Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
..... to service tax of rs. 5,37,577/- during the material period. the original authority had also demanded applicable interest and imposed penalties under sections 76, 77 and 78 of the finance act, 1994. vide the impugned order, the commissioner (appeals) vacated penalties imposed on the appellants but sustained demand of service tax and interest. 2 ..... -04 to 2005-06 under the category of consulting engineer service was not sustainable. he also submits that the definition of survey and map-making service under section 65 (105 (zzzc) reads thus : service provided or to be provided to any person, by any other person, other than by an agency under the control ..... are classifiable under survey and map-making services. we find considerable force in the plea of the appellants that by virtue of definition of sms in the act, the impugned activities carried out by the appellants for the government department were not exigible under that entry. the impugned order held that the appellants had rendered .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... filed this appeal against the confirmation of service tax under the category of business auxiliary services of rs.9,68,805/- along with interest and penalties under section 76, 77 and 78 of the finance act, 1994. 2. the facts are that the appellant is a dealer of automobiles for hero honda and tata motors. they were having tie up with various ..... to the buyers through financial institution is classifiable under business auxiliary services as defined under section 65 (19) of chapter v of the finance act, 1994. 3. a show-cause notice was issued demanding service tax, interest and proposing penalties under section 76, 77 and 78 of the finance act, 1994. the show-cause notice adjudicated and the demand was confirmed along with interest .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... delhi cloth and general mills co. ltd. reported in 1977 (1) elt j 199, the apex court observed that the definition of the word manufacture as in section 2(f) puts it beyond any possibility of controversy that if power is used for any of the numerous processes that are required to turn the raw material into ..... on with the aid of power. what is necessary in order to characterize operation as processing is that commodity must result in operation and experience some change. this act of operation on the commodity is material for the purpose of determining whether the operation constitutes processing. having so observed it was also held by the apex court - ..... rs.50,000/-. 3. the respondents are engaged in the manufacture of essential oil (tarpenless or not) classifiable under chapter heading 3301.00 of the central excise tariff act, 1985. they had been availing the modvat credit facility under rule 57a of the central excise rules, 1944. the respondents filed declaration under rule 173b of the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
..... the conditions of the notifications no.52/2003-cus. dt. 31/3/2003, as detailed in annexure c2 of the notice from mgpl under the provisions of section 28 of the customs act, 1962. viii). customs duty amounting to rs.1,39,95,520/- (rupees one crore thirty nine lakh ninety five thousand five hundred and twenty only) ..... 19. diamond wires 20. diamond segments 21. tungsten carbon drill rods 22. steel feathers and wedges 23. burner nozzle 24. welding rods 25. hydraulic oil and lubricants 26. explosives 27. chisels, hammers, chain pulley blocks 28. steel pillow kits 29. dust collector 30. consumables and tools 16. the demand is confirmed for failure of the appellant to ..... tariff area. thus, duties of excise are leviable on excisable goods manufactured in india either at the rates specified in the central excise tariff (under sub-section (1) of section 3 or an amount equal to the aggregate of duties of customs leviable on goods produced outside india and imported into india. in either case, the goods .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
per : m.v. ravindran this stay petition is directed against the waiver of pre-deposit of duty amount of rs. 8,90,655/- and penalty imposed under section 12(a) (ii) of the customs act, 1962. 2. the confirmation of demand has arisen on the ground that the appellant has not fulfilled the export obligation on capital goods which were imported and also .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... transactions pertaining to the subject goods. however, the finding of undervaluation of the goods by the assessee, by and large, was founded on the statements recorded under sec.14 of the act. shri kumud c.mehta , in his statements dated 21.12.2000, stated inter alia that he was working partner of m/s. globe plastics engaged in the ..... the same is confirmed in adjudication of a show-cause notice which was issued on 3.7.02 invoking the extended period of limitation under the proviso to sec.11a(1) of the act. in the present appeal, the demand has been challenged both on merits and on the ground of limitation. 2. the goods in question are acrylic ..... ( hereinafter referred to as the assessee) is against demand of duty of rs. 34,99,417/- confirmed under sub-section (2) of section 11a of the central excise act and equal amount of penalty imposed under sec.11ac of the act. an amount of rs. 86,296/- paid by the assessee during the course of investigations has been appropriated towards the demand .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... duty as the goods have been imported into india and therefore no fault can be found with the impugned order which is in accordance with the provisions of section 27 of the customs act, 1962. 3. i have carefully considered the rival submissions. the goods have been brought into india from outside india as seen from the fact that the ..... consignments could not be released from the port. import has been defined under section 2 (23) of the customs act as bringing into india from a place outside india. in this case, as per the above definition, the goods in question have been imported into india. ..... paid t.r.6 challan references. from the above, it is clear that the goods were imported into india. as per explanation ii to section 27 of the customs act, where any duty is paid provisionally under section 18, the limitation of one year or six months, as the case may be, shall be computed from the date of adjustment of duty .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... assessees have filed applications to raise additional ground that they received services from individual truck/tractor operators who do not fall within the definition of gta as per section 65(50b) of the finance act, 1994. since the applications are based upon the tribunals decision in commissioner of central excise and customs, guntur vs kanaka durga agro oil products pvt. ltd .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... by guindy factory. out of the same, aa cans manufactured and cleared by the national carbon plant. the company is maintaining cost accounting records as required under section 209 (1) (d) of the companies act. we have relied on the cost accounting records certified by the company s cost auditors and other financial records. based on the information and explanations given to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
..... the representations made, came to the conclusion that the demands raised in the show cause notice are correct and hence confirmed the demands and imposed penalties under various sections and ordered for the interest. 3. ld. chartered accountant appearing on behalf of the appellant would submit that a) as regards difference in valuation of the taxable ..... expression india includes the territorial waters of india. indian territorial waters extend up to twelve nautical miles from the indian land mass. chapter v of the finance act which governs the levy of service tax has not extended to the levy to designated areas in the continental shelf and the exclusive economic zone of india (as ..... in form of share of income. it is his submission that they received the amount in foreign exchange which itself is not liable for taxable under the finance act, 1994. it is his further submission that the services which were rendered by the person appointed by the appellant was in qatar and oman, which is outside .....
Tag this Judgment!