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Shiva Travels Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STT75

..... scheme operator, in relation to renting of cabs, is covered by sub-clause (o) of clause 105 of section 65 of the said act. though no licensing requirement is incorporated in the same for the purpose of service tax, the concept of rent-a-cab under the scheme is required to be ..... licensees under the scheme and therefore, they are not rent-a-cab operators. as per the definition of rent-a-cab scheme operator under clause (91) of section 65 of the finance act, 1994, rent-a-cab scheme operator means, any person engaged in the business of renting of cabs. taxable service provided to any person, by rent-a-cab ..... it was submitted that the cabs were not rented but the operators themselves, through their drivers, were plying the cabs and retaining custody thereof.5. under section 75 of the motor vehicles act, 1988, the central government is empowered to enact a scheme for the purpose of regulating the business of renting of motor cabs or motor cycles to persons .....

Johnson Matthey India Pvt. Ltd. Vs. Commr. of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)8STT501

..... assistance along with the technical information provided to the appellants makes it as a taxable service which is squarely covered under the definition provided under clause (31) of section 65 of the finance act. the trade notice issued by the commissioner of central excise, new delhi, on 4-7-1997 has widened the scope of the services rendered by the consulting engineers .....

Dr. Lal Path Labs and Patient Vs. C.C.E., Ludhiana

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC616

..... activity carried out by the appellant amounts to promotion or marketing of service provided by the client m/s dr. lal pathlabs, new delhi and is covered under section 65(19)(ii) of the act as defined therein during the relevant period". the point made is that the finding is contrary to the factual position noted. the contention is that a service .....

Raunaq International Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... served upon m/s. raunak international ltd. on 30.9.2003, thus it is within time limit of five years as provided in first proviso to section 11a of central excise act, 1944. since the manufacturing of pipes and clearance for use in lp'p system was in continuity as such the final clearance of pipes will be taken ..... was received by them on 30.9.2003. according to him the show cause notice was thus clearly time barred as it has invoked the extended period of section 11a.4. the learned authorised departmental representative reiterates the contentions of the lower authorities concluding that the appellant was a manufacturer and the goods manufactured by them namely, ..... a labour who is employed by manufacturer with the terms and conditions that his salary shall be deducted if the work assigned to him is not found satisfactory. vee had acted in the same manner as the inputs, machinery place, power, water etc. are provided by ril. therefore, real manufacturer of the pipes are m/s. raunak international .....

Forum of Acrylic Fibre Ltd. Vs. Designated Authority/Ministry

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC13

..... show signs of injury because it was making profit during the period of investigation and its sales and productivity had increased.7. the provisions of section 9a(5)(1) of the act prescribing the duration of five years for the anti-dumping duty definitively imposed anticipate that the measures would normally apply for the legislative five years ..... argued together in view of common legal issues involved.2. customs appeal. no. 848 of 2005-ad has been preferred by the domestic industry under section 9c of the customs tariff act, 1975 against the impugned notification dated 19th may, 2005 rescinding the earlier notification dated 9.10.2002 by which anti-dumping duty was imposed on ..... authorities are expected to function under the indian rules and when mid-term review is initiated, it is always under the indian legal provisions, namely, section 9a(5) of the said act read with rule 23 of the said rules and not under article 11.2 of the anti-dumping duty agreement. the authorities stated under the .....

Forum of Acrylic Fibre Vs. Designated Authority

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... show signs of injury because it was making profit during the period of investigation and its sales and productivity had increased.7. the provisions of section 9a(5)(1) of the act prescribing the duration of five years for the anti-dumping duty definitively imposed anticipate that the measures would normally apply for the legislative five years ..... argued together in view of common legal issues involved.2. customs appeal no. 848 of 2005-ad has been preferred by the domestic industry under section 9c of the customs tariff act, 1975 against the impugned notification dated 19th may, 2005 rescinding the earlier notification dated 9-10-2002 by which anti-dumping duty was imposed on ..... authorities are expected to function under the indian rules and when mid-term review is initiated, it is always under the indian legal provisions, namely, section 9a(5) of the said act read with rule 23 of the said rules and not under article 11.2 of the anti-dumping duty agreement. the authorities stated under the .....

Commissioner of C. Ex. Vs. Adhunik Steels Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... respondents are not providing services as clearing and forwarding agent.3. the service tax is demanded from the respondents as c & f agent. as per the provisions of section 65 of the finance act, 1994, the definition of 'clearing and forwarding agent' means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding .....

Margra Industries Ltd. and Mohan Vs. C.C. and Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... that it had sought to effect service and had effected service in any of the modes prescribed under clause (b) and (c) of sub- section (1) of section 37c of the act. in the circumstances, the averment made on oath by the petitioner that a copy of the order was not served on the petitioner, remains unrebutted. ..... chem. & pharmaceuticals ltd. v. commr. of central excise, chennai ;reliance telecom ltd. v. commissioner of customs, new delhi ; 31. lalchand bhimraj v. commissioner of customs, chennai ;rajasthan explosives and chemicals v. cce, jaipur-1 ;malabar enterprises v. cc, cochin 35. rajshree dyeing & printing mills pvt. ltd. v. uoi ;mercury industries v. cce, chennai 2005 (191) elt ..... ground that there was delay in filing the appeal.3. the learned advocate appearing for the appellant submits that the statutory provisions as envisaged in section 153 of the customs act, 1962 is very clear in as much as that the order has to be physically served upon the appellant. it is his submission that .....

Pallavi Infoway Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the appellant was not accepted in adjudication as well as in first appeal and the car was confiscated under section 111(d) of the customs act and a penalty of rs. 3.60 lakh imposed on the appellant under section 112(a) of the customs act. the appellant was also allowed to redeem the car on payment of a fine of rs. 2 lakh .....

Panther Detective Services Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)8STT215

..... liable to pay the revised duty amounts so worked out.8. coming to the penalty amounts, the contention of the learned counsel is that in terms of section 80 of the finance act, 1994, no penalty is warranted on the appellants. the contention is that the appellant had been making payment of duty in time and wrong valuation is a ..... bona fide error and such errors are excluded under section 80 from penalty. we may read that section: notwithstanding anything contained the provision of sections 76 and 77, section 78 and section 79, no ..... quantum of penalty, we find that the larger bench of this tribunal has held in the case of eta engineering ltd. v.c.c.e., chennai that minimum penalty under section 76 is rs. 100/- per day. taking into account all the facts of the case, we reduce the penalty to rs. 100/- per day. the revenue authority .....