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Mahavir Generics Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(95)ECC54

..... the appellant in terms of its agreement with m/s. cipla limited would come within section 65(105)(j) of the finance act, 1994, as amended.3. the definition of the term "clearing agent" is found in clause (25) of section 65 which reads as follows:- "(25) 'clearing and forwarding agent' means any person ..... who is engaged in providing any service either directly or indirectly, connected with the clearing and forwarding operations in any matter to any other person and includes a consignment agent." section ..... the definition of "clearing and forwarding agents" unless the service rendered by a consignment agent is made taxable by making it a taxable service under section 65(105), there will be no tax liability on the appellant. in support of their contention that the appellant is not doing any service as clearing .....

Coal Handlers Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2004)(171)ELT191Tri(Kol.)kata

..... of 'business auxiliary service', in as much as they are substantially covered within the definition of c & f services. it has, further, been clarified that under section 65a of finance act, 1994, it has also been provided that in case of overlap, a service would be classified under the head, (a) which provides most specific description, (b ..... contract for purchase of coal on behalf of the principal company. as such, they cannot be treated as clearing and forwarding agent within the meaning of section 65(25) of the finance act of 1994.3. dr. devi pal has, however, fairly submitted that the tribunal in the case of prabhat zarda factory (india) ltd, v. ..... provided indirectly. further, learned advocate submits that the said judgment was delivered on 9-2-2002 and thereafter the finance act of 2003 was introduced and the new service viz. 'business auxiliary service' appearing in section 65(19) was introduced. the said service is in relation to promotion or marketing or sale of goods produced or .....

Commissioner of Central Excise Vs. the Incoda

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2004)(174)ELT65Tri(Kol.)kata

..... agency - respondents permitting display of advertisement on its site and raising bills for realizing rental charges -such activity not bring the respondents under the definition of advertising agency - section 65(2) of finance act, 1994." in the present case also, the respondent has hired space in metro railway coaches and in turn provides space to its client for advertisement. the facts of ..... /shri j.p. khaitan, p. banerjee & a. roy, all ld. advocates, for the respondents.4. the question before us is as to whether the act of displaying the advertisement in the metro railway coaches is tantamount an act of advertising agency and is liable to pay service tax.5. the similar matter came up for consideration before delhi tribunal in the case .....

Synergy Info-sers Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... that no service tax is payable by them in view of the t/n cited supra; therefore they are not an advertising agency within the meaning of section 65(3) of chapter v of finance act, 1994; yellow page is not an advertisement; the appellant is engaged only in printing and publishing telephone directory; existence of art department in their office does .....

Bharti Cellular Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(179)ELT334TriDel

..... taxable service is not liable to be accepted.5. to elaborate the second contention regarding the wrong computation of service tax amount, the id. counsel has contended that under section 66 of the act read with the board's circular no. 62/11 /2003-st, dated 21-8-2003, the tax could be claimed @ 8% of the value of taxable service and ..... thereof can be legally claimed by the department. he has also contended that the amount of the service tax has not been calculated in accordance with the provisions of section 66 of the act read with the board's circular no. 62/11/2003-st, dated 21-8-2003. lastly, he has argued that the demand raised is also time-barred.3 ..... the demand, as the value charged by the appellants was zero. this contention of the id. counsel in our view deserves to be accepted. the bare perusal of the charging section viz. 66, read with the above referred board's circular, it is quite evident that the service tax is chargeable @ 8% of the value of taxable service. where the value .....

Ashok Magnetics Ltd. Vs. Commissioner of Customs

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

Reported in : (2005)(188)ELT510Tri(Chennai)

..... value can be rejected and the value can be determined in accordance with the customs valuation rules.10. the goods are liable to confiscation under section 111(m) of the customs act as held by the commissioner. we also observe that the fines and penalties imposed by the commissioner are not excessive. we do not wish to ..... chapter heading 7304.29 as pipes, determined the value as us $ 150 per metric tone confirmed the differential duty, confiscated the goods in question under section 111(m) of the customs act and imposed penalty on the importer. hence this appeal.3. the main contention of the appellant is that the imported goods consisted hms, that the used ..... pipes; that certificates of experts in the field suggest that old, used and rusted pipes are known to be scrap only; that pipes should have definite cross section thickness and other parameters indicated in the i-s; that the impugned goods do not come anywhere near those specifications; that for the goods to be classified under .....

Dina Iron and Steel Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... applicants are entitled for waiver of pre-deposit of whole of the demand and penalties.17. the contention of the revenue is that as per section 65 of finance act, 2003 the expression clearing and forwarding agent covers any person who is engaged in providing any service, either directly or indirectly connected with clearing ..... and forwarding operations for delivery of the goods to the customer.8. as per the definition of the expression "clearing and forwarding agent," under section 65(23) [now sub-section (25)], these words mean "any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding ..... required by the customer for the company's electronic meters and its proper functioning.the definition of clearing and forwarding agent as provided under the finance act covers any person who is engaged in providing any service, either directly or indirectly connected with clearing and forwarding operations in any manner to any other .....

Medpro Pharma Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... in either clearing, or forwarding operations, or both, will all fall within the ambit of the definition of "clearing and forwarding agent" under section 65(25) of the finance act, 1994, so as to attract the levy of service tax? 2. whether only when the clearing and forwarding agent carries out both clearing and ..... university of stockholm, chairman of the fiata working group for the preparation of model rules for freight forwarding services). freight forwarders are often called clearing agents or act as a clearing agent when dealing with the imports (see gia - trading dictionary of foreign/international trade terms: "freight forwarder").we, are therefore, unable to ..... the services provided by the appellant were in the nature of "clearing and forwarding agent" as contemplated by the relevant definition clause 65(25) of the finance act defining "clearing and forwarding agent" which reads as follows: 65(25) "clearing and forwarding agent" means any person who is engaged in providing any service, .....

Commissioner of Central Excise Vs. Data Infosys Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... be deemed to be falling in the same category of taxable service, if the input service and output service fall in the same sub-clause of clause 90 of section 65 of the act.from the above reproduced rule, the intention of the govt. was to grant the credit of the input service to the out put service only with the condition ..... that it will fall under the same clause 90 of section 65 of finance act, 1994.6. at the same time it has to be noticed that the definition in the said rules in respect of input service is mentioned as : "input service .....

The Commissioner of Central Vs. Employ Me

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(111)ECC716

..... for the period from april, 2001 to december, 2003. the original authority confirmed the service tax and also imposed penalty of rs. 500/- under section 75a of the finance act, 1944 towards the respondents' failure to apply for registration in time. the respondents approached the commissioner (appeals). the commissioner (appeals) held that the ..... respondents.3. revenue is aggrieved with the impugned order of the commissioner (appeals) on the following grounds: (i) in the absence of definition in the act/rules, any concern whether religious/charitable or otherwise engaged in providing service in any manner for money consideration, for recruitment of its clients, has to be ..... a service, then it becomes a commercial activity. this view is not at all correct. in the absence of definition of 'commercial concern' in the finance act, 1994 and service tax rules, we have to adopt the popular meaning of the expression 'commercial concern'. the oxford advanced learner's dictionary gives the following .....