpayer.
2025 (1) TMI 77 - CESTAT AHMEDABAD The Tribunal ruled that handling charges included in the sale invoice of a car, on which VAT was paid, are not subject to service tax. The decision was based on the principle that if VAT is paid on the total sale value, including handling charges, service tax cannot be levied on those charges. The Tribunal dismissed the revenue's argument, noting that in this case, handling charges were part of the sale invoice, unlike the precedent where they were billed separately. The appeal was allowed, and the previous order demanding service tax on handling charges was set aside.
2024 (4) TMI 66 - CESTAT MUMBAI The Tribunal allowed the appeals, setting aside the impugned order dated 13.10.2020. It ruled that the adjudged demands of service tax and imposition of penalties under sections 77 and 78/76 of the Finance Act, 1994, were not legally sustainable. The Tribunal upheld the exemption for vehicle services under notification No. 25/2012-ST and determined that business promotion activities and free warranty services were not taxable. It also found the method for foregoing Cenvat credit to be correct, noting insufficient evidence for reversing Cenvat credit. The penalties imposed were deemed without merit, resulting in a favorable outcome for the appellants.
2021 (4) TMI 565 - AUTHORITY FOR ADVANCE RULING, KARNATAKA The supplies made by the applicant under Cost Centres C, D, E, and G were found to form a composite supply with the principal supply being the intermediate cars. The entire supply was treated as the supply of intermediate cars under Section 8 of the CGST Act, 2017. The applicable GST rate for the composite supply was determined based on the rate applicable to the principal supply. The time of supply for the composite supply was identified as the date of issuance of the invoice. The ruling clarified the nature of the supplies and the relevant GST provisions governing the time of supply.
2021 (9) TMI 673 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA The Appellate Authority allowed the appeal filed by the Assistant Commissioner of Central Tax, Bangalore South Division-1, setting aside the ruling given by the Authority for Advance Ruling. The Authority held that the supplies made by Cost Centres C, D, E, and G to BMRCL are to be considered as independent supplies of goods and services, with the applicable GST rates as indicated. The appeal filed by the Department was disposed of on these terms.
2024 (11) TMI 993 - CESTAT AHMEDABAD The tribunal ruled in favor of the appellant, a car dealer, by setting aside the service tax demand on handling charges collected during car sales. It concluded that these charges, being part of the sale price subject to VAT, are not liable for service tax, referencing established legal precedents. The tribunal also found the demand for an extended period unsustainable, as the handling charges were declared in sales invoices, negating suppression allegations. Consequently, the associated demands for interest and penalties were also dismissed. The appeal was allowed, granting consequential relief to the appellant.
Goods and GST Bill passed The discussion on the Goods and Services Tax (GST) Bill highlights its passage in the Rajya Sabha on August 3, 2016, and the subsequent debates and updates regarding its implementation. The GST aims to create a unified tax system by subsuming various indirect taxes. Key issues include the determination of tax rates, with a proposed revenue-neutral rate of 15-15.5% and a standard rate of 17-18%. The GST Council, led by the central finance minister and state finance ministers, is tasked with finalizing these rates. The discourse also covers the challenges of increased compliance, the need for IT infrastructure, and the impact on different sectors. The rollout target was initially set for April 1, 2017, but was later adjusted to July 1, 2017, to allow for smoother transition and preparation.
2024 (5) TMI 1339 - CESTAT CHENNAI The Tribunal set aside the demand, interest, and penalties for the period prior to 01.07.2012, determining that the Extended Warranty Service (EWS) involved a composite contract of labor and materials, classifiable under Works Contract Services (WCS). For the period post 01.07.2012, the Tribunal upheld the demand and interest for the normal period, classifying EWS as a declared service under Section 66E(e) of the Finance Act, 1994. However, it set aside the demand for the extended period and penalties, acknowledging the interpretational nature of the issue and the appellant's bona fide belief. The appeals were partly allowed with consequential reliefs.
2018 (7) TMI 1384 - CESTAT NEW DELHI The Tribunal partially allowed the Appeal, modifying the impugned order to uphold the service tax demand on commissions from financial institutions while setting aside the remaining service tax demands. The decision was pronounced on 22.06.2018.
