Mumbai Court February 2006 Judgments

Social Service League Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

2. The issue in this case is whether renting out a hall for Drama purposes would be covered under the Service Tax levy as applicable to Mandap keeper.3. After considering the material on record and submissions made on the definition of mandap keeper, we find that Drama performances being conducted in the hall/mandap cannot be covered under the levy of Service Tax as mandap keeper. However, we find that the lower authorities have come to a finding that the hall is being provided for 'drama and social functions' since the exact nature of this social functions is required to be established as they would appear to be covered under the levy of Service Tax as mandap keeper. The appeal is allowed after setting aside the order as remand to the original authority who should verify the bills renting out for social functions and determine the nature of functions and thereafter such bills which would determine only such functions/engagements held which would be covered under the definitions of Se...

Commissioner of Central Excise Vs. Urison Cosmetics Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(108)ECC175

1. This Bench has been constituted to reconsider the earlier decision of the Tribunal in the case of C.C.E., Daman v. Kraftech Products Inc. in view of the majority order in this case opining that such a reconsideration is necessary in the light of decision of the Honourable High Court of Madras in the case of Varnica Herbs v.C.B.E.,& C., New Delhi 2004 (163) K.L.T. 160 (Mad.). We have heard both sides at length.2. The dispute relates to method of valuation applicable to the impugned goods, namely 'Godrej' brand hair dye in pack of 3 sachets of 3 gms each. It is the contention of Revenue that such packs are required to be valued on the basis of maximum retail price (MRP) under Section 4A of the Central Excise Act, 1944 (CEA) whereas respondents "argue that they have correctly valued the goods under Section 1 of CEA as Section 4A does not apply to such goods. SECTION 4A. Valuation of excisable goods with reference to retail sale price.- (1) The Central Government may, by notificati...

Walchand Hindustan Ltd. Vs. the Asst. Cit [Alongwith Int. T.A.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)102ITD331(Mum.)

1. These five appeals - three by the assessees and two by the department - arise out of the different orders of the CIT(A), Central-V, Mumbai and pertain to assessment years 1992-93, 1993-94 and 1994-95. For the sake of convenience, they were heard together and are being disposed of by this consolidated order.2. All these appeals arise out of the assessments framed under the Interest Tax Act, 1974. One of the issues in these appeals relates to the assessee's contention that it is not a financial institution to be roped in for the liability under the Interest Tax Act. The learned Counsel for the assessee reiterated the stand that was taken before the learned CIT(A). Drawing our attention to pages 4 & 5 of the order of the CIT(A) in the case of Walchand Hindustan Ltd. (Int. T.A No.65/Mum/96) for AY. 1992-93, it was pointed out that nearly 93% of the income is by way of dividend, which was received from investment made in the group companies They were all pan of capital assets and no...

Food Corporation of India Vs. Union of India (Uoi) and anr.

Court: Mumbai

Reported in: III(2006)ACC863; 2006(3)ALLMR518; 2006(5)BomCR372; 2006(3)MhLj804

V.A. Naik, J. 1. This appeal is preferred by the Food Corporation of India (F.C.I.) against the order dated 8-1-1991 passed by the Railway Claims Tribunal, Nagpur Bench, Nagpur, in Application No. 1155/TAI/RCT/NGP/90 dismissing the application filed by the Corporation on the ground that the claim was not maintainable for non-compliance of the mandatory provisions of Section 80 of Code of Civil Procedure. 2. Brief facts giving rise to the controversy in question are summarized as under: F.C.I, had filed a suit in the Court of Civil Judge, Sr. Dn., Jalgaon, on 15-10-1981 against the appellants for recovery of Rs. 30,125/- due to non-delivery/ short delivery of 241 bags of wheat together with refund of freight of Rs. 6,153/-, which came to be numbered as Special Civil Suit No. 94 of 1981. 3. It is the case of the appellant that the consignment of wheat comprising of 3245 bags was despatched by F.C.I, to the District Manager, F.C.I., Jalgaon. The aforesaid bags were transported in 11 wagon...

Security and Escorts Services Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The application for waiver of pre-deposit of service tax of Rs. 16,31/625/- confirmed against the applicants herein on the ground that they were providing security services and, therefore, liable to service tax under this heading and penalties of Rs. 500/- under Section 75A, Rs. 100/- under Section 76, Rs. 1,000/- under Section 77 and amount equal to service tax under Section 78 of the Finance Act, 1994, arises out of the order of the Commissioner of Central Excise Appeals, Mumbai, who has dismissed the appeal of the assessees on the ground that they did not comply with his direction for pre-deposit of Rs. 14,81,625/- as contained in stay order dated 31-1-2005.3. We find that no prirna facie case for total waiver has been made out, as the stay order records that three opportunities for personal hearing were extended to the assessees but they did not avail of any one of them, they did not apply for modification of the order dated 31-1-2005 and then did not comply with the pre-deposi...

