Judgment Search Results Home > Cases Phrase: finance act 1965 section 3 annuity deposit Court: customs excise and service tax appellate tribunal cestat Page 12 of about 1,190 results (0.307 seconds)

C.C.E. Vs. Gujarat Borisil Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2007)13STT306

..... the amendment brought to the said finance act or the rules framed thereunder did not have the effect of bringing assessees like the appellants within the fold of section 73 as per the ruling of the ..... the finance act, 2003, section 71a was inserted in the finance act, 1994 ..... dated 23.7.04 seeking to demand duty in terms of section 68 of the finance act, 1994 read with section 73(1)(a) was issued. ..... instant case was issued only on 3-4-2004 and the same was under section 73 of the finance act, 1994. ..... by his order dated 20.4.05 confirmed the demand of duty; ordered recovery of interest in terms of section 75 of the finance act, 1994. ..... section 73 has also undergone certain amendments by finance act ..... 187) elt 5 (sc) and submits that the said decision has been taken into account the amendments by the finance act, 2000 as well as amendment by finance act, 2003 and came to the conclusion as follows: 8. ..... 70, the provisions thereof shall not apply to a person referred to in the proviso to sub-section (1) of section 68 for the filing of return in respect of service tax for the respective period and service specified therein and such person shall furnish return to the central excise officer within six months from the day on which the finance bill, 2003 receives the assent of the president in the prescribed manner on the basis of the ..... recipients of gto service liable to pay service tax for that period, parliament amended the relevant rule under the finance act, 2000, which came into force on 12-5-2000. .....

Car World Autoline Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2008)9STR246

..... (e) - in exercise of the powers conferred by sub-section (1) of section 93 of the finance act, 1994 (32 of 1994), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts that portion of the value of following taxable services, namely - (e) services provided to a customer by any body corporate or commercial concern ..... 3,38,661/- under section 73(i) of the finance act, 1994 read with rule 6 of service tax rules 1994. ..... a penalty equal to the tax demanded was imposed under section 78 of the finance act. ..... exemption to value of taxable services received before 10.09.2004 in respect of services covered under extended scope of existing services as per finance act, 2004 (notification no. ..... revenue proceeded against them on the ground that the services rendered by them amounts to business auxiliary services, which are taxable under the finance act, 1994. ..... interest under section 75 was also demanded. .....

Commissioner of Central Excise Vs. Godavari Sugar Mills Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)(119)ECC235

..... we have carefully considered the submissions, we notice that the services namely goods transport operator was brought into finance act for levy of service tax with retrospective effect. ..... after the amendment was brought to the finance act for recovery of payments retrospectively, a show cause notice was issued.the ratio of the apex court judgment which has been applied by the commissioner is that the show cause notice should have been issued ..... 71-a by amending the finance act retrospectively. ..... the services pertaining to the "goods transport operator" were not covered under the finance act 2003. ..... in the present case, the show cause notice has been issued after the amendment to the finance act. ..... the same was brought by introducing a new section i.e. .....

Commissioner of Central Excise Pune-ii Vs. M/S. I.J. Mathu Foods Pvt. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the tribunal has held that in view of insertion of section 66a of the finance act, 1994, offshore services cannot be subjected to service tax prior o 18.4. ..... the respondents were registered as deemed service provider under section 68(2) of the finance act, 1994 under the category of business auxiliary service. ..... 6.8 we also noticed that there has been an amendment by way of inserting section 66a in the service tax provisions by the finance act, 2006 w.e.f.18.4.2006. ..... ), the honble high court of bombay also held that recipient in india liable to service tax for service received from abroad only from 18.4.2006 after enactment of section 66a of the finance act, 1994. ..... patil learned advocate appearing on behalf of the respondent submits that the recipient of overseas service not liable to pay service tax for period prior to 18.4.2006 before insertion of section 66a of the finance act, 1994. ..... this circular will be relevant till the amendment brought out in service tax laws by insertion of section 66a w.e.f. .....

Widia (India) Limited Vs. Commissioner of Central Excise,

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

..... thereafter larger bench of the tribunal in the case of chemo pulp tissue, reported in 2000 (38) rlt 988 has quoted the finance act 2000 which was passed retrospectively to deny the benefit of modvat credit on hsd oil. ..... the larger bench in the cited case accepted the provisions of the finance act, 2000 and held that modvat credit is not to be extended on hsd oil. ..... he pointed out that in view of the finance act, the tribunal has been allowing revenue appeals on this issue. ..... shri s.kannan, learned dr pointed out that by finance act, 2000 the govt. ..... however, by the finance act, 2000 the govt.of india took the position that modvat credit need not be extended to hsd oil and the govt. ..... 24/99 (h-i) ce dated 16.02.2000 passed by the commissioner (appeals), hyderabad by which the commissioner (appeals) has rejected the benefit of modvat credit on hsd oil as inadmissible under section aa of chapter v of central excise rules, 1944.3. .....

