Services Cases

1

Service Tax - 2008 - TMI - 3844 - CESTAT BANGALORE

Appellants are covered under "Manpower Recruitment Agency" from the date when it was introduced - Revenue proceeded to cover the same activity of supply of manpower under the category of "Cargo Handling Services" for the previous period - only supplying manpower and they did not have any control over loading machines where cement bags were packed and loaded. - held that the supply of manpower cannot be equivated to the services of Cargo Handling

2

Service Tax - 2008 - TMI - 3843 - CESTAT, NEW DELHI

Maintenance and repair service - the contract is for routine/break down and capital maintenance of H.T. Motors and routine and break down maintenance - the contract is not only for repair, it is a maintenance contract and as per Finance Act, Maintenance or Repair Service means any service provided by a person under a maintenance contract or agreement or repair in respect of maintenance or repair - as service provided under a contract, which is a maintenance contract, so demand is justified

3

Service Tax - 2008 - TMI - 3842 - CESTAT NEW DELHI

Ad. authority had disallowed the credit in respect of security services on the ground that the bills issued by service provider do not bear any specific name and address - certificate produced before the Comm (A) to establish that the services had been rendered by the service provider to them - no fault can be found on the reliance placed by the Comm. (A) on the certificate - Rule 15(1) not applicable to present case, there is no warrant to interfere with the reduction in penalty

4

Service Tax - 2008 - TMI - 3841 - CESTAT, BANGALORE

Photography Services - appellants are entitled to claim the benefit of deductions in respect of inputs used in the photography services - Tribunal has already held that the details of inputs used need not be mentioned in the invoices/bills issued by them, as there is no specific clause in the Notification 12/03 - cost of raw materials and cost of outside printing deductible from gross turnover/amounts received - impugned orders are set aside and the appeals are allowed with consequential relief

5

Service Tax - 2008 - TMI - 3828 - CESTAT, CHENNAI

Building contractors - turnkey contract - appellants executing works contracts awarded by their clients by using their own machinery, materials, human resources and money - works were executed on the basis of the approved plan and design furnished by the client - Revenue has not brought out any advice, consultancy or technical assistance so impugned activity not taxable under "Consulting Engineer"