Moneeto Plasti-fab Pvt. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Heard both sides. The dispute in this case relates to disputed classification of the impugned goods. The appellants claim classification under GET sub-heading No. 3926.90 with exemption under Notification No. 132/86 dated 1-3-1986. Revenue claims classification under GET sub-heading 3920.32 up to 1-3-1988 and under GET 3920.38 thereafter.2. There is no dispute regarding the process of manufacture. HOPE granules are extruded to produce HOPE films which are slitted to produce narrow strips/tapes. Such strips/tapes are woven on a loom to produce HOPE fabrics which are then covered on both sides by LDPE by extrusion process. Samples of intermediate HOPE fabrics and the LDPE covered fabrics have been shown to us.39.20 Other plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether lacquered or met- allised or laminated, supported or similarly com- bined with other materials or not39.26 Other articles of plastics and articles of other mat- erials of heading Nos....

Sharad Jambhekar and Associates Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(105)ECC213

1. After hearing both sides & considering the submissions made in this application for waiver of pre-deposit requirement of the Service Tax penalty of Rs. 100 every day, arrived, by Commissioner in an order in review and thereafter limiting the penalty equivalent in amount payable of each of these cases cannot be upheld. The Commissioner is finding that the penalty less than the minimum prescribed, if that be so Commissioners to restricting the penalty equivalent to service tax imposed cannot be in consonance with that. The order of limiting the penalty of the Service Tax determined cannot be upheld, especially in view of the decisions of the Apex Court in the case of State of Madhya Pradesh v. Bharat Heavy Electricals 12. It is not necessary for us to decide whether the provision for levy of penalty equal to ten times the amount of entry tax would be confiscatory and therefore, ultra vires since Mr. Sanghi, in fairness, submitted that the State treats it as the maximum limit and ...

Central Distribution Centre Vs. Commissioner of Cus. and C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The application for waiver of pre-deposit of duty of Rs. 30,07,089/- and equal amount of penalty arises out of the Order of the Commissioner of Central Excise (Appeals), Mumbai. An amount of Rs. 2,54,581/- has been confirmed on readymades falling under Chapter 52 and this duty demand is not contested by the applicants who have paid a sum of Rs. 1,67,135/- after adjusting input stage credit. Since the department is not extending the benefit of adjustment of input stage credit at this stage the applicants will be required to deposit the balance amount paya`le mn readymades under Chapter 62, viz. 87,444/-.2. The bulk duty demand has been confirmed on made-ups falling under Chapter 63 on the ground that although the raw material was supplied by the applicants to job workers, for manufacture of bed sheets, pillow covers etc., the finished goods were being delivered to the applicants and sold exclusively in the NTC mills showroom ald, therefmre, sinae the applicants had the full ownershi...

R.K. Katti Vs. Union of India (Uoi) and anr.

Court: Central Administrative Tribunal CAT Mumbai

Reported in: (2006)(92)SLJ395CAT

1. In both the O.A. Nos. 713/2003 and 758/2003, the issues involved and the reliefs sought for are similar. The O.As. are heard together and are being disposed of by a common order.2. In O.A. No. 713/2003, the applicant was working as C.P.R.O. in Bombay Telephone which later on was converted into M.T.N.L. He joined the department on 28.2.1958 and retired voluntarily on 30.6.1983 after rendering 25 years and four months of qualifying service. He had attained the age of 49 years at the time of retirement and thus he was given weightage of one year only and his retiring pension was calculated on the basis of 26V4 years only according to Rule 48A CCS (Pension) Rules, 1972.3. In O.A. 758/2003, the applicant was working as Scientific Officer/Engineer (Grade SE). He completed 20 years of qualifying service and voluntarily retired w.e.f. 5.5.1982 as per Rule 48(A). Both the petitioners had submitted representation for addition of five years qualifying service as per Rule 48B of CCS (Pension) ...

Vishwas Jayavantrao Bhosale Vs. Union of India (Uoi) and ors.

Court: Central Administrative Tribunal CAT Mumbai

Reported in: (2006)(3)SLJ219CAT

1. In O.A. 291/2004 (V. J. Bhosale), O.A. 308/2004 (G.B. Maware. M.K.Thombare and S.J. Koche), O.A. 335/2004 (V.R. Kale), O.A. 409/2004 (S.K. Kamble) and O.A. 486/2004 (F.V. Vesave) the relief claimed is the same and a number of arguments on both the sides are common and, therefore, they are taken up together for orders. For the sake of convenience, we shall refer to V.J. Bhosale (O.A. 291/2004) which will apply mutatis mutandis to other cases as well. Wherever in other cases separate arguments have been made, they will be mentioned accordingly.2. In O.A. 291/2004 (V.J. Bhosale) the following relief has been sought: (a) That this Hon'ble Tribunal be pleased to call for the records and proceedings relating to the issuance of impugned notifications dated 25th April, 2003 and 29th March, 2004 (Annexure 'A-3' and Annexure 'A-7' are annexure hereto) more particularly the DPC proceedings of 2002 and 2003 from the office of the respondent Nos. 1 to 3 and after going through the legality, val...