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.
|