Katni Minerals (P) Ltd. Vs. Cc and Ce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(86)ECC435

..... , further submitted that the power of revision can be exercised by the commissioner only with regard to proceedings which were initiated by officers subordinate to him; that the only issue taken up by the deputy commissioner, under section 77 of the finance act, 1944 was for not filing the returns and there was no proposal in the said show cause notice for levy of service tax; that as such there was no adjudication on these issues by the deputy commissioner ..... the learned advocate submitted that initially a show cause notice dated 29.3.98 was issued to them to show cause as to why the penalty should not be imposed upon them under the provisions of section 77 of the finance act, 1994 for not filing of the service tax returns; that the deputy commissioner under adjudication order no. ..... in the present matter, as the notice was not issued under section 73 of the finance act and it was issued only under section 77 for imposing penalty on account of failure to file returns, the commissioner cannot under the revisionary powers pass an order for making payment of service tax with interest. ..... 18/st/commr/2001 dated 24.12.2001 by which the commissioner of customs & central excise in exercise of powers under section 84 of the finance act, 1994 has confirmed the demand of sales tax and imposed penalty.2. .....

Commissioner of Central Excise Vs. Suman Satellite

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... suman satellite are provider of taxable service of cable operator as defined under section 65 of the finance act, 1994.the respondents had provided cable service to 105 customers and they were charging rs. ..... they did not pay service tax and did not file st-3 return for half year ending 30.9.02 and 31.3.03 under section 70 of the finance act, 1994 and also did not take registration. ..... 500/- under section 75a is contrary to law as section 80 of the finance act does not provide for any relaxation in any penalty, under section 75a. ..... they have, therefore, not violated the provisions of section 75a of the finance act, 1994.5. ..... therefore, they are liable for penalty under section 75a of the finance act.4. ..... the respondents filed appeal before the commissioner (appeals) who dropped the penalties imposed on the respondents under sections 75a, 76 and 77 on the ground that board has declared tax payer friendly scheme under f.no. ..... in their written reply, they stated that penalty under section 75a is totally unjustified as cable net work services are covered under tax with effect from 16.8.2002 and registration should have been taken within 30 days. ..... 1,000/- under section 77 for not filing the return and penalty at the rate of rs. ..... 500/- under section 75a, rs. ..... 100/- per day for every day's delay for not paying service tax within time under section 76. .....

RaIn Industries Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)7STT200

..... the said category was not covered by the sections 116 and 117 of the finance act, 2000. ..... the learned counsel submits that in the present case, the show cause notice has been issued after the amendment to the finance act to bring the activity within the service tax net. ..... on a careful consideration and perusal of the records, we notice that the show cause notice has been issued in the present case after the amendment was brought to the finance act to bring the activity in the service tax net. ..... ) has held that revenue should have issued show cause notice prior to the retrospective amendment brought in the finance act to cover this activity for recovery of the tax. ..... the finance act was retrospectively amended to bring this activity in the category of service tax. .....

JaIn Bidi Udyog and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(113)ECC453

..... these services were liable to service tax under section 65 of the finance act, 1994, by virtue of retrospective amendment made vide section 116 and 117 of the finance act, 2000. ..... we, therefore, come to the conclusion that the show cause notices issued to the appellants are not sustainable both under the provisions of section 73 as it stood on the date of issue of show cause notice and also under the provisions as amended by finance act, 2003. ..... show cause notices were issued to all the appellants in january 2003 proposing to demand the service tax payable on the services received by them from goods transport operators under section 72 and 73 of the finance act, 1994. ..... section 73 has also undergone certain amendments by finance act, 2003. ..... 70, the provisons thereof shall not apply to a person referred to in the provisio to sub-section (1) of section 68 for the filing of return in respect of service tax for the respective period and service specified therein and such person shall furnish return to the central excise officer within six months from the day on which the finance bill, 2003 receives the assent of the president in the prescribed manner on the basis of the self assessment of the ..... but the appeals cannot be closed on the above basis in view of subsequent amendment brought under the finance act, 2003 with retrospective affect. ..... after the enactment of finance act, service tax was payable on the value of taxable service received by the appellants from goods transport operators. .....

Commr. of Service Tax Vs. Saket Enterprise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)10STJ265CESTAT(Kol.)kata

..... the department is in appeal against the order of the lower appellate authority, who has set aside the penalty imposed by the original authority under section 76 of the finance act, 1994, for the reason that the service tax was paid prior to issue of show-cause notice. ..... it is the case of the revenue that the provisions under section 76 of the finance act, 1994 relating to service tax is not similar to the provisions relating to customs and excise law and hence the decisions cited by the lower appellate authority to justify non-imposition of penalty in case of payment of tax prior to ..... hence, i set aside the impugned order-in-appeal and restore the impugned order-in-original in regard to imposition of penalty under section 76 of the finance act, 1994. ..... following the ratio of the said decision and considering the facts in this case, i am of the view that this is a fit case for imposition of penalty under section 76 of the finance act, 1994. ..... ) upholding imposition of penalty under section 76 of the finance act, 1994.5. ..... ), the issue regarding duty deposited before issuance of show-cause notice has been analyzed with reference to various judgments and it has been held that the penalty is imposable when duty is deposited before issue of show-cause notice but after detection of mischief. .....