1

Service Tax - 2008 - TMI - 3883 - CESTAT, AHMEDABAD

During the relevant period, the number of vehicles given on hire is not relevant for attracting the service tax under the service of rent-a-cab scheme. This criteria of 50 cab was only relevant prior to amendment in 1998 to the definition of rent-a-cab scheme operator - 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 basis 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 - 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 number 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, unloading 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 such 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