Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: customs excise and service tax appellate tribunal cestat delhi Year: 2006 Page 1 of about 65 results (0.249 seconds)

Kajaria Ceramics Ltd. Vs. Designated Authority Ministry of

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. the appellant - importer has challenged the final findings dated 4.2.2003 by the designated authority and the impugned notification issued on 1.5.2003 under section 9a(1) of the customs tariff act imposing anti-dumping duty and has prayed for annulling the final findings and the notification imposing duties and seeking modification of the notification to the extent of the .....

Nokia (i) Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... that in tata consultancy services v. union of india , the karnataka high court had taken a view while considering the provisions of section 65(13) and section 68(1) of the said act, that the act made no distinction between different categories of service providers, be they individuals, partnership concerns or incorporated companies. he also drew our attention ..... the show cause notice and decided the proceedings by making the order in original. page 0084 furthermore, when no application is made for registration as per section 69 of the act, read with rule 4(2) of the rules framed thereunder, the jurisdiction of the authority to detect and issue show cause notice to an assessee whose ..... been levied is based on the notification no. 4/99-st dated 28.2.99 which provided that, in the exercise of the powers conferred by section 93 of the finance act, 1994, the central government, being satisfied that it was necessary in the public interest page 0096 so to do, exempted the taxable service provided .....

Shrinath Travel Agency Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(106)ECC132

..... any service tax from the passengers.show cause notice was issued to the appellants demanding service tax of rs. 1,61,467/- and proposing penalty under section 76, 77 and 78 of the finance act, 1994. the case was adjudicable by the asstt. commissioner, who confirmed the demand and imposed penalties of rs. 15,000/- and rs. 2,000 ..... that they were selling seats in buses operated by other bus operators holding a tourist permit granted under motor vehicle act. they are not covered by the definition of tour operator under section 65 (78) of chapter v of finance act, 1994 and hence not liable to service tax. show cause notice was issued to them for rejection of ..... or rules made there under" is a "tour operator." tourist vehicle has been defined under section 65(5 0 of the act as "...meaning assigned to it in clause (43) of section 2 of the motor vehicle act, 1988. as per the definition of motor vehicle act. 1988.the tourist vehicle has been defined as, "... a contract carriage constructed or adapted .....

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, .....

Jindal Steel and Power Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... . it was contended that intellectual property services became taxable service with effect from 10.9.2004 by notification of the even date by inserting clause (55b) in section 65 of the finance act, 1994, and therefore, no service tax could be recovered on the transfer of technology under the agreement in question. it was, therefore, submitted that the appellant ..... basis of the exemption notification no. 18/2002-st dated 16.12.2002. according to the appellant, when cess was payable on transfer of technology under section 3 of the research & development cess act, 1986, and such cess had been paid by the appellant, the benefit of such exemption was available to the appellant for the purpose of payment ..... /2002-st dated 16.12.2002.4. in the context of the application for refund of service tax amount of rs. 10,56,648/- made under section 11b of the central excise act, 1944, the revenue issued a show cause notice dated 9.1.2004 as to why the refund claim should not be rejected. as per the show .....

Moser Baer India Ltd. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(105)ECC511

..... construction items for the building.16. the learned sdr relies upon the following case laws to support the contention of the revenue : section 111(o) of the customs act section 111(o) of the customs act provides for confiscation of exempted goods when condition of exemption not observed. the case of the respondents is that the goods imported by ..... hit by any time bar.19. in view of the foregoing discussions, we are of the view that the appellants have contravened the provisions of section 110(o) of the customs act in as much as they have not utilized the disputed items procured duty free in the way as was prescribed under the exemption notifications. there ..... called for especially when the adjudicating authority not ordered confiscation of the goods. section 112 of the act provides that the persons who n relation to any goods do or omit to do which act render such goods liable to confiscation under section 111 of the act, shall only be liable to penalty. he referred to the tribunal's decision .....

Lake City Service Centre Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... paid by them. to that extent the order-in-appeal in this case is wrong and is set aside.7. in respect of penalty under section 76 and section 75a of the finance act, 1994 i find that the board vide its circular no.137/39/2004-cx.4 dated 20.9.2004 has directed field staff as follows: ..... tax, interest and penalty within 30 days of the date of the order-in-original. hence, they are eligible to claim the benefit extended under section 78 of the finance act, 1994. the appellate authority in his order-in-original has not considered the implication of this provision and has upheld the total penalty imposed under ..... 2003. the adjudicating authority confirmed the demand and also imposed equivalent penalty under section 78 of the finance act, 1994 and penalties under section 76 & 75a. the appellant discharged their service tax liability and interest under section 75 along with 25% of the penalty imposed under section 78 and preferred an appeal with the appellate authority. the appellate authority after .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... relevant period. as there was no action initiated for the recovery of interest from the appellants, the department's contention that he case is covered under section 117 of finance act, 2000, miserably fails. if no attempt was made during the relevant period to raise any demand, the said action cannot be validated by taking ..... order-in-original dated 14.6.2005 imposed penalty of rs. 1,72,192.80 and also directed to pay interest as per the provisions of section 75 of the finance act, 1994. on appeal the commissioner (appeals) also upheld the order-in-original. hence, this appeal.3. learned advocate appearing for the appellants submits ..... having noticed the loophole in the provisions, a further amendment was brought by the finance act, 2003. section 158 of the finance act, 2003 retrospectively amended the section 68 and sought to insert a new section 71a in the finance act, 1994, with retrospective effect. the section 158 would read as under: 158. during the period commencing on and from the .....

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... relevant period. as there was no action initiated for the recovery of interest from the appellants, the department's contention that he case is covered under section 117 of finance act, 2000, miserably fails. if no attempt was made during the relevant period to raise any demand, the said action cannot be validated by taking ..... vide order-in-original dated 14.6.2005 imposed penalty of rs. 41,910.00 and also directed to pay interest as per the provisions of section 75 of the finance act, 1994. on appeal the commissioner (appeals) also upheld the order-in-original. hence, this appeal.3. learned advocate appearing for the appellants submits ..... noticed the loophole in the provisions, a further amendment was brought by the finance act, 2003. section 158 of the finance act, 2003 retrospectively amended the section 68 and sought to insert a new section 71a in the finance act, 1994, with retrospective effect. the section 158 would read as under: 158. during the period commencing on and from the .....

Northern India Steel Rolling Vs. Commissioner of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... -2005 wherein the commissioner of customs has confiscated the imported goods with an option to redeem the same on payment of redemption fine and also imposed penalty under section 112 of the customs act, 1962.2. the relevant facts that arise for consideration are the appellants herein imported heavy melting scarp from mozambique vide bill of lading no. mzmdelncn 0341, dated 22 ..... that the goods shipped vide our invoice no. 2004042, dated 22-10-04 does not contain any type of arms, ammunition, mines, shells, catridges, radio active contaminated or any other explosive material in any form either used or otherwise.6. the said goods i.e. heavy metal scrap was loaded into 10 containers and the said containers were loaded into the .....