Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: customs excise and service tax appellate tribunal cestat Year: 2006 Page 2 of about 242 results (2.745 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 .....

The Commissioner of Central Vs. Golden Carpets Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(106)ECC43

..... and moreover you have already opted for debonding your unit under epcg scheme and final debonding letter is under issue, in exercise of powers vested in me under section 13 of the ftdr act, 1992, as amended, i do not initiate any proceedings against the firm for the review period i.e. from february 199-2002 as the unit has achieved nfep .....

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, .....

Swan Sweets Pvt. Ltd., Makson Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the products involved herein, which are below 10 gms. weight individually, has been shown to us. confectionary cleared from the appellants' factory have discharged duty under section 4 of the act on the packs intended for retail sale, which are below 10 gms. in weight in jars, boxes, polybags/polyethylene bags, etc., in which the individual ..... of central excise (a). therefore/the finding of the commissioner (a) that the assessee cannot take shelter under rule 34 from the applicability of section 4a of the central excise act cannot be upheld in this case. a)letter dated 20.08.2003 addressed to maharashtra jarda manufacturer's association. in this it was clarified ..... 1.3 the valuation and assessment of sugar confectionary falling under heading 17.04 and 18.04 was brought under the mrp based assessment under section 4a of the central excise act, 1944 by union budget 2002.there has been an ongoing dispute between the appellants and the department about the valuation of the confectionary. .....

Swadeshi Opportunity Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)10STJ273CESTAT(Mum.)bai

..... services tax. the appellants have raised the dispute about as to whether their activity falls under purview of the service tax. according to them as per the section 65 of the finance act, 1994, the convention means a formal meeting or assembly does not open to the general public, the principal purpose of which is to provide any type ..... of amusement, entertainment or recreation and as per section 65 sub-section 105(zc), the definition of convention service means any taxable service provided to a client by any ..... further, their contention is that they do not come under network of the service tax, as such they are not liable to pay tax under whatever provision of the act.4. the commissioner (a) has given an adjudication order on the basis particulars which are not applicable to the appellants. in view of the situation, it is quite .....

Vijeta International and Shri Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(106)ECC88

..... carried out certain investigations resulting in issue of show cause notice dated 21.3.1997 proposing recovery of duty of customs of rs. 40,92,873 under section 28 of the customs act, 1962 by denial of the benefit of notification no. 204/92 dtd 19.5.92 covering imports under advance licences , proposing confiscation of goods imported ..... advance licence and therefore, they have held themselves out to be importers and were to be treated as importers within the meaning the definition ascribed thereto under section 2(26) of the customs act, 1962 and therefore, duty demand is to be raised against them.4. there is yet another reason why the duty demand is not sustainable - ..... of the exporter is also not sustainable as the goods in question are not prohibited for export and hence not liable to confiscation under section 113 of the customs act, giving rise to penal action under section 114, in the light of supreme court judgment in shilpi exports [2000(115)a 219] upholding tribunal's order in a case .....

Span Diagnostics Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... to be life-saving drugs and medicines. (c) there is force in the pleading of the appellants that reading of the second schedule to drugs and cosmetics act entry no. 2 & 5b and section 3(b)(iv) would indicate that the said goods are known and understood by the present appellant and the trade which deals with them as life-saving drugs ..... -1999. they comply the condition no. 5 applicable to such importers as set out in the customs (import of goods at concessional rate of duly for manufacture of excisable goods) act, 1996 which was required to be followed. they have in pursuance of this stipulation obtained necessary certifications from the asst. commissioner of central excise, incharge of their factory. the claim .....

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 .....