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Cheyyar Co-op. Sugar Mills Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2008)14STJ54CESTAT(Chennai)

..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period, 16.07.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were defined as "assesses" ..... such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bkarati (supra). 5 ..... but these rules were held to be ultra vires section 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati (supra) ..... that "any action taken on anything done or purported to have been (i) taken or done at any time during the period commencing on and from the 16th day of july, 1997 and ending with the day, the finance act, 2000 receives the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. ..... assistant commissioner's order was revised by the commissioner under section 84 of the finance act, 1994 and service tax of rs. ..... the above decisions, i hold that the service tax on goods transport service received by the assessee during the period 16.11.1997 to 01.06.1998 is not recoverable from them under the finance act, 1994 (as amended) inasmuch as demand notices were issued after six months from 12.05.2000. .....

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR673

..... contended before the revenue that, they had challenged the constitutional validity of sections 116 and 117 of the finance act, 2000 and section 158 of the finance act, 2003 as well as section 71a of the finance act, 1994, therefore, the matter was subjudice. ..... respondents-assessees had contended in their reply to the show cause notice that since the matter was pending before the supreme court on the question of challenge against the validating provisions of sections 116 and 117 of the finance act, 2000, section 158 of the finance act, 2003 and section 71a of the act, no amount was recoverable from them. ..... 16^th july 1997 were enacted to enable such persons falling under the proviso of sub-section (1) of section 68 like the appellant to file the returns in respect of service tax for the said period within six months from the day on which the finance act, 2003 received the assent of the president in the prescribed manner, on the basis of the self-assessment of the service tax, as provided ..... this context, the adjudicating authority held that the assessees, even after the order of hon'ble the supreme court on 17.11.2003, did not deposit the service tax within two weeks from 17.11.2003. ..... (2) the assessee shall deposit the service tax liable to be paid by him with the bank designated by the central board of excise and customs for this purpose in form tr-6 or in any other manner prescribed by the central board of excise and ..... the appellants deposited a part of the amount in these two cases, of .....

Ramsar Tex Private Ltd. Vs. Cce (St)

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

..... cce meerut ii , wherein it had been held that a person receiving taxable service from gto/c&f agent was not covered by the provisions of section 70 & 73 of the finance act, 1994 and that any demand notice issued to such a person by the department under section 73 was not maintainable. ..... the question whether, under section 73 of the finance act, 1994, service tax could be demanded from a recipient of gto service for the aforesaid period was settled in the case of l.h ..... held that the respondents were not liable to pay service tax on the gto service received by them during the above period as the demand of tax was raised beyond the time limit prescribed under section 73 of the finance act, 1994 as amended. ..... , the appellants' case is that the subject scns were issued within the powers of the department under section 73(1)(a) of the finance act, 1994. ld. ..... these appeals, the appellants proceed to discuss the provisions of sections 70, 71, 71a & 73 of the finance act, 1994. ..... the revisional authority confirmed the demand of tax under section 84 of the finance act, 1994. ..... date is relevant because the relevant provisions of the finance act 1994 were amended by the finance act 2000 with effect from 16.11.97 to 1.6.98. ..... tribunal had also held that the above legal position did not get altered even after the amendment of the finance act, 1994 by the finance act, 2003. ..... were issued to them by the department on various dates after 12.5.2000, the date on which the finance act 2000 came into force. .....

20 Microns Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... , deleted all the sub headings under heading 25.05 with the result the statue book contained only the main tariff heading 25.05 with the enactment of finance act 1995, which was also the position prior to the enactment of finance act 1990.2.7 during the period 1990 to 1995, the sub heading 2505.10 read as underheading no sub heading no description of goods25.05 mineral substances, not elsewhere specified (including clay, earth colours, natural 2.8 thus the sub ..... heading 25.05.3.6 the plea that in any event, the demand made pursuant to the show cause notice dtd 16th september, 2003 for the period 7th february, 2000 to 6th october, 2001 is barred under section 11a of the act & the only ground on which the larger period is invoked is that the appellants did not declare in the declaration that they manufacture calcined china clay and only declared the china clay has ..... however chapter note begins with the expression "except where the context otherwise requires "this expression was introduced by the finance act 1990 simultaneously with the specific enumeration of calcined china clay in heading 2505.10. ..... the larger period is not available to invoke the demand.3.8 in any event, the issue involved in the present appeal relates to the classification of calcined china clay and therefore, the proviso to section 11a(1) cannot be invoked and penalties cannot be imposed as no intent to evade by incorrect classification can be established.3.9 the duty demands are not upheld. .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... of july, 1997 and ending with the 16th day of october, 1998, the provisions of chapter v of the finance act, 1994 (32 of 1994), as modified by section 116 of the finance act, 2000 (10 of 2000), shall have effect and be deemed always to have had effect subject to the following further modifications, namely: (a) in section 68, in sub-section (1), the following proviso shall be inserted at the end and shall be deemed to have been inserted on an ..... , relying upon section 116 and 117 of the finance act of 2000, which amended section 65 of finance act, 1994 retrospectively.the said section 116 & 117 read as under: section 116 and 117 of the finance act, 2000 amendment of act 32 of 1994 ..... taken or anything done or purported to have been taken or done at any time during the period commencing on and from the 16th day of july, 1997 and ending with the day, the finance act, 2000 receives the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done; (ii) any service tax ..... he submits that since the appellants have not deposited service tax, within time, imposition of penalty on them ..... in this case the appellants have deposited service tax liability on 13.1.2004 and 1.2.2004 and hence interest liability on the appellants will accrue from the expiry of two weeks from ..... them to show cause as to why penalty should not be imposed and interest should not recovered from them for depositing the service tax liability late. .....

