Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
..... agency. 4. learned counsel after taking us though the procedure followed by the designated authority for imposition of definitive anti dumping duty as per the provisions of section 9a of the custom tariff act 1975 would submit that the anti dumping duty which was imposed by the designated authority was notified by the govt of india vide notification no. 14/2010-customs ..... customs authority alongwith bills of entry and the said goods after examination, were assessed finally hence there no cause or reason for imposition of penalty on the appellant under customs act 1962. 6. we have considered the submissions made at length from both the sides and perused the records. 7. we find that the issue to be decided by us is .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
..... rendered by the assessees in these cases are generally found to be not classifiable according to clauses (i) (ii),(iv) and (v) of section 65(19) of finance act, 1994. he submitted that as per clause (iii) of the act, any customer care service provided on behalf of the client; and as per clause (vi) any services provided on behalf of the client ..... to agree with this view. while coming to the conclusion we take note of the fact that on 8.4.2011 the operational processes for marketing was added by finance act, 2011 and if the meaning was to cover almost all services, there was no need to add to the definition subsequently. in fact, the explanation given below in the definition .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
..... investigating authorities have not traced one shri danny of singapore and recorded any statement. 10. secondly, in our view, the definition of importer as mentioned in section 2(26) of customs act, 1962 would not cover the appellant, as it is undisputed that the appellant had not filed any bill of entry. we find that the issue seems to ..... to be the importer of the goods. the show-cause notices should have been directed mainly against mr. javed alam for recovery of duty from him under section 28 of the act inasmuch as such demand of duty could be raised only on the person chargeable with the duty. this view, according to the counsel, would largely benefit the ..... to the goods, cannot be ordered, as pleaded in the appeal memorandum. the department is at liberty, to dispose of the goods in accordance with the provisions of section 48 of the customs act. iii). ashwin doshi vs cce goa 2004 (173) elt 488 2. after hearing both sides and considering the material it is found - (a) the commissioner .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... to them that the adjudicating authority is trying to bring these receipts as value for services classifiable under clause (vii) of the definition of business auxiliary service under section 65 (19) of the finance act, 1994. they contend that for an activity to be covered under clause (vii), it has to be in relation to one of the activities specified under clause ..... representative for revenue submits that the nature of activities is known and so long as it is a service covered by any of the taxable services defined under the finance act, 1994, the appellants have to pay service tax even if a wrong entry was proposed in the scn. he argues that these services are correctly classifiable as business auxiliary service .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
..... liability of gta service by appellants through cenvat credit is as per law. as, there is no demand of service tax against the appellants, the penalties imposed on them under section 76 and 77 of the finance act, 1994, and under rule 15(3) of the cenvat credit rules, 2004 are set aside. 8. appeals filed by the appellant are allowed.
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... rule 2(p) was substituted as under:- "(p). output servicemeans any taxable service, excluding the taxable service referred to in sub-clause (zzp) of clause (105) of section 65 of the finance act, provided by the provider of taxable service, to a customer, client, subscriber, policy holder or any other person, as the case may be, and the expressions 'provider' ..... in so far as the demand of tax was restricted for the period from 19.4.2006 to january 2007 along with interest. penalty was waived by invoking section 80 of the finance act, 1994. the assessee filed appeal before the tribunal against the demand of tax along with interest for the period from 19.4.2006 to jan'07. ..... for the period april 2006 to january 2007. the adjudicating authority confirmed the demand of service tax of rs.10,27,257/- along with interest under section 73 (1) of the finance act, 1994 and disallowed the cenvat credit of rs.10,27,257/- under rule 14 of the ccr 2007 utilized towards the payment of tax and imposed .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
..... evade duty, the classification of pog already made by the revenue becomes final and can also not be opened by the revenue by way of demand under section 28 of the customs act, 1962 invoking extended period. 6. another argument taken by the appellant importer is that the demand is time barred as full and correct description was shown ..... but is used for commercial purposes as a casino vessel. there is thus force in the argument of the importer that when the appropriate authorities under section 3(38) of the merchant shipping act 1958, by issuing required certificates, have opined pog to be a passenger ship or special trade passenger ship then there is no ground for the ..... vessel will also be considered as a passenger as per the above definitions. various certificates issued by the competent authorities in favour of pog, as per section 3(38) of the merchant shipping act 1958, also convey that pog is a passenger ship. it is observed from para 3 of the order passed by cestat mumbai in the case .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... /- stands confirmed against the applicant by denying them the benefit of modvat credit of service tax paid on various services. in addition, penalties stands imposed upon him under various sections of finance act, 1994. 2. after hearing both sides, we find that the appellants are engaged in the manufacture of sugar. for sale of their final product, they availed the services of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... importer - without bringing its original on record, revenue cannot rely on it solely to enhance value - matter remanded for re-determination of assessable value - section 14 of customs act, 1962. valuation (customs) - enhancement of - export declaration of foreign supplier showing price higher than that on bill of entry - this might be ..... from italian/us customs original copies of which were not brought on record - such documents being unsigned, no presumption can be raised under section 139 of customs act, 1962 in respect of same - appellants submitted manufacturer's invoices packing list and other material including evidence relating to contemporaneous exports in support ..... accepted by the collector of customs and clearance was allowed. the central board of excise and customs, in exercise of power, conferred under section 129d of the customs act, called for the relevant record and after perusal, passed an order directing the collector of customs to make an application to customs, excise .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... cif as against a declared value of us$ 350/mt candf. 23. further to above submissions, the findings in o-in-o on confiscation of goods under sec 111 (d) and (m) of customs act, 1962 and subsequent order for redemption fine and penalty were reiterated. 24. we have considered submissions on both sides. the disputes in this appeals are on the ..... time of import of the disputed goods. the goods were confiscated under sections 111 (d) and 111 (m) of the customs act, 1962 read with section 3 (3) of the foreign trade (development and regulation act, 1992. and allowed to be redeemed on payment of varying fines, under section 125 of the customs act, for each consignment. further penalties for varying amounts for each consignment were .....
Tag this Judgment!