Service Tax Cases – Auditorium let out by the Govt. – Services provided before enhancement of rate of service tax amount received thereafter – Import of services effective date of tax liability – wrong provision in the SCN etc.

1

Service Tax - 2008 - TMI - 4008 - CESTAT, BANGALORE

Govt. dept. letting out auditorium - Appellant contended that theirs was a non-commercial auditorium and was let-out for nominal charges for cultural activities only as they are a Government Department they cannot be brought under the category of Mandap Keepers - Despite several opportunities given to the appellants to establish their case, they have not come forward to discharge their onus on them - held that appellant is covered under Mandap Keepers service so appeal is disallowed

2

Service Tax - 2008 - TMI - 4007 - CESTAT, AHMEDABAD

Appellant was receiving consulting engineering services from the service provider located outside India - rate of tax enhanced from 5% to 8 % from 14.5.03 - assessee submits that the rate of duty should be the rate applicable at the time of receiving services and it has no relevance to the date of billing or date of payment for the same - service has been rendered prior to introduction of tax , so no tax shall be leviable, even if payments were made subsequent to introduction

3

Service Tax - 2008 - TMI - 4006 - CESTAT, BANGALORE

Appellant procures orders as an commission agent for his clients(in India) - business auxiliary services - appellant, resident of India but has office in USA - assessee contended that disputed period is from 8-7-04 to 31-12-04. He said that during that period the services rendered abroad were not liable to Service tax in view of the Circular 36/4/01-S.T. dated 8-10-01 - held that offshore services are liable to tax only after insertion of Sec 66A in Finance Act w.e.f 18-4-06 - appeal allowed

4

Service Tax - 2008 - TMI - 4005 - HIGH COURT OF PUNJAB & HARYANA

Appellant plea is that actually, the SCN was to be issued u/s 73, but inadvertently, the provision was wrongly mentioned as Sec. 74 - such plea was never taken by appellant either before the Appellate Authority or before Tribunal - Revenue have rightly passed the order assessing the escaped Service tax by invoking sec. 74 - Only those substantial questions of law are to be considered and decided by HC, which are arising from the order of the Tribunal, in this case - appeals are dismissed

5

Service Tax - 2008 - TMI - 4004 - HIGH COURT BOMBAY

Challenging to order of the Comm(A) - appellate authority has held that the petitioner should furnish full details to the adjudicating authority so as to enable the adjudicating the authority to quantify the service tax liability - if