Customs Excise and Service Tax Appellate Tribunal Cestat Calcutta Court October 2007 Judgments Home Cases Customs Excise and Service Tax Appellate Tribunal Cestat Calcutta 2007 Page 1 of about 10 results (0.080 seconds)

Harinagar Sugar Mills Ltd. Vs. Commr. of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)12STJ330CESTAT(Kol.)kata

1. Heard both sides. The appellants before us have been charged with service tax liability as a recipient C & F services. Shri S.P. Ojha, ld. Consultant appearing for the appellants states that the service rendered by the broker was only for procuring orders for the appellants' Company and that the broker had rendered no service which is in the nature of clearing and forwarding agent's services. He further states that the broker did not handle the impugned goods namely, sugar, at any stage. He states that the appellants' case is squarely covered by the following decisions of the Tribunal: (i) Larsen and Toubro Ltd. v. Commr. of Central Excise, Chennai 2006 (3) STR 321 (Tri.-LB); (ii) Protec Laboratories Pvt. Ltd. v. Commr. of Central Excise, Mumbai I 2007 (5) STR 372 (Tri.-Mumbai);Commr. of Central Excise, Chennai v. Bhuwalka Steel Industries Ltd. 2. Shri Ojha states that as held in the aforesaid decisions merely booking of orders for commission basis cannot be covered under C &am...

Turret Industrial Security Pvt. Vs. Commr. of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)12STJ415CESTAT(Kol.)kata

1. Heard both sides. The appellants have filed service tax return from time to time and have also paid certain amounts of service tax as determined by them. In addition, they have also predeposited Rs. 20.00 lakhs (Rupees twenty lakhs) under the direction of the Tribunal at the stay stage.2. After hearing both sides at length, we find that the appellants have not paid the service tax in respect of value of service not received by them from their clients in certain cases. According to Miss Shivani Shah, ld. A.C. A., appearing for the appellants, such amounts not received have also been reflected in the profit and loss account which have been relied upon by the Department wrongly for computing the tax liability on the appellants. She refers to Rule 6(1) of the Service Tax Rules, 1994, which clearly stipulates that tax shall be paid on the payments received towards the value of taxable services in the preceding month. She further contends that there are instances where, though the value ...

Til Ltd. Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)10STR418

1. Heard both sides. The impugned demand is for the period 2000-2001 whereas the Show Cause Notice has been issued on 20-6-2005. Shri Anjan Sarkar, Id. ACA appearing for the Appellants states that the entire demand is time-barred as the extended period of limitation has not been invoked in the show cause notice nor any allegation regarding fraud, suppression etc. has been made therein. He also states that the CA has clearly certified the amount to have been received towards repairs and maintenance and not for any other service.2. After hearing both sides and perusal of case records, we find that the appellants have made out a prima facie case on the ground of limitation as the show cause notice does not allege fraud, suppression etc. nor the extended period of limitation has been specifically invoked in the show cause notice. As such, the requirement of pre-deposit is waived during the pendency of the appeal....

Commissioner of Central Excise Vs. B.K. Thakkar

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)13STJ238CESTAT(Kol.)kata

2. The respondents entered into contracts dated 4.6.03 and 15.9.03 with M/s. S.A.I.L. for excavation, transportation and feeding of iron ores to the hill top crusher plant for further processing of iron ore. The Original Authority has confirmed the duty-demand against the respondents holding the activities undertaken by the respondents to be falling under the category of 'cargo handling service'. The lower Appellate Authority in her Order has, however, set aside the said Order-in-Original leading to the present appeal which has been filed by the Department. Learned J.C.D.R., Shri Vineet Ohri appearing for the Revenue strongly argues that the reference to the business auxiliary services brought under the tax net subsequently, and referred to by the lower Appellate Authority, is totally irrelevant to the issue and the taxability of the impugned activities of the respondents have to be determined with reference to the services which were under the tax net at the relevant time, i.e. durin...

Lift and Shift Vs. Commr. of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

1. Heard both sides. Shri Kartik Kurmy, ld. Counsel appearing for the appellants states that under the impugned order, the authorities below have decided that the service rendered by the appellants is classifiable under the Cargo Handling Services. He further states that the appellants have not challenged the decision on the issue of classification on merits, but are merely seeking a direction that while quantifying the demand amount pursuant to the said classification, the extended time period should not be applied. He also states that for quantification of demand, subsequently another show-cause notice dated 10.8.07 has been issued to the appellants by the original authority.2. After hearing both sides and perusing the case records, we find that the question of applicability of extended period has to be considered by the original authority while quantifying the demand amount. As such, at this stage, it is premature for the Tribunal to give a finding on this issue, which was, as stat...