2021 (9) TMI 1013 - ITAT CHENNAI The Tribunal ruled in favor of the assessee by restricting disallowance under Section 14A to the amount of exempt income, deleting disallowance of depreciation on capital subsidy, and directing reconsideration of transfer pricing adjustments. The disallowance of performance rewards under Section 43B was upheld, and various issues were remanded back to the Assessing Officer/TPO for further review.
2024 (6) TMI 1 - CESTAT ALLAHABAD The Tribunal allowed the appeals, providing consequential relief to the Appellants. It ruled that the benefit of Rule 6(3A) of CCR, 2004, could not be denied and accepted the Appellants' submissions regarding service tax on logistic charges and toll collection. The Tribunal set aside demands related to other taxable services for 2015-16 and 2016-17, citing non-liability for service tax on discounts and other non-service-related receipts. Additionally, the Tribunal determined that the extended limitation period was inapplicable due to the interpretative nature of the issues and absence of deliberate suppression. Consequently, all penalties were set aside.
2011 (12) TMI 372 - CESTAT, NEW DELHI The Tribunal directed the Appellants, dealers of vehicles and service station operators, to deposit a specified amount within a set timeframe regarding the inclusion of consumables and replacement parts in the assessable value for service tax. The Tribunal also required a deposit related to the eligibility of repair and maintenance services for Cenvat credit, citing the lack of evidence and failure to demonstrate exclusive use of services for credit. The remaining sums were waived pending appeal in both instances.
2011 (3) TMI 826 - CESTAT, NEW DELHI The Tribunal dismissed the appeal, upholding the service tax demand and penalties. The appellant's activities were found to be taxable under consulting engineer services, and the contracts were not considered indivisible for service tax purposes. The longer limitation period was applicable due to suppression of facts, and the penalties were justified.
2011 (3) TMI 546 - CESTAT, NEW DELHI The tribunal upheld the service tax demand and penalties imposed on the appellant in a case concerning the classification of activities under "Consulting Engineer's Service." It was determined that the appellant's activities fell under this service category, and the contracts were deemed to have distinct taxable service components. The extended limitation period was deemed applicable due to the suppression of facts, and penalties under sections 76, 77, and 78 were upheld for non-compliance with service tax provisions.
2011 (3) TMI 538 - CESTAT, NEW DELHI The Tribunal concluded that the contract was divisible into components of sale and service, rejecting the appellant's claim of it being an indivisible lump sum turnkey contract. The services provided were found to be taxable under "Consulting Engineer's Service" and "Erection, Installation or Commissioning Service." The Tribunal held that taxability existed even before 1-6-2007 and upheld the extended limitation period under section 73(1) of the Finance Act, 1994. Penalties under sections 76 and 78 of the Finance Act, 1994 were justified due to the appellant's failure to pay service tax and provide necessary information. The appeal was dismissed, confirming the tax demands, interest, and penalties.
2013 (8) TMI 57 - ITAT DELHI The court upheld the assessee's arguments in various disallowance cases, directing the Assessing Officer (AO) to re-determine disallowances under Section 14A based on a reasonable method, allow payment to LIC for leave encashment under section 37(1), grant additional depreciation for computers in factory areas, and recognize business expenses like repair/maintenance and expansion costs. Disallowances for non-deduction of TDS were re-evaluated, with some disallowances upheld for car rental charges and gifts to game show winners. However, disallowances for various expenses like catering services, room rent, and advertisement expenses were deleted, along with adjustments for transfer pricing and warranty provisions.
Minutes of the 22nd GST Council Meeting held on 6 October 2017 The 22nd GST Council Meeting, chaired by the Union Finance Minister, addressed various GST-related issues on October 6, 2017, in New Delhi. Key agenda items included confirming the minutes of the previous meeting, discussing GST implementation challenges, and reviewing revenue collections. The Council proposed increasing the turnover threshold for the Composition scheme to Rs. 1 crore and recommended quarterly return filing for small taxpayers. It also suggested suspending the reverse charge mechanism under Section 9(4) until March 31, 2018, and discussed the operationalization of the e-Way bill. The Council approved several tax rate adjustments and exemptions, including relief measures for exporters and small taxpayers.
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