Judgment Search Results Home > Cases Phrase: education act 1983 section 22 examinations Court: customs excise and service tax appellate tribunal cestat tamil nadu Page 1 of about 167 results (0.374 seconds)

Tafe Ltd. Vs. Cce

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

Reported in : (2008)(124)ECC193

..... the department issued a show-cause notice demanding education cess (leviable under section 93, finance act 2004) as a percentage of the automobile cess so paid ..... themselves had clarified that only such duties which were (a) levied and collected as duties of excise/customs and (b) were both levied and collected by the department of revenue should be taken into account for collecting education cess leviable under section 93 of the finance act, 2004. ..... education cess under section 93 of the finance act, 2004 is one levied as a duty of excise at the prescribed rate, on the aggregate of all duties of excise which are levied and collected by the central govt ..... this apart, we have independently examined the relevant provisions of the industries (development and regulation) act and the rules frames thereunder. ..... this demand was contested on the ground that no education cess was leviable on any amount of cess levied by the central ..... 932(e), dated 28.12.1983 of department of heavy industry issued under sub-section (1) of section 9 of the act.rule 3 of the said rules adopted the relevant provisions of the central excise act and the central excise rules for the purpose of collection of the cess, refund of the cess etc ..... another ministry.this objection was overruled and the adjudicating authority and the first appellate authority upheld the demand of education cess against the party. ..... after examining the records and hearing both sides, we find that the appeal itself can be finally disposed of at this .....

Bombay Burmah Trading Vs. Commissioner of Central Excise

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

Reported in : (2007)(123)ECC375

..... the demand is under section 93 of the finance act, 2004, which lays down that the education cess levied under section 91 in the case of goods specified in the first schedule to the central excise tariff act, 1985, being goods manufactured or produced, shall be a duty of excise at the rate of 2% calculated on the aggregate of all duties of excise (including special duty of excise or any other duty of excise but excluding education cess on excisable goods) which are levied and collected by the central ..... government in the ministry of finance (department of revenue) under the provisions of the central excise act, 1944 or under any other law for the time being in force.the original authority demanded education cess on the cess levied by the central government in the ministry of commerce from the ..... after examining the records and hearing both sides, we are of the view that the appeals require to be finally disposed of at this stage.accordingly, after dispensing with predeposit, we take up the appeals.2. .....

Great Lakes Institute of Vs. Cst

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

..... the issue to be decided in this case is whether the coaching of students for the pgpm course or part time students in the executive mba course come within the "commercial training or coaching" as envisaged in section 65(26) of the finance act, 1994 as amended.sections 65(26) and 65(27) read as follows: (26) 'commercial training or coaching' means any training or coaching provided by a commercial training or coaching centre ; (27) 'commercial training or coaching centre' means any institute or ..... approved as a "not for profit" organisation in terms of section 25 of the companies act and registered as a public charitable trust under section 12aa of the income-tax act.the entire proceeds of the institute are accordingly used for the development of education and no part of the money received is distributed as dividends ..... with the object of planning, promoting and providing competent, well qualified and efficient cadres of personnel at various levels to banks and financial institutions in the country by conducting examinations for recruitment of clerks, officers and specialist officers did not become a commercial concern for the sole reason that it charged fees from the candidates. ..... on merits we do not consider it necessary to examine the question if the demand is time-barred. ..... prepared students for board examinations and competitive examinations such as iit, civil service examination, etc. ..... now we will examine the case law submitted by the counsel for the appellants to see if they throw .....

Conybio Healthcare (India) Pvt. Vs. Cce

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

..... we have also found a valid point in the contention of the appellants' counsel that the adjudicating authority erred in applying the chapter note without examining the question whether there was any labeling or relabeling on the cartons in which the goods were cleared by the appellants.ld.counsel has rightly found support from the decision of this bench in ruchi health ..... crores (along with education cess) from the appellants by invoking the extended period of limitation under the proviso to section 11a (1) of the act and imposed on them equal amount of penalty under section 11ac of the act. ..... commissioner chose to find "manufacture" in terms of note 4 to chapter 61/62 on the sole basis of "repacking" without examining whether there was labeling or relabeling.in the case of air liquide north india (supra), it was held, with reference to note 10 to chapter 28, that it was not essential, for the purpose of re-labeling in terms of the chapter ..... examining the records and hearing both sides, we note that the basic issue is whether the activity undertaken by the appellants subsequent to customs-clearance of the bulb imports amounted to "manufacture" in terms of note 4 to chapters 61 & 62 of the schedule to the central excise tariff act ..... 4.5 crores (along with education cess) from the appellants on the garments so cleared to the buyers during the period march'01 - october'02, by invoking the extended period ..... imposed equal amount of penalty on them under section 11ac of the central excise act. .....

