Service Tax Exemptions Upheld for Ropeway; Reverse Charge Mechanism Demand Maintained, Penalties Removed.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Various Service tax issues related to different activities undertaken by the appellant. The key points are: service tax demand on operation and maintenance of ropeway and battery-operated vehicles in Science City was set aside as these activities were exempted; demand for operation and maintenance of external coal handling system was remanded for verification of payment already made; service tax under reverse charge mechanism on rent-a-cab, security, works contract, manpower recruitment, and legal services was upheld, but penalty was set aside; service tax demand on operation and maintenance of a bridge was set aside; issues related to denial of CENVAT credit, non-payment of service tax on advances, and reversal of CENVAT credit due to non-payment to suppliers/contractors were remanded for verification of documents and passing an appropriate order regarding eligibility of credit.....