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CESTAT allowed the appeal in part and disposed of it. The...
Appeal allowed in part: 67% concessional exemption under N/N.18/2005-ST upheld; pure agent, refundable deposits not taxable; prior CENVAT recovery sustained
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CESTAT allowed the appeal in part and disposed of it. The Tribunal held the appellant entitled to the 67% concessional exemption under N/N.18/2005-ST for services rendered prior to N/N.1/2006-ST; demands based on denial of that exemption were set aside. Service-tax demands premised on maintenance/repair charges were negated as the appellant acted as a pure agent; demands under "club or association service" and "security agency service" (guard charges) were also annulled as receipts were refundable deposits or penalties, not taxable consideration. Recovery of previously paid CENVAT-related tax, interest and 25% penalty was upheld and appropriated. Invoked extended limitation and all penalties were set aside for bona fide interpretation and absence of suppression.
CESTAT allowed the appeal in part and disposed of it. The Tribunal held the appellant entitled to the 67% concessional exemption under N/N.18/2005-ST for services rendered prior to N/N.1/2006-ST; demands based on denial of that exemption were set aside. Service-tax demands premised on maintenance/repair charges were negated as the appellant acted as a pure agent; demands under "club or association service" and "security agency service" (guard charges) were also annulled as receipts were refundable deposits or penalties, not taxable consideration. Recovery of previously paid CENVAT-related tax, interest and 25% penalty was upheld and appropriated. Invoked extended limitation and all penalties were set aside for bona fide interpretation and absence of suppression.
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