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... period commencing on and from the 16 day of july, 1997 and ending with the 16^th day of october, 1998, the provisions of chapter v of the finance act, 1994 (32 of 1994), as modified by section 116 of the finance act, 2000 (10 of 2000), shall have effect and be deemed always to have had effect subject to the following further modifications, namely: (a) in section 68, in sub-section (1), the following proviso shall be inserted at the end and shall be deemed to have been inserted on an from the 16^th day of july, 1997 ..... and accordingly, - (i) any action taken or anything done or purported to have been taken or done at any time during the period commencing on and from the 16^th day of july, 1997 and ending with the day, the finance act, 2000 receives the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done; (ii) any service tax refunded in pursuance of any judgment, decree ..... in this case the appellants have deposited service tax liability on 13.1.2004 and 1.2.2004 and hence interest liability on the appellants will accrue from the expiry of two weeks from 17.11.2003, till the discharge of service tax liability by the appellants.8. ..... show cause notice was issued to the appellants in november, 2004 directing them to show cause as to why penalty should not be imposed and interest should not recovered from them for depositing the service tax liability late. .....

Smt. Smitha Shetty, Shri Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2003)(89)ECC92

..... 76 and 77 of the finance act, 1994.b) the order passed by the adjudicating authority was reviewed by the commissioner in terms of ..... if a person fails to furnish in due time the return which he is required to furnish under sub-section (1) of sec.70 or by notice given under sub-section (2) of that section, he shall pay, by way of penalty, a sum which shall not be less than one hundred rupees, but which may extend to two hundred rupees for every day during which the failure continues.with ..... 76 of the finance act, 1994 stipulates certain minimum penalty incase there is an infraction ..... 76 of the finance act holding that the assessee is liable to pay the penalty at the rate ..... 84 of the finance act, 1994 and as per the review order, the commissioner has enhanced the penalty ..... 76 & 77 of the finance act, 1994 for the failure to furnish the st-3 returns within the due dates.according to the department, the assessee had failed to pay the service tax in time to the credit of the central government payable in ..... on a plain reading of the section, it can be understood that the section has laid down minimum penalty of ..... 100/-per day.the section clearly says the sum shall not be less ..... the absence of comma after the words 'rupees one hundred' it cannot be presumed that section prescribes minimum penalty of rs. ..... instant case, there is no ambiguity or doubt in arriving at the meaning of the wordings of the relevant section. ..... section 76 and 77 as it stood at the relevant point of time are as follows .....

Commissioner of C. Ex. Vs. Bhuwalka Steel Industries Ltd.

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

Reported in : (2005)(185)ELT153Tri(Chennai)

..... the grounds of this appeal and submits that, on account of retrospective revalidation of rule 2(1)(d)(xii) of the service tax rules, 1994 under section 117 of the finance act, 2000, the tax on the service availed by the respondents during the period of dispute was recoverable from them. ld. ..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period 16-7-1997 to 16-10-1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were defined as ..... such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu bharati ( ..... action taken or anything done or purported to have been (i) taken or done at any time during the period commencing on and from the 16th day of july, 1997 and ending with the day, the finance act, 2000 receives the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide ..... but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog ..... according to learned counsel, the demand of service tax raised by the department is heavily time-barred inasmuch as the demand raised after 12-5-2000 was not validated under section 117 of the finance act, 2000.ld. .....

Commissioner of C. Ex. Vs. Eid Parry Confectionery Ltd.

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

Reported in : (2005)(179)ELT447Tri(Chennai)

..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period 16-7-1997 to 16-10-1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were ..... affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra).furthermore, undisputedly, the demands raised by the department, in these cases, are far beyond the period of limitation prescribed under section 73 of the finance act, 1994.7. ..... taken or anything done or purported to have been (i) taken or done at any time during the period commencing on and from the 16th day of july, 1997 and ending with the day, the finance act, 2000 receives the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide ..... but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu ..... for the assessees submits that, as the subject show cause notices were received after 12-5-2000 (the date on which the finance act, 2000 received presidential assent), the demands of service tax raised therein are hit by the apex court's ruling in laghu ..... submits, both the demands are barred by limitation prescribed under section 73 of the finance act, 1994. .....

Futura Fibres and Futura Polymers Vs. Cce

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

..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period 16.07.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of `goods transport' service and `clearing and forwarding' service were defined as "assessees". ..... such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra). ..... that "any action taken or anything done or purported to have been taken or done at any time during the period commencing on and from the 16th day of july 1997 and ending with the day, the finance act, 2000 received the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide ..... but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati (supra). ..... counsel for the assessees has submitted that, as the subject show-cause notices were issued after 12/05/2000 (the date on which the finance act, 2000 received presidential assent), the demands of service tax raised therein are hit by the apex court's ruling in laghu udyog bharati vs uoi [1999 (112) e.l.t. ..... even otherwise, the demands are barred by limitation prescribed under section 73 of the finance act, 1994. .....