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US Nurse convicted of killing 17 patients - 700 yrs of jail-term awardedGST - Payment of pre-deposit through Form GST DRC-03 instead of the prescribed Form APL-01 - Petitioner attributes it to technical glitches - Respondent is the proper authority to decide the question of fact: HC2nd Session of India-Nigeria Joint Trade Committee held in AbujaGST - Since SCN is bereft of any details and suffers from infirmities that go to the root of the cause, SCN is quashed and set aside: HC1717 candidates to contest elections in phase 4 of Lok Sabha ElectionsGST - Once Appellate Authority comes to the conclusion that SCN was issued by an officer who was not competent; reply was also considered by an incompetent authority and the Competent Authority had not applied its independent mind, Appellate Authority could not have assumed original jurisdiction and proceeded further with the matter: HC7th India-Indonesia Joint Defence Cooperation Committee meeting held in New DelhiGST - Neither the Show Cause Notice nor the order spell out the reasons for retrospective cancellation of registration, therefore, the same cannot be sustained: HCMining sector registers record production in FY 2023-24GST - If the proper officer was of the view that the reply is unclear and unsatisfactory, he could have sought further details by providing such opportunity - Having failed to do so, order cannot be sustained - Matter remanded: HCAnother quake of 6.0 magnitude rocks Philippines; No damage reported so farI-T - Initial burden of proof rested on assessee to substantiate his claim of having incurred expenditure on improvement of property: ITATTrade ban: Israel hits back against Turkey with counter-measuresI-T - Agricultural income can be treated by ITO as undisclosed income in absence of any substantial / corroborative material to prove same: ITATCanada arrests three persons in alleged killing of Sikh separatistI-T - Income from sale of property has to be classified & characterised only in manner of computation as per section 45(2): ITATCus - When there is nothing on record to show that appellant had connived with other three persons to import AA batteries under the guise of declaring goods as Calcium Carbonate, penalty imposed on appellant are set aside: HCCongress fields Rahul Gandhi from Rae Bareli and Kishori Lal Sharma from AmethiGST -Since both the SCNs and orders pertain to same tax period raising identical demand by two different officers of same jurisdiction, proceedings on SCNs are clubbed and shall be re-adjudicated by one proper officer: HCFormer Jharkhand HC Chief Justice, Justice Sanjaya Kumar Mishra appointed as President of GST TribunalSale of building constructed on leasehold land - GST implicationI-T - Interest received u/s 28 of Land Acquisition Act 1894 awarded by Court is capital receipt being integral part of enhanced compensation and is exempt u/s 10(37): ITATGirl students advised by Pak college to keep away from political events
 
ST - What is promoted by applicant is residential & commercial complexes & amusement park - Prima facie, products in question are not 'goods', therefore, levy of ST under BAS is not sustainable: CESTAT

By TIOL News Service

MUMBAI, OCT 14, 2014: THE applicants are having an agreement with M/s New Kolkata International Development P. Ltd. (NKID) and the celebrity. As per the terms of the agreement, the applicant agreed to promote, endorse NKID products through the artist. The products which are to be promoted are residential and commercial complexes, luxury hotels, infrastructure projects, amusement park and setting up of educational institutes.

It is the view of the revenue that promoting these goods falls under Business Auxiliary Service as provided under 65(19) clause (i) of the Finance Act, 1994 and are liable for service tax.

Under this backdrop the CCE, Mumbai-II had no qualms in confirming the demand.

Before the CESTAT the applicant submitted that "goods" which were promoted by the artiste by way of agreement are not 'goods' as per FA, 1994; that section 65(50) provides that "goods" has the meaning as assigned to it in clause (7) of section 2 of the Sale of Goods Act, 1930; that as per the Sale of Goods Act, 1930, "goods" means every kind of movable property other than actionable claims and money. Inasmuch as since the "goods" which the department sought to tax is immovable property and are not goods as per section 2(7) of the Sale of Goods Act, 1930, they are not liable to pay service tax under the category of Business Auxiliary Service. It is further submitted that at the most service tax can be demanded from them under the category of 'Brand promotion' service which came into effect from 01.07.2010. Moreover, for a similar activity, a show-cause notice was issued to the artiste and the said proceeding has been dropped on the ground that the artist is providing Brand promotion service and not Business Auxiliary Service and, therefore, waiver of pre-deposit be granted.

The Bench observed -

++ Prima facie we are convinced with the argument of the counsel that the product in question are not 'goods' as per section 2(7) of the Sale of Goods Act, 1930. Therefore, the levy of service tax under the category of Business Auxiliary Service is not sustainable. In these circumstances, the applicant has made out a case for complete waiver of pre-deposit.

The CESTAT, therefore, waived the pre-deposit of the adjudged dues and granted a stay in the matter.

(See 2014-TIOL-1990-CESTAT-MUM)


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