2025-VIL-400-CESTAT-KOL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Short Payment of service tax, Advances written off, Renting of Immovable Property - Show-cause notice demanding service tax alleging short payment of service tax - Whether the Department has correctly calculated the service tax liability of the appellant under the category of 'technical inspection and certification service' – HELD - The Department has only considered the short payment made by the appellant and ignored the excess payment during certain years – Further, the appellant has written off the advances received for the period prior to 31.03.2003 and produced a Chartered Accountant certificate to this extent. The written off amount has been considered as income for the year and tax on the same has been demanded – Matter is remanded to the adjudicating authority to re-compute the service tax liability after verifying the availability of CENVAT credit and considering the written off amount on which no service tax is payable - The matter related to 'technical inspection and certification service' and 'renting of immovable property service' is remanded to the adjudicating authority for re-computation of the service tax liability - the demands related to services exported by the Japan branch and electricity charges collected from tenants are set aside - The demand related to maintenance charges collected from tenants is upheld - The appeal is partly allowed by remand - Whether the demand of service tax on services exported by the appellant's Japan branch to an Indian client is sustainable – HELD - The services were actually rendered by the Japan branch to the Indian client and not by the Kolkata branch of the appellant. Therefore, the demand of service tax on this count from the appellant is not sustainable - Whether the demand of service tax on electricity charges collected from tenants as a 'pure agent' is sustainable – HELD - the electricity charges collected by the appellant from the tenants were deposited to the electricity authorities and hence, these charges are in the nature of reimbursement. Accordingly, there is no liability to pay service tax on such electricity charges and set aside the demand.
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