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Cce Vs. Ttk Health Care Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

the department refunded the amount to the party. Later on, after the amendment of Section 65 of the Finance Act, 1994 with retrospective effect under Sections 116 and 117 of the Finance Act, 2000, the department issued a

Allied Instruments Pvt. Ltd. Vs. Commissioner of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2002)LC634Tri(Mum.)bai

of the orders of the Deputy Commissioner, in view of the retrospective amendment of Service Tax Rules by Section 117 of the Finance Act, 2000, which states that notwithstanding anything contained in any judgment, decree or order of … the Central Excise authorities nor paid the service tax, hence contravening the Sections 68 and 70 of the Finance Act, 1994, directing them to furnish quarterly return in Form ST-3 and proposing recovery of interest for delayed payment … in the case of Laghu Udyog Bharti v. Union of India - 1999 (112) E.L.T.365 (S.C.) that the Rule was ultra vires of the Act

Tcp Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2006)STR134

Ltd. v. Union of India in support of his contention that, by virtue of Section 117 of the Finance Act, 2000, recipients of services of consignment agents for the period covered by the said Section should have paid

Commissioner of Central Excise Vs. Arasan Syntex Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2005)(100)ECC297

tax on the service received by them during the period of dispute, under the relevant provisions of the Finance Act, 1994 and the Service Tax Rules, 1995 framed thereunder read with Section 117 of the Finance Act, 2000

The Commissioner of Central Vs. Orient Cements

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)7STR649

tax liability on service users on C & F agents for the period subsequent to 16.10.1998 as per Finance Act, 2003. The Original Authority rejected the refund claim. The Respondents appealed to the Commissioner (Appeals). The Commissioner (Appeals) … for clearing and forwarding service received by him during July - August 1999, the Revenue cannot rely on any of procedural provision under Section 116 … to collect such tax from the service recipient for any period beyond 16.10.1998. It has also held that Section 117 is procedural and does not in any way alter in substantive provision brought on the statute book by

3-a Associates and Ots Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

Reported in : (2003)(155)ELT366Tri(Kol.)kata

invidually.1.4. The Deputy Commissioner vide his Order-in-Original dated 3.1.2000 sanctioned the refund claims to the appellants accordingly.1.5. Thereafter, Section 117 of the Finance Act, 2000 validated the collection of Service Tax under Rule 2(i)(d)(xii) & XVII of the … and had undertaken the transportation job on behalf of M/s. Tata Iron & Steel Company Ltd. 1.2 The Finance Act, 1997 imposed a Service Tax of 5% on Goods Transport Operators. However, vide Notification No. 42/97 dated 5.11.1997 … the case of Laghu Udyog Bharati & Ors. v. Union of India, 1999 (65) ECC 687 (SC) : 1999 (112) EtT 365 (SC) quashed the

Commissioner of Central Excise Vs. Pensol Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

Reported in : (2003)(156)ELT998Tri(Kol.)kata

Finance Act, 1994 are concerned, the legal position has very clearly been laid down in explanation to the Section 117 of the Finance Act, 2000 which reads as under : 'Explanation. - For removal of doubts, it is … as to whether the assessee is liable to penalty under the provisions of Sections 76 and 77 of Finance Act, 1994 when originally the service tax was not being paid by them in terms of the Hon'ble Supreme … the case of M/s. Laghu Udyog [1999 (112) E.L.T. 365 (S.C.) = 1999 (33) RLT 911 (S.C.)], which subsequently was paid by them along with

Commissioner of Central Excise Vs. Avadh Alloys Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2004)(173)ELT34TriDel

Service Tax Rules was given retrospective effect by the Legislature as is evident from Section 117 of the Finance Act, 2000. Interest on the service tax amount became payable by the respondents from the date on which the … aside by the Apex Court in the case of Laghu Udyog Bharati v. Union of India reported in 1999 (112) E.L.T. 365 by striking down the Sub-clauses (xii) and (xvii) of Sub-rule (1) of Rule 2 of

Commissioner of C. Ex. Vs. Bhuwalka Steel Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2005)(185)ELT153Tri(Chennai)

account of retrospective revalidation of Rule 2(1)(d)(xii) of the Service Tax Rules, 1994 under Section 117 of the Finance Act, 2000, the tax on the service availed by the respondents during the period of dispute was recoverable from

Cce Vs. Tcp Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2007)11STJ142CESTAT(Chennai)

31.8.99 inasmuch as the same was not demanded within the period of 30 days from 12.5.2000, prescribed under Section 117 of the Finance Act, 2000. The show-cause notice in this case was issued on 8.4.2002 only.2. I have … para 5 of the final order: None of the amendments brought to the Service Tax provisions of the Finance Act, 1994 authorized the Revenue to treat recipients of the above service as assessees for service tax for any