9911796707
TMI BlogNew Service Tax CasesX X X X Extracts X X X X X X X X Extracts X X X X ..... New Service Tax Cases X X X X Extracts X X X X X X X X Extracts X X X X ..... r - definition of rent-a-cab service has undergone a change, making the number of cars owned by the operator irrelevant - order of the original authority confirming the demand of duty and interest is restored but penalty is reduced 2 Service Tax - 2008 - TMI - 3882 - CESTAT, BANGALORE Erection, Commissioning and Installation of A.C. - appellants actually executed Works Contract on turnkey basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which cannot be vivisected - sale & service - appellants had paid tax by excluding from the total gross amount received by them, the amount attributable to the cost of the materials, goods - demand of Service Tax on the entire amount received under the contract is not at all justified - even the State Government authorities have registered the contract as Works Contract 3 Service Tax - 2008 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI - 3881 - CESTAT BANGALORE Tax on Chartered Accountants who are carrying on the activity of billing - Appellants contend that this is clerical activity which is not done by professionals but it is done by staff who have not even passed SSLC. It is a mere billing activity & such type of contracts are given to others also who are not CAs - issue has already been decided by this Bench in large n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umber of appeals of CAs wherein it has been held that the activity carried out by ordinary clerks is not part of the CAs activity 4 Service Tax - 2008 - TMI - 3860 - CESTAT, BANGALORE Reimbursement of expenses - valuation - Revenue contended that they had not paid the service tax on the gross receipts & they have suppressed the value of the reimbursement - Held that expenses like loading, unlo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading charges & freight are not to be added to the value of service - appellants were under the bona fide belief that cost/expenses incurred by them are not includible in the consideration of the value of service rendered by them so penalty not imposable u/s 76 & 78 5 Service Tax - 2008 - TMI - 3859 - CESTAT, BENGLORE Clearing and Forwarding Agent - received reimbursement of various expenses s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch as rent, loading and unloading, postage and telegraph, printing and stationary, telephone charges, sundry expenses etc. incurred by them for and on behalf of their principals - actual service charges received by the appellant is also mentioned in the contract - no justification for levying service tax on reimbursements of actual expenses X X X X Extracts X X X X X X X X Extracts X X X X
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