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T.N. Co-Op. Milk Producer'S Vs. Cce

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

Subject : Service Tax

Ors.. Consequently, Government had effected retrospective amendments to the provisions of Sections 65, 66 & 67 of the Finance Act, 1994 and Rule 2 of Service Tax Rules, 1994 through Finance Act, 2000 vide Sections 116 and 117 … Court in Commissioner of C.E. Meerut-II v. L.H. Sugar Factories Ltd. citation 2006 (3) S.T.R. 715 (S.C.) : 2005 (187) E.L.T. 5 (S.C). The Supreme Court observed the following: The above would show that even the amended … and Ors.. Consequently, Government had effected retrospective amendments to the provisions of Sections 65, 66 & 67 of the Finance Act, 1994 and Rule 2

Kerala State Electricity Board Vs. Commr. of Central Excise, Thiruvana ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(31), 65(41), 66, 68, 68(1A), 68(2), 69, 69(1), 70, 71, 73, 75 and 105; Finance Act, 2000 - Sections 116 and 117; Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Rules, 1994 - Rules 2(1), 6 and 6(1); Constitution of India - Article 246(1); Income Tax Act

Reported in : AIR2008SC798; (2008)214CTR(SC)87; 2007(14)SCALE311; 2008[9]STR3; (2008)12VST1(SC); 2008AIRSCW25; 2008(1)SCC780.

of the writ petitioners that by the amendments brought about by Sections 116 and 117 of the Finance Act, 2000, the decision in Laghu Udyog … as to whether the appellant- Kerala State Electricity Board, the service recipient, within the meaning of provisions of Finance Act, 1994, levying service tax, is liable to pay any interest on the amount of tax due to the … the Customs Excise & Service Tax Appellate Tribunal, Circuit Bench at Cochin in Final Order No. 477 of 2005, Appeal No. ST/36/2004 was allowed. 3. The basic fact of the matter is not in dispute. Appellant herein … make payment of the service tax on behalf of the foreign company.8. Section 65 of the Finance Act, 1994 provides for levy of service tax

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

pan masala containing tobacco was not covered by the said Order and/or Article 270 at the relevant time. Section 116 of the Finance Act, 2005, replaced the Schedule to the ADE Act with a new Schedule that does … entries in Chapter 24 of the 1985 Act, pan masala may or may not contain tobacco. 32. The Finance Act, 2005 (18 of 2005) substituted the First Schedule to the ADE Act with a new First Schedule that did

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

in one case (Service Tax Appeal No. 2/23 of 2005) of Rs. 60,26,508/- under Section 73(2) of the Finance Act, 1994, imposing penalty of Rs. 48,700/- under Section 76 and ordering interest amount of Rs. 8,84,287/- under Section … prior to the commencement of Finance Act, 2000, by taking into consideration the amendments, which were made by Section 116. He submitted that the opening part of Section 116 of the Finance Act, 2000, which amended Sections 65,

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(111)ECC151

the Order-in-Original. Hence, this appeal.3. Learned Advocate appearing for the appellants submits that the amendment carried out by Section 116 and 117 of Finance Act, 2000 was to bring the GTO services into net of service tax and … of these services were challenged in the Supreme Court and a retrospective amendment was carried out to the Finance Act and the appellants were required to pay their service tax as recipient of services of GTO. The appellants … case of Nava Bharat Ferro Alloy Ltd. v. UOI, as reported at 2005 (185) ELT 236 (AP). He submits that since the appellants have not

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

the Order-in-original. Hence, this appeal.3. Learned Advocate appearing for the appellants submits that the amendment carried out by Section 116 and 117 of Finance Act, 2000 was to bring the GTO services into net of service tax and … of these services were challenged in the Supreme Court and a retrospective amendment was carried out to the Finance Act and the appellants were required to pay their service tax as recipient of services of GTO. The appellants

The Commissioner of Central Vs. Orient Cements

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)7STR649

recipient of clearing and forwarding service is limited to the period from 16.7.1997 to 16.10.1998 in terms of Section 116 of the Finance Act, 2000. It has further been held that when Section 116 did not enable the … 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)

Rashtriya Ispat Nigam Ltd. Vs. Dewan Chand Ram Saran.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1994 - Section 66, 65(41)(a)(r)(j); Arbitration and Conciliation Act, 1996 - Section Section 34

the Finance Act 2000 brought in an amendment on 12.5.2000 (effective from 16.7.1997) in the manner indicated in Section 116 which reads as follows: "116. Amendment of Act 32 of 1994. - During the period commencing on and … Certificate." Evolution of service tax:5. Service Tax was introduced for the first time under Chapter V of the Finance Act, 1994. Section 66 of the Act was the charging section and it provided for the levy of service

Cce Vs. Sree Nithyakalyani Textiles Ltd.

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

Subject : Service Tax

Supreme Court's ruling, Parliament amended Section 65 ibid in relation to the limited period, 16.7.1997 to 16.10.1998 under Section 116 of the Finance Act, 2000, whereby recipients of 'Goods Transport' service and 'Clearing and Forwarding' service were defined … goods transport operators during the period 16.11.1997 to 1.6.1998 but did not pay any tax thereon under the Finance Act, 1994. On 19.12.2000, the Department issued a show-cause notice to them--demanding Service Tax of Rs. 2,42,925/- on freight … (ii) Final Order No. 335/2005 dated 7.3.2004 in Appeal No. S/91/2004 : 2005 (123) ECR 365 (T) Commissioner v. Silver Spring Spinners India (P) Ltd..The

Cheyyar Co-op. Sugar Mills Ltd. Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2008)14STJ54CESTAT(Chennai)

Supreme Court's ruling, Parliament amended Section 65 ibid in relation to the limited period, 16.07.1997 to 16.10.1998 under Section 116 of the Finance Act, 2000, whereby recipients of 'Goods Transport' service and 'Clearing and Forwarding' service were defined … period were filed and the tax paid within the period of time prescribed for the purpose under the Finance Act, 2003. Such payment of tax was made under protest. Later on, it appears, the party filed a refund