TaxTMI 
TaxTMI 
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.
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....ervice 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. <br>News and Press Release<br>Dated:- 15-5-2008<br><BR>1 Service Tax - 2008 - TMI - 4008 - CESTAT, BANGALORE Govt. dept. letting out auditorium - Appellant conten....
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....ded 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 Keepe....
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....rs 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 ....
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....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....
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.... 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 ....
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....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 b....
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....y 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<BR> News - Pre....
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....ss release - PIB....