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Saraswati Shiksha Kendra Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... (105) of section 65. in fact, the appellant does not dispute the liability to pay service tax. the case of the appellant ..... to pay service tax of rs. 3,99,362/- and penalty @ rs. 100/- per day under section 76 of the finance act, 1994.2. admittedly, the appellant is running a commercial training or coaching centre within the meaning of clause (27) of section 65 of the finance act and is, therefore, rendering a taxable service within the meaning of sub-clause (zzc) of clause .....

Synchron Research Services Pvt. Vs. Cst

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2008)13STJ166CESTATAhmedabad

..... normal period of limitation.4. ld. advocate raises a preliminary objection that the pre-deposit of service tax is not mandatory before hearing appeals as section 35f of the central excise act, 1944, which is sought to be relied seeking pre-deposit of amount demanded, applies only to cases where "the decision or order appealed ..... of appeal, we are unable to agree with the same. section 83 of finance act 1994, which has made applicable section 35f to service tax matters is reproduced below: section 83. application to certain provisions of act 1 of 1944: the provisions of the following sections of the central excise act, 1944, as in force from time to time, shall ..... any duty demanded in respect of goods which are not under the central excise authorities or any penalty under this act". as this case involves services rendered and since no goods are involved, the provisions of section 35f, which relates to excisable goods, cannot be applied.5. ld. advocate also submits that the commissioner has .....

Real Mathematic Classes Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the context of the latter provision obviously have no bearing.4. learned counsel finally took shelter under section 80 of the act which lays down that "notwithstanding anything contained in the provisions of section 76, section 77 or section 78, no penalty shall be imposable on the assessee for any failure referred to in the said ..... from the date service tax became payable till the actual date of payment under section 76 of the finance act, 1994. the order was passed in exercise of suo moto revisional power under section 84 of the finance act. section 84 of the act lays down that the commissioner may call for the record of proceedings in which ..... rajasthan), and commissioner of central excise, ludhiana v. sigma steel tubes context of section 11ac of the central excise act which is pari materia to section 78 of the finance act, 1994 and therefore, lends no assistance to the appellant. section 78 of the act provides for imposition of penalty in cases of fraud, collusion, wilful mis-statement or .....

Nypro Forbes Products Ltd. Vs. Commissioner of Service Tax

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

Reported in : (2008)13STJ320CESTAT(Chennai)

..... is in the category of 'consulting engineer's service'. the appellants have also challenged the penalty of rs. 1,000/- imposed on them under section 77 of the finance act, 1994. the original authority had dropped the proceedings initiated by the relevant show-cause notice, but the commissioner in his revisional jurisdiction raised the ..... of the nokia case (supra) and the indian farmers fertilizer case (supra) are clearly distinguishable from the facts of the instant case.5. section 65(31) of the finance act, 1994 defines 'consulting engineer' as any professionally qualified engineer or any engineering firm, either directly or indirectly, renders any advice, consultancy or technical ..... against the revenue on the question whether transfer of technology by a foreign company to an indian company is exigible to service tax under section 65(31) of the finance act, 1994 [consulting engineer], the department has filed appeal, which is pending before the hon'ble supreme court. on this basis, jdr .....

itw India Limited Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... 65(21) of the finance act, 1994 the 'cargo handling service' means - (i) loading, unloading, packing or unpacking of cargo, and includes - (ii) cargo handling services ..... interpreted without taking into account the scope and coverage of the new service included in the finance act w.e.f. 16-6-2005. he draws our attention to the provision in the finance act which provides for determining the rate of tax in case any particular service falls under two different ..... categories. according to the learned sdr, the appellants were engaged in 'cargo handling service' and hence they are required to pay the demanded amount. 5. after considering the submissions made from both the sides we find that according to the definition in section .....

institute of Chartered Financial Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)10STR376

..... council of india etc. not being recognized by any authority, the centres cannot claim the benefit of the exclusion clause in clause (27) of section 65 of the finance act which excludes any institute or establishment issuing any certificate or diploma or degree or any educational qualification "recognized by law" from the definition of ..... service. the appellant, however, seeks to take shelter under clause (27) of section 65 of the said act which excludes inter alia "any institute or establishment issuing any certificate or diploma or degree or educational qualification recognized by law for the time being ..... be sponsors of universities situated in a few states imparting educational programmes and training. in terms of sub-clause (22c) of clause 105 of section 65 of the finance act, 1994, any service provided to any person by a commercial training or coaching centre in relation to commercial training or coaching is a taxable .....

Pnc Construction Co. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... -deposit of remaining amount of service tax and penalties is waived.6. we find, the commissioner (appeals) has dismissed the appeal for non-compliance to the provision under section 35 of central excise act.commissioner (appeals) has not gone into merits the appeal hence the impugned order is set aside and remanded to commissioner (appeals) to decide the appeal on merit on ..... the applicant is not provided any service on behalf of national highway authority to commuters. the applicant relied upon the definition of business auxiliary service as provided under the finance act. the contention is that business auxiliary is any service in relation to provision of service on behalf of client as no services is provided to commuters by the national highway .....

The Commissioner of Customs and Vs. Lanco Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... we are reproducing the entire notification. in exercise of the powers conferred by sub-section (1) of section 5a of the central excise act, 1944 (1 of 1944) read with sub-section (3) of section 3 of the additional duties of excise (goods of special importance) act, 1957 (58 of 1957), (herein after referred to as the said special importance ..... act), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts- (i) capital goods as ..... products, after discharging the obligation prescribed in rule 6 of the cenvat credit rules, 2002.all goods falling under the first schedule to the central excise tariff act, 1985 (5 of 1986), other than light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol.all goods falling under the first .....

Power Best Electricals (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... rs. 33,044/- and rs. 86,536/- respectively along with interest and proposing penalties under section 76 and 78 of the finance act, 1994. the lower authority after due process of law confirmed the demands and imposed equal penalty under section 76 and 78 ibid together vide the impugned orders.2. in the grounds of appeal, the ..... appellant has contended that the electrical contract work undertaken by them does not fall within the category of commissioning and installation until 13.5.2005 when finance act came into force expanding the scope ..... wiring, cable laying etc., prior to the change of definition to include such services before 14.5.2005 when the finance act was amended to include services such as wiring. prior to enactment of finance act 2005 with effect of 14.5.2005, electrical wiring or installation of bulbs, fans etc., were not taxable services. summing .....

Lohia Starlinger Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)10STR483

..... service tax for the period in question i.e. 9.7.2004 to 30.0.2005. the case of the appellant is that prior to the enactment of section 66a of the finance act, 1994, there was no such liability to pay service tax on the recipient of service. the case of the revenue, on the other hand, is that by virtue ..... in rule 2(1)(d)(iv) in the service tax rules in 2002, the recipient of service became liable to pay service tax. reference was made to section 68(2) of the finance act, 1994 and it was submitted that in respect of prescribed taxable service, service tax may be paid by a person other than service provider as the central government ..... rules. the definition clause cannot be understood as a substantive provision of a statute. in the absence of any substantive provision either in the act or the rules, creating tax liability on the recipient, prior to enactment of section 66a with effect from 18.4.2006, the recipient of the tax was not liable to pay service tax. we are accordingly of .....