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Exemptions

S No Citation Name of the Party Subject Heading

1

2012 (2) ECS (177) (Tri-Mum)

Space Age Associates

In respect of the benefit of Notification No.1/2006-ST, the benefit of notification is available in case no credit has been availed, by the service provider. The applicant availed credit. Hence the benefit of the notification is not available.

2

2013 (1) ECS (158) (Tri-Ahd)

M/s Housing & Development Corporation Ltd. (HUDCO

Pre-payment Charges and Resetting Charges: When a borrower makes a request for prepayment, pays interest separately upto the date of payment, that amount is shown separately as interest and prepayment charges are not collected as interest, but collected as prepayment charges. There is definitely an element of service involved in considering the request of the borrower for prepayment of loan, fixing of prepayment charges, collection of the same and closure of loan. These activities can be definitely in relation to Banking & other financial services, which includes lending after 10.09.04. Prepayment charges are levied by lender to offset the cost of finding such alternative source for deployment of fund and also intended to make exit difficult for the borrower. This shows that prepayment charges can never be considered to be in the nature of interest.

3

2013 (1) ECS (182) (Tri-Kol)

M/s. Bispa India

Party have not claimed the abatement of 67 % as allowed under Notification No. 19/2003 - ST. Unless the said exemption is claimed and necessary conditions laid down therein are fulfilled by the applicant its benefit cannot be extended to them

4

2013 (3) ECS (196) (Tri-Ahd)

M/s Madhu Silica Pvt. Ltd

the several conditionalities enumerated therein are with regard to delineation of the taxable services in respect of which the exemption is applicable, the circumstances in which and the persons who are entitled / disentitled to the claim for exemption and stage at which the exemption should be claimed

5

2014 (2) ECS (248) (Tri - Del.)

M/s. Brahmputra Infrastructure Ltd.

Site Formation and Clearance, Excavation and Earthmoving and Demolition Services) Exemption Notfn. No. 17/05-ST dated 07.06.2005 exempts the services provided in course of construction of Hydro-electric Dam. However, Site preparation by filling up low lying lands with earth is covered by Section 65 (105)(zzza) fo the Finance Act, 1994 and attracts Service Tax

6

2014 (2) ECS (261) (Tri - Ban.)

M/s Ing Vysya Life Insurance Company Limited

Rule 2(e) of the CCR defines exempted service as taxable service exempted from the whole of the service tax payable thereon and includes services in which no service tax is leviable under Section 66 of the Act. Non-taxable service has been interpreted to mean and include those services not specified under Section 65 (105) of the Act also.

7

2014(4) ECS (1) (H.C.-Delhi)

M/s. Delhi Chit Fund Association

Taxability/Chit Fund: In a chit business, the subscription is tendered in any one of the forms of "money" as defined in Section 65(33). It's merely a transaction in money and falls within the exclusionary part of the definition of the word "service". No service tax is chargeable on the services rendered by the foreman in a business chit fund on an interpretation of the statutory provisions. Writ Petition allowed.