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Commissioner of Service Tax Vs. Electronic Research Pvt. Ltd.

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 117; Finance Rules - Rules 2, 2(1) and 17

Reported in : 2008[11]STR337

the fact that the demand notice was served on the assessee on 18-9-2001. As per Section 117 of Finance Act, 2000 the action taken would be validated. The said act received assent of President on 12-5.2005 and only

Cce Vs. Sree Nithyakalyani Textiles Ltd.

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

Subject : Service Tax

valid and always to have been valid for all purposes, as validly and effectively taken or done" vide Section 117 of the Finance Act, 2000. Later on, the Finance Act., 2003, made certain amendments to the Service Tax … 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

Apr Packaging Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2007)9STJ109CESTAT(Mum.)bai

the appellant for the period from 16.11.1997 to 1.6.1998 on the services of C&F except as provided under Section 117 of Finance Act 2000. 9. It is submitted that Section 73 of the Finance Act 1994, which lays … dated 13.5.2002 and 14.2.2003. Such demands are not affected by the amendments made in Section 65 of the Finance Act 2000 under Section 116 of the Finance Act 2000 and consequently they are hit by the Apex Court … L.H. Sugar Factories Ltd.v. CCE Meerut-II- and (2) L.H. Sugar Factories Ltd. 2005 (187) ELT 5 (SC). The appeal is allowed by way of remand

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(111)ECC151

initiated for the recovery of interest from the appellants, the department's contention that he case is covered under Section 117 of Finance Act, 2000, miserably fails. If no attempt was made during the relevant period to raise any … 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

Commissioner of Central Excise, Vadodara-i Vs. Gujarat Carbon and Indu ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 70, 71, 71A, 73, 76, 77, 81 and 84; Finance Act, 2000 - Sections 117; Service Tax Rules, 1994 - Rules 1(1) and 2(1); Service Tax (Amendment) Rules, 1998

Reported in : 2008AIRSCW6803; (2008)218CTR(SC)537; 2008(11)SCALE537; (2008)9SCC518; 2008[3]STR12; [2008]16STT108; (2008)17VST55(SC);

In some cases the orders were reviewed under Section 84 of the said Act on the ground that Section 117 of the Finance Act, 2000 validates retrospectively the provisions of Sub-clause (xii) of Clause (d) of Sub-rule (1) … not be imposed upon them under the provisions of Sections 76 and 77 of Chapter V of the Finance Act, 1994 for alleged contravention of the provisions of Sections 70, 76 and 81 of the said Chapter and … we refer to the factual scenario of Civil Appeal No. 1618 of 2005. The factual scenario is that Commissioner was of the view that according

Commissioner of Service Tax Vs. Mcdowel and Company Ltd.

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 116, 117 and 117(1)

Reported in : 2009[16]STR258; [2010]24STT394

to review the order dated 26-5-2008 passed in C.E.A. 42/2006 placing reliance upon Sections 116 and 117 of Finance Act, 2000 and the decision reported in : 2006 (3) S.T.R. 608 (S.C.) : 2005 (182) E.L.T. 33 (S.C.) … 33 (S.C.) - Gujarat Ambuja Cements Ltd. v. Union of India. Learned Counsel for the petitioner relied upon Section 117 of the Act which validated the action taken by the Department from 16-7-1997 and ending with the day

Cce Vs. Kashyap Sweetners (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(108)ECC384

received by them in the case of Goods Transport Operators. By a retrospective amendment vide Section 117 of Finance Act, 2000 the service receivers were required to pay service tax in respect of GTO, provided, demand of service … Court and the Hon'ble Supreme Court was pleased to dismiss the appeal of the department as reported in 2005 (187) ELT 5 (SC).5. In view of the above I do not find any merit in the department's

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 … the apex court in Gujarat Ambuja Cements Ltd. v. Union of India 2005 (182) and therefore it is not correct to say that the Revenue

Cce Vs. Milap Marbles (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(109)ECC12

received by them in the case of Goods Transport Operators. By a retrospective amendment vide Section 117 of Finance Act, 2000 the service receivers were required to pay service tax in respect of GTO, provided demand of service … appeal against the above decision of Hon'ble Tribunal which has also been dismissed by the Hon'ble Apex Court 2005 (187) ELT 5 (SC). The Hon'ble Apex Court has held that: The above would show that even the

Geedee Weiler Pvt. Ltd. Vs. Cce

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

Subject : Service Tax

the appellants, were exempt from penal liability by Parliament through retrospective amendment of the Finance Act, 1994 vide Section 117 of the Finance Act, 2000.3. It appears from the records that the service tax returns were filed by … period from 16.11.1997 to 2.6.1998. The Commissioner demanded interest on the above amount under Section 75 of the Finance Act, 1994 and also imposed a penalty on the appellants under Section 76 of the Act.2. After examining the … Sugar Factories Ltd. v. CCE, Meerut affirmed by the Supreme Court in 2005 (187) ELT 5 (SC). Where tax was not payable, no interest on