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U.S. Bengali Vs. C.C.E. and C.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... a stock broker and sub broker, in their defence reply. once the taxability of the services provided by the party are established, the applicability of section 11d of central excise act, 1944 positively follows. it is not disputed that the amount was recovered from their customers by the party by representing the said amount as service ..... with central government and hence the said amount so collected from customers is required to be paid to the credit of the central govt. under section 11d of the central excise act, 1944.4. the above finding of commissioner that the appellant was registered as stock broker by sebi, which registration has neither been suspended ..... to whether the services provided by the party attracted levy of service tax or not. if the services provided were taxable, then the provisions of section 11d of the central excise act, 1944 would be applicable in the present case. i therefore proceed accordingly. the records suggest that the party was in possession of a registration .....

Capricorn Transways Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the waiver of pre-deposit of the amount of the service tax of rs. 40,99,449/- and equivalent amount of penalty under the provision of section 76 and also under section 78 of the act.2. the issue involved in this case is regarding the taxability of the service of applicant for the period september 2004 to september 2006 under the category .....

Franch Express Network Pvt. Ltd. Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)11STR468

..... the other hand, according to the revenue, these agreements provided for franchise simplicitor satisfying all the requirements of the definition of this term coming under section 65(47) of the act. though these agreements did not expressly provide for levy of fee by the appellants from the other parties to the contracts, the department found that certain ..... were available with the department as early as in september, 2003, it was not open to them to invoke the extended period of limitation under section 73(1) of the finance act, 1994 to demand service tax for the aforesaid period. the appellants appear to have a case against the demand of service tax on the ground ..... has been demanded by the commissioner in adjudication of a show-cause notice dated 12.03.2007, which invoked the extended period of limitation under section 73(1) of the above act. penalties have also been imposed on the appellants. it appears from the records and the submissions of learned counsel that the above demand of service .....

Garibdasji Distributors Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)11STR145

..... precisely what they did by issue of the show-cause notice.8. the revenue's appeal is against reduction of penalty ordered by the lower appellate authority under section 76 of the finance act, 1994. no valid reason has been stated against the exercise of discretion by the appellate authority. this tribunal cannot substitute its discretion for that which has been ..... interest immediately. 5. i impose a penalty of rs. 35,343/- under section 76 of the finance act, 1994 for the delayed payment of service tax during the period from 01.04.2000 to 30.06.2002. 6. i impose a penalty of rs. 35,343 ..... 19,098/- immediately. 3. m/s. gd is directed to pay interest at the appropriate rates on the amount of service tax at (1) above, as per section 75 of the finance act, 1994. 4. i appropriate an amount of rs. 10,611/- paid by them on various dates towards interest on delayed payment. they are directed to pay the balance .....

Rpg Enterprises Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... appellant's plea that the gross amount recovered should be considered as inclusive of service tax is not tenable and is not accepted. the explanation 2 added to section 67 of the finance act, 1994 with effect from 10.9.2004 cannot be applied retrospectively. the demand in the present case relates to the period from 1998-99 to 2001-2002 ..... .02 and 15% p.a. w.e.f. 17.8.02 for the period by which the credit of the said service tax is delayed as provided under section 75 of the act ibid; the appellants were also directed to pay in addition to paying service tax. and interest as above, a penalty of rs. 200/- for every day during ..... at the very nature of the activities undertaken by m/s rpg so, as to determine whether their activities will fall under the 'management consultant' as defined in section 65(37) of the finance act. 1994, which defines 'management consultant', as under: any person who is engaged in providing any service, either directly or indirectly, in connection with ' the management .....

Southern Agrifurane Industries Vs. Cce (St)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)11STR470

..... to utilizing the cenvat credit for meeting the liability towards input service.after due process of law the credit utilized was demanded under section 73 of the finance act, 1994, interest thereon and imposed penalties under section 76 of the finance act, 1994 and rule 15(3) of cenvat credit rules, 2004 (ccr).2. moving the application the ld. counsel for the appellants submits .....

Parveen Travels (P) Ltd. Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)11STR357

..... ) does not make it mandatory that the vehicle operated by the tour operator should conform to particular specifications. the expression 'any mode of transport' employed under section 65(115) of the finance act, 1994 indicates this legal position.in other words, for the period after october 2004, want of prima facie case for the appellants is absolute.4. we ..... tourist vehicle" for purposes of section 65(52) of the finance act, it is not necessary that it should satisfy the specifications and confort levels enumerated under rule 128 of the central motor vehicles rules. what is required ..... considered in the case of gandhi travels. after a reading of the hon'ble high court's judgment, we note that the requirement for the purpose of section 65(52) of the finance act, 1994 has been conclusively set out in para 29 of the high court's judgment and, accordingly, for a vehicle to be classified as a " .....

Bharat Sanchar Nigam Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... service tax on "interconnection services" provided by one telecom operator to another. para 4 clarifies that the new definition of telecommunication service has been incorporated vide clause 104, section 65 of the finance act 2007 and iuc has been specifically incorporated in the definition of "telecommunication service" to make it a taxable service. it follows that the charges are required to be ..... and it is also clarified that it will be applicable only from 2007 in terms of the new definition of ''telecommunication service" as incorporated by clause 104 of section 65 of the finance act 1994. learned counsel produced a copy of the circular. learned jcdr appears for the revenue and files a fax message received from the dy commissioner review cell. the .....

Kei-rsos Maritime Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)14STJ60CESTAT(Chennai)

..... done so, learned commissioner cannot be heard to say that the appellants should be deemed to have been authorised to perform port services in terms of section 65(82) of the finance act, 1994. in the absence of express permission, we have found a valid point in the submissions made by learned counsel. accordingly, it is ..... penalties. in both the cases, the challenge is against demand of service tax raised on the assessee in the category of "port services" defined under section 65(82) of the finance act, 1994. in one case, the appellants were engaged by m/s. chennai petroleum corporation ltd. (cpcl, for short) to undertake a variety of ..... considered the submissions. after a perusal of the relevant provisions including section 32 of the tamil nadu maritime boards act, we find that any authorisation by port authority for purpose of section 65(82) of the finance act, 1994 should be express authorisation under the finance act, 1994. moreover, the relevant findings of the commissioner also do not .....

Hindustan Cables Limited Vs. the Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... the learned commissioner has held that the appellant is an undertaking belonging to the government of india and therefore, it would a government company within the meaning of section 617 of the companies act, 1956 and hence, they are not exempt from executing bond and bank guarantee. the learned advocate stated that even though the appellant placed reliance on the decision of .....