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Cce Vs. Ssm Processing Mills and ors.

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

Reported in : (2008)(120)ECC84

..... issue, the only relevant question is whether padding with starch and the special processes involve a process amounting to manufacture as defined in the section 2(f)(v) of the central excise act. that the exemption notification does not cover or cover a process for exemption is not material. by applying starch with some chemicals and ..... by either the addition of some chemical into the fabric or otherwise. these were not unrelated to the concept of manufacture and 'any other process' in the section must share one or the other of these incidents. the expression 'any other process' is used in the context of what constitutes manufacture in its extended meaning ..... , especially in the absence of specific claim to that effect by the respondent supported by evidence. the commissioner had dropped the proposal to penalize the respondents under section 11ac and under rule 173q without justification. the appellant prayed for modifying the impugned order which dropped the demand of duty of rs. 2,14,87,266 .....

Maveric Systems Ltd. Vs. Commissioner of Service Tax

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

Reported in : (2008)11STR133

..... that the supply of manpower was incidental to the aforesaid activity and also that the assessee was not a 'manpower recruitment or supply agency' as defined under section 65 of the finance act, 1994. in respect of the resting and analysis service relating to computer software, learned counsel has also relied on cbec's letter no. 334/1/2007- ..... service tax requires to be paid by the assessee from the said date in respect of the aforesaid activity of 'technical testing and analysis' as defined under section 65(106) of the finance act, 1994. the case of the assessee is that, for the material to be "goods" it should have been made and readied for marketing as per the ..... to 31.03.2006 respectively, in adjudication of a show-cause notice dated 02.02.2007, by invoking the extended period of limitation under the proviso to section 73(1) of the finance act, 1994. he has also appropriated an amount of rs. 5 lakhs already paid by the assessee, towards the said demand. he has also imposed penalties to .....

The Commissioner of Central Vs. Jayaram and Ashwajith, Shri

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2008)13STJ183CESTAT(Bang.)alore

..... meter reading by clerks of the chartered accountants, preparing the bills and maintaining fine accounts and register comes within the ambit of section 105(5) of the chartered accountants act, 1949 which defines the activity of chartered accountants.3. the learned dr reiterates the 'grounds of appeals' and submits that ..... services' shall not include the functions of statutory or periodical audit, tax (both direct taxes and indirect taxes) representation or advice concerning tax matters or acting as liquidator, trustee, executor, administrator, arbitrator or receiver, but shall include the following. (ii) capital structure planning and advice regarding raising finance by ..... by a chartered accountant in practice includes b. in his professional capacity (and neither in his capacity nor in his capacity as an employee), acts as a liquidator, trustee, executor, administrator, arbitrator, receiver, adviser or representative of costing, financial or taxation matters or takes up an appointment .....

The Federal Bank Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2008)13STJ190CESTAT(Bang.)alore

..... the appellant amounts to promotion or marketing of service provided by the client m/s dr. lal path labs, 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 ..... include any information technology services and any activity that amounts to "manufacture: within the meaning of clause (f) of section 2 of the central excise act, 1944 while the definition of banking and other financial services under section 65(12) is as follows: (a) the following services provided by a banking company or a financial institution including ..... thus all the conditions for invoking the provisions of clause (iii), (vi) and (vii) of clause 19 of section 65 of finance act 1994 have been satisfied. the appellants contend that the sub-clauses (i) and (ii) of section 65(19) would give an insight into the scope of the expression 'customer care service' and the same should .....

Shriji Ads Vs. Commissioner of Central Service

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

Reported in : (2008)10STR257

..... letter issued by the commissioner to the tamil nadu outdoor advertising association of which appellant is a member: the terms 'advertisement', taxable service', and 'advertising agency', are defined in section 65 of finance act 1994, o "taxable service" means any service provided to a client, by an advertising agency in relation to advertisement, in any manner; o "advertisement" includes any notice, circular ..... recovery of service tax of an amount of rs. 2,02,080/-, a penalty of rs. 1,94,000/- imposed under section 76 of the finance act '94 (the act) and another penalty, of rs. 1,000/- imposed under section 77 of the act. the appellants are engaged in rendering advertisement service. in addition to displaying advertisements, the appellants also leased out hoardings to its .....

