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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 .....

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 .....

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, .....

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 .....

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 .....

Alkali Manufacturers Vs. Designated Authority, Ministry

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... export and taking france as comparable surrogate country no price of export from china was submitted by the domestic industry for initiating investigation. according to section 9a of customs tariff act and rule 5(2) of the anti dumping rules for initiation of investigation evidence of dumping injury and causal link of dumped import has to ..... of the commissioner, therefore, was based on no material, either legal or factual which would have given him the jurisdiction to take action under section 263 of the income tax act." 13.3 we find that the above decisions are in no way supporting the appellant (nalco) that designated authority has not applied his mind.the ..... initiation does not terminate proceedings.commissioner of income tax v. gm mittal stainless steel - where it was held that power of the commissioner under section 263 of the i.t. act must be exercised on the basis of materials that were available to him when he exercised the power.sterlite industries v. designated authority - where .....

Goyal Mg Gases P. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... final products in any place in india, shall be restricted to the extent of duty which is equal to the additional duty leviable on like goods under section 3 of the customs tariff act, 1975 (51 of 1975) equivalent to the duty of excise paid on such capital goods. (1) 'capital goods' means, following goods falling within ..... as the case may be, on such capital goods, if such capital goods have been permitted to be cleared under rule 57s, subject to the provisions of this section and the conditions and restrictions as the central government may specify in this behalf: provided that credit of specified duty in respect of any capital goods produced or ..... . the definition of capital goods as given under explanation below to rule 57q (1) is as under: rule 57q. applicability. -- (1) the provisions of this section shall apply to finished excisable goods of the description specified in the annexure below (hereinafter referred to as the "final products") for the purpose of allowing credit of specified .....

Nitco Tiles Ltd. Vs. Designated Authority, Ministry

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(104)ECC302

..... as to destroy the domestic industry for the protection of which the statutory provisions are enacted and the provisional antidumping duty was imposed.moreover, when the act contemplated under section 9a(3) retrospective imposition of final duty even during the period upto ninety days when there was no provisional anti-dumping duty, so that remedial ..... both articles 323a and 323b contemplated that such tribunals may be established under a statute which provide for such establishment and did not create them. section 129 of the customs act is a law made under clause (1) of article 323b that provided for the establishment of this tribunal by requiring the central government to ..... by law, which would be a tribunal created under a statute like this tribunal which was created under the law, i.e. under section 129 of the customs act with other statutory provisions made thereunder regarding matters entrusted to it to exercise jurisdiction to the exclusion of all courts except the high court and .....

Perfect Chemical Wares and ors. Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(176)ELT701TriDel

..... stone pipes cleared by the appellant without payment of duty from 1992. the duly demands have been confirmed for the extended period by invoking the proviso of the section 11a of central excisc act. we may take up the dispute in regard to each of itemsseparately. (i)acid resistance clay bricks - only "fire clay bricks" were liable to duty during the relevant ..... commissioner was in error in not imposing an amount equal to the! j duty demand as penalty. the contention) is that such quantum of penalty is mandatory under section 11 ac of central excise act, 1944.13. there is no merit in this contention as it is well settled that quantum of penalty is discretionary. moreover, we have set aside bulk of .....