Dream Loanz Vs. Commissioner of Central Excise

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

Reported in : (2007)11STJ141CESTAT(Chennai)

1. the lower authorities have demanded service tax of over rs. 24 lakhs along with education cess from the appellants for the period july 2003 to december 04. the lower appellate authority has also sustained a penalty on them to the extent of rs. 25 lakhs under section 78 of the finance act, 1994. it is submitted by ld. counsel for the appellants that the demand of differential service tax raised by the lower authorities cannot be sustained in view of decisions of this tribunal.it is also pointed out that the entire amount of differential service tax along with education cess and interest was paid the assessee even before issue of the show-cause notice, a fact admitted in the notice itself. we have heard ld. sdr also.2. it is not in dispute that the entire demand of tax and education cess along with interest thereon has already been honoured by the assessee; only the penalty is outstanding. it appears from the records that the assessee's challenge against the demand of service tax for the period of dispute, which is prior to the latest amendment to the valuation rules, is supported by certain decisions of the tribunal. on these facts, there will be waiver of predeposit and stay of recovery in respect of the penalty amount.

The Muslim Educational Vs. Commissioner of Central Excise

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

Reported in : (2006)2STR110

..... the auditorium was allowed to be used by the association members and/or their nominees only during the vacation periods of the educational institution and that no amount was collected from them as consideration for the said facility. ..... the appellants submits that, though the auditorium can be rightly called "mandap" within the meaning of this term under section 65 of the finance act, 1994 read with section 3 of the transfer of property act, 1882, the association cannot be held to be "mandap keeper" within the meaning of this terms under section 65 of the finance act. ..... "mandap keeper", defined under section 65 (23) of the finance act, means a person who allows temporary occupation of a mandap for consideration for organising any official, social or ..... covering the above period were held to be taxable under section 65 of the finance act, 1994 by the department. ..... the appellants, namely, muslim educational association of southern india (hereinafter referred to as "the association") is said to be a charitable institution running schools ..... for the aforesaid period under section 73 (1) read with section 71 of the said act. ..... the submissions carefully, i find that there is no dispute of the fact that the auditorium fits in the definition of "mandap" under section 65 of the finance act 1994. ..... that the activity of providing the auditorium for use by members of the association or their nominees cannot be considered as a 'taxable service' within the meaning of clause 48 of section 65 of the finance act. .....

Lady Amphthil Nurses Instn. and Vs. Cc and ors.

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

Reported in : (2001)(76)ECC246

..... notices that the commissioner of customs have initiated proceedings on the plea that the apex court has given a direction to the customs authorities to re-open the matter, investigate and examine the conditions laid down in the table to the notification were satisfied and if they had not been satisfied then they would issue show-cause notice, even after lapse of ..... installation certificate; but since the said authorities did not take any action, they have addressed a letter dated 12.3.96 to the director of medical education, andhra pradesh, that on installation of the equipment requested the authorities at guntur to conduct necessary inspection and that they submitted list of patients treated free of cost as inpatients and outpatients ..... control, does not result in any suppression of any valid or necessary information required for the purpose of assessment which can lead to invocation of the proviso to section 28(1) of the customs act and hence they pleaded that extended time limit was not available to the customs authorities for recovery of the demands or for initiating penal action in the matter. ..... we are required to examine this particular judgment and see as to whether any direction was given to the customs authorities to start initiation of proceedings in respect of all the importers in the country irrespective of time as laid down under section 28 of the act and whether any such ..... team constituted by the directorate of medical education, madras-5, has recommended their case, such .....

Soundararaja Mills Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2008)12STJ36CESTAT(Chennai)

..... 50,678/- from the party under section 73 of the finance act, 1994.however, the penalty imposed on the party by the original authority was vacated by the appellate authority. ..... after examining the records and hearing both sides, i am of the view that the appeal itself requires to be finally disposed of at this stage. ..... 50,768/- (including education cess) by way of debit in their cenvat account. ..... they are liable to pay service tax in respect of goods transport agency's service (gta service, for short) availed by them from 1st january, 2005, as per rule 2(1)(d)(v) of the service tax rules, 1994 read with section 68(2) of the finance act, 1994. .....

Western Agencies (Madras) Pvt. Vs. Commissioner of Service Tax

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

Reported in : (2007)10STJ234CESTAT(Chennai)

..... both these demands, for the period 16.07.2001 to 30.09.2005, are under the proviso to section 73(1) of the finance act, 1994, in adjudication of a show-cause notice, wherein it was inter alia alleged that a major part of the services had been rendered by the appellants as sub-contractors of m/s. ..... the present application seeks waiver of predeposit and stay of recovery in respect of the balance amount of service tax and education cess as also in respect of the penalties.2. ..... 1.8 lakhs (along with education cess) from them in respect of "business auxiliary service". ..... 4.7 crores (along with education cess) from the appellants in respect of "port services". .....

S.K.M. Egg. Products Exports Vs. Cce

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

Reported in : (2008)12STJ127CESTAT(Chennai)

..... counsel for the appellants submits that only on 16.06.05, the following explanation was inserted under clause 105 of section 65 of the finance act, 1994, which provided that the service received from a person resident abroad could be taxed. ..... in the circumstances, the appellants have made a prima facie case against the order demanding service tax, education cess and penalty from them in the impugned order. ..... 13,419/- and education cess of rs. ..... 1000/- under section 77 sustained in the impugned order. ..... 3500/-imposed under section 76 and rs. .....