New Service Tax Cases

1

Service Tax - 2008 - TMI - 3927 - CESTAT, KOLKATA

Appellants have a contract with SAIL for reclamation of High Grade Iron Ore Fines and removal of rejects subsequent to blasting of the mining area - entire work is done in a mining area and the appellants are not engaged in handling of any cargo - hold that the activities undertaken by the appellants do not come under the purview of cargo handling service - hence requirement of pre-deposit is waived, set aside the impugned order and allow the appeal

2

Service Tax - 2008 - TMI - 3926 - CESTAT KOLKATA

Turnkey contract for erection, installation and commissioning of the project to install a Captive Power Plant - services of erection, installation and commissioning were brought under the tax net as a taxable service and subsequently only from 2007 - so liability not arise on the appellants in respect of turnkey project executed by them for impugned period 19-12-2000 to 19-6-2003

3

Service Tax - 2008 - TMI - 3925 - CESTAT KOLKATA

Respondents have agreement with ICICI Home Loan Finance Ltd. for verifying the credentials of Applicants & processing their applications for loan and issue of Credit Card - Respondents are promoting and marketing services provided by the ICICI for which they are being paid by ICICI - since bank is not receiving any amount from assessee as franchisor so impugned amount received by them is taxable under Business Auxiliary Services - Penalty not justified as there is no suppression

4

Service Tax - 2008 - TMI - 3924 - CESTAT, NEW DELHI

Appellant, sole proprietary concern, painter, providing services connected with making preparation, display & exhibition of advertisements & also providing consultancy in advertisements - matter which was to be advertised was already in the photographs supplied to the painter who merely painted the same on walls - all the activities mentioned in definition of 'advertising agency' weren't carried out by the appellant - so activity of mere painting not fall in the category of advertising agency

5

Service Tax - 2008 - TMI - 3914 - CESTAT,CHENNAI

Whether the coaching for the PGPM course or part time students in the Executive MBA course come within the 'commercial training or coaching' - recognized as a charitable organization under the IT Act - No individual is gaining any monetary benefit out of impugned activity - education in the instant case is not a business - primary object is to impart education - profit making is not main motive - GLIM is not a commercial concern so training or coaching provided is not a commercial activity