Castrol India Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2008)(126)ECC69

..... in the manufacture of lubricating oil falling under chapter heading no. 2710.90 of the schedule to ceta, 1985. the said goods were covered under the provisions of section 4a central excise act w.e.f. 1.3.99, which provides for payment of duty on the basis of maximum retail price (mrp) affixed on the same. valuation under the ..... to decide as to whether the goods are required to be affixed mrp under the standards of weights & measures act. in the light of the clarification issued by metrology department, we find no justification to hold that the provisions of section 4a would apply to 210 ltrs. barrel of lubricating oil.5. we, accordingly, set aside the impugned order ..... package, in terms of provisions of rule 2(x)(ii) of standards of weight & measures act (packaged commodity) rules, 1977 and the same are liable to pay the duty in terms of provisions of section 4a.3. we find that the provisions of section 4a provides for payment of duty of excise in respect of the notified goods in relation to .....

Commissioner of S.T. Vs. Trumac Engg. Co. Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... liable to service tax under consulting engineer service. further the government has specifically covered this service for levy of service tax with effect from 10-9-2004 under section 65(55b) of the finance act, 1944 as "intellectual property service" and with effect from 10-9-2004 the appellants had been discharging their service tax liability on this service under intellectual property ..... service. the definition of 'intellectual property services' given under clause (55b) of section 65 is very specific and covers within its ambit, the sale of 'intellectual property right' or transfer .....

Gujarat GoldcoIn Ceramics Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2008)(126)ECC134

..... the appellants are engaged in the manufacturing of ceramic glazed tiles falling under sub-heading no. 6906.10 and are assessed to excise duty adopting valuation under section 4a of the central excise act, 1944. b. they were clearing the glazed tiles to different areas of the country and declaring different mrps depending upon areas and paying duty on respective ..... contain the name of the areas or regions is not flowing from the provisions of standards of weights and measure act or the rules made there under.5.2. such a condition has also not been envisaged in section 4a section 4a as it stood during the period 2001-2002 and as it stood during the period 2003-2004 are ..... , under the provisions of the standards of weights and measures act, 1976 (60 of 1976) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub-section (2) shall apply. (2) where the goods specified .....

Maersk India Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2008)10STR397

..... tax on services provided in respect of export cargo in accordance with the specific exclusion from the definition of "cargo handling services.6. section 65(23) of chapter v of the finance act, 1994 (the act) defines the term "cargo handling" as under: cargo handling service means loading, unloading, packing or unpacking of cargo and includes cargo ..... and cargo handling services incidental to freight, but does not include handling of export cargo or passenger baggage or mere transportation of goods.7. further, section 65(105)(zr) of the act defines the taxable service is respect of "cargo handling" as "any service provided or to be provided to any person, by a cargo handling agency ..... or dropping of the name of the principal company, it would become part of the definition of 'business auxiliary service' within the meaning of section 65(19)(ii) of the act. the view taken by the tribunal is unassailable and deserves to be upheld.7. the ratio of the above decision seems to be equally applicable .....

Vmt Spinning Co. Ltd., Arisht Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)13STJ48CESTATNew(Delhi)

..... clause.further, clause (iv) of rule (1)(d) was substituted with effect from the same date i.e. 16.6.2005 the aforesaid explanation was deleted by section 68 of finance act, 2005 by which section 66a was inserted.5. on behalf of the revenue heavy reliance was placed on the order of this tribunal in the case of samoor glass ltd. v ..... notification no. 36/2004-05 dated 31.12.2004 with effect from 1.1.2005 and, later, an explanation was inserted at the end of sub-clause (105) of section 65 by finance act, 2005 w.e.f. 16.6.2005, which reads as under: explanation- for the removal of doubts, it is hereby declared that where any service provided or to ..... i.e. by any other person in such manner as may be prescribed. it is relevant to mention here that by virtue of section 66a inserted by the finance act, 2006, if any service specified in clause (105) of section 65 is received by a person in india, such service is to be treated as taxable service and the recipient thereof is liable .....