National Mining Company Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)12STJ447CESTAT(Kol.)kata

2. The appellants have entered into a contract with M/s. North Eastern Coal Fields, Coal India Limited, Assam. The Adjudicating Commissioner after examining the contract and the entry under Section 65(97a) of the Finance Act, 1994 has confirmed the Service Tax demand holding the services rendered by the appellants to be falling under the category of 'Site Formation and Clearance, Excavation and Earthmoving and Demolition Services". The appellants have already paid the tax amount which has also been reimbursed to them by their clients, M/s. North Eastern Coal Fields, Coal India Limited.3. Shri Devaraj Sahu, learned Advocate appearing for the appellants states that since the service tax has been reimbursed to them, they are not contesting the tax amount, but they are challenging the levy of interest and penalty on them. He, further, states that the services rendered by the appellants are in the nature of mining service which has been brought under Service Tax Net specifically from 1.6.2...

Bhushan Power and Steel Ltd. Vs. Commr. of Central Excise, Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)10STR18

1. After hearing the matter for sometime, we are of the view that the appeal itself can be decided today. Hence, we waive the requirement of pre deposit of the interest on the service tax and proceed to hear and decide the appeal.2. The appellants pay service tax in respect of GTA services, which is an input for final products produced by them. During the impugned period 1/1/2005 to 30/9/05, the appellants as recipient of GTA service were required to pay service tax on the same and they paid the service tax by utilization of the Cenvat credit on GTA services. As the Department objected to such payment by utilization of Cenvat credit, they deposited the entire amount of Rs. 67,57,180/- by cash on 30/3/2006. The impugned order demands interest on the amount paid by cash taking the same as a delayed payment.3. Shri Ravi Raghwan, Ld. Advocate appearing for the appellants states that Under Rule 2(p) of the Cenvat Credit Rules, 2004, the GTA service is very much an output service even thoug...

C.C. Ex. Vs. Shree Jagannath Agency

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

1. No one appeared on behalf of the Respondent. The written submission filed by the respondent is taken on record.2. Heard Shri Y.S. Loni, Ld. JDR appearing for the Department. He states that some of the expenses allowed by the lower appellate authority to be deducted from the gross amount for charging of service tax is not deductible. He, further, states that the agreement between the service provider and the service recipient does not appear to have been examined by the authorities below and he also states that each of the deductions claimed requires to be properly examined before arriving at the value for levy of service tax.3. Considering the submissions made by the Ld. D.R., we set aside the impugned order and remand the matter to the original authority who shall examine the contract between the service provider and the service recipient and pass a fresh order after granting a reasonable opportunity of hearing to the recipient....

Shri SachIn Manchanda Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)(127)ECC147

1. The ld. Counsel appearing for the Appellant submitted that the appellant having suffered for nearly four years in view of seizure of the goods on 05.12.2003 the appeal may be disposed expeditiously at this admission stage to do justice to the Appellant. According to him although the appellant partly succeeded before the first Appellate Authority by way of reduction of penalty that is still harsh and goods were confiscated which calls for disposal of appeal expeditiously. That has prejudiced the Appellant. Therefore, on admission of the appeal, again if that is kept pending that shall cause extreme hardship to the Appellant.2. The ld. SDR on verification of record also confirmed that the seizure was done on 05.12.2003 (nearly four years ago). Absolute confiscation being the order of the ld. first Appellate Authority, the matter may be disposed if admitted to secure end of justice to both sides.3. Heard both sides. It appears that in view of gravity of the matter and confiscation mad...

initiating Explosives Systems Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)9STR509

1. The appellant came in appeal against order-in-appeal dated 29-3-2004 which held that M/s. ICI India Ltd. had acted as a clearing and forwarding agent of the appellant and service tax paid by the appellant was as a person who engaged M/s. ICI (India) Ltd. as their clearing and forwarding agent and such payment was legal and correct for which no refund of tax so paid arose. While doing so, the impugned order upheld order of Adjudication dated 10-6-2003 which rejected refund claim of Rs. 64,94,422/- of this Appellant.1.2 The Id. Counsel appearing for the appellant submitted that in terms of an agreement dated 29th August, 1996 the appellant engaged M/s. ICI (India) Ltd. as their consignment, distribution and selling agent.Clause 2.1 of the said agreement defined relation of both in this manner. Duties of that agent was defined by Clause 3 of agreement. Such agent in terms of Clause 3.2 of the agreement was to use its best endeavours to promote and market the products of the appellant....