Judgment Search Results Home > Cases Phrase: finance act 1965 section 3 annuity deposit Court: customs excise and service tax appellate tribunal cestat Page 17 of about 1,190 results (0.306 seconds)

Shri Ganta Ramanaiah Naidu Vs. the Commissioner of Central Excise, Gun ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... the extent it is confirming demand of the service tax and the interest thereon is upheld; and the impugned order to the extent it imposes penalty under section 76, 77 and 78 of the finance act, 1994 is set aside by invoking provisions of section 80 of the finance act, 1994, for the reason herein stated above. ..... invoking the provisions of section 80 of the finance act, 1994, we set aside the penalties imposed by the adjudicating authority under section 76, 77 and 78 of the finance act, 1994. 10. ..... provisions of section 80 can be invoked in the case and the penalties imposed under section 76, 77 and 78 of the finance act, 1994 ..... the commissioner has correctly invoked the provisions of section 76, 77 and 78 of the finance act, 1994 for imposition of penalties. ..... the contentions raised by the assesee and confirmed the demand and interest and also imposed penalties under section 76, 77 and 78 of the finance act, 1994. ..... coal india wcl/ngp/accts/stc/2006/est 10.07.2006 the area finance manager nagpur/umrer/chandrapur/wani/ ballarpur/majri/wani north/ pench/kanhan/pathakher ..... tax on coal/obr/sand transportation contracts was discussed in the cil director (finance)s co-ordination meeting held at cil, hq, kolkata on 17.06.2006. ..... 1978 (118) itr 326 (sc) held that it is well settled law that reasonable cause can be reasonably said to be a cause which prevents a man of average intelligence and ordinary prudence acting under normal circumstances without negligence or inaction or want of bona fide. .....

V.B. Information Systems Vs. Cce

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

Reported in : (2005)(102)ECC522

..... dr has dislodged this ground of the appeal by pointing out that, for the period of dispute, there is a recovery mechanism under rule 57 cc as retrospectively amended by the finance act, 2005 vide with section 82 (1)(b) read with sl. no. ..... such mechanism has been introduced by the finance act, 2005, with retrospective effect. ..... after examining the relevant provisions of the finance act, 2005, cited by ld. ..... before finance act, 2005 came into force, there was no statutory mechanism for recovery of rule 57 cc dues and accordingly the appellants resisted the demand. ..... 1.the appellants are manufactures of computer (sub-heading 8471.00 of the schedule to the central excise tariff act). .....

Collector of Central Excise Vs. Indian Pistons Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)LC510Tri(Delhi)

..... special excise duties have the same attribute and had also held that all the conditions for excisability and leviability to duty in respect of basic excise duty would be applicable to sed also by virtue of clause 4 of section 37 of the finance bill, 1978 which laid down that the provisions of central excise act and rules made thereunder including those relating to refund and exemption shall apply in relation to levy and collection of sed.5. ..... he drew attention to the fact that in finance bill, 1988, the sed is imposed by virtue of provisions of clause 82 of the finance bill and there is also a declaration in the finance bill under section 3 of the provisional collection of taxes act, 1931 in regard to clause 82. ..... he further contended that the authority to levy sed is not the same as that for basic excise duty which flows from section 3 of the central excises & salt act, 1944 and the central excise tariff act, 1985 which are continuing enactments, whereas sed is levied every year under specific clauses of the finance bill. ..... the purposes of levy of sed, the authority is clause 82 of the finance bill and the effect thereof is that wherever, goods are subjected to basic excise duty, sed attaches itself, and for the purposes of sed, therefore, it is not necessary to go into the question whether there had been manufacture or not and other criteria for determining dutiability which essentially relates to basic excise duty leviable under section 3 of the central excises & salt act, 1944.8. .....

Lakshmi Machine Works Vs. Commissioner of Service Tax

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

..... took the view that consulting engineers' service, as defined under section 65 of the finance act, 1994, was involved in the above transfer of technical know-how ..... /- under section 73 of the finance act, 1994 from the appellant, with interest thereon under section 75 of the act and imposing penalties on them under sections 76,77 and 78 of the act.3. ..... it is submitted that, under sub-section (1) of the section 68 of the finance act, 1994, it is the provider of service who is liable to pay service ..... option but to allow this appeal inasmuch as the case of the appellant as projected by learned consultant has not been successfully rebutted.as rightly pointed out by learned consultant, consulting engineers' service was specified for purposes of section 68(2) of the finance act, 1994 only on 31-12-1994 vide notification no. ..... 36/2004-st dated 31-12-2004 issued under section 68 (2) of the finance act, 1994 and that, by virtue of this notification, a recipient of consulting engineers' service can be said to be liable for payment of service tax on such service only with effect from 1-1-2005, ..... consultant acknowledges this position but submits that such a rule did not have any effect without necessary amendment to the charging provisions under the finance act, 1994. ..... purpose, the taxable services, in respect of which any person other than the service provider is sought to be made liable to pay service tax, should be specified by the government under a notification to be issued under sub-section (2). .....

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)

..... 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. ..... 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. ..... 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. ..... from 01.05.2006, the date on which "support services for business or commerce" were introduced for levy of service tax under the finance act, 1994, the appellants have been paying service tax in this category in respect of the services in question. ..... category (support services for business or commerce), for which they have got themselves registered with effect from 01.05.2006, the date on which the said category of service was incorporated in the finance act, 1994. ..... after examining the records and hearing both sides, we note that, as per the definition given under section 65(82), "port services" are those which are rendered by a port or a person authorised by a port.these services may be rendered in any manner in ..... made an endeavour to establish that the appellants, in the facts and circumstances of the case, should be deemed to have been authorised by the port authority to render port services as defined under section 65(82). .....

Rpg Enterprises Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... this is not proof enough of their being management consultant, we are afraid, what else can be.17 the appellants have not been able to prove that there was reasonable cause for the failure referred to in section 76, section 77 and section 78 of the finance act, 1994. ..... the explanation 2 added to section 67 of the finance act, 1994 with effect from 10.9.2004 cannot be ..... 4,89,65,321/- under section 73(1)(a) of the finance act, 1994: me imposed a penalty ..... the penalties have been rightly imposed on the appellants under the aforesaid sections of the finance act, 1944.18. ..... and the nature of services being rendered by them, it is essential to have a look 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. ..... , i cannot hold it good that members' club is covered by the finance act, 1994 for imposition of service tax to use its space as 'mandap ..... , dated 31-10-1996 by board, issued simultaneously with the introduction of service tax on 'advertising agency' by finance act, 1996 explains the scope of advertising agency services as under: 8. ..... (d) now, coming to the definition of 'management consultant' as given in the finance act, 1994 as could be seen from the definition, management consultant means any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organization in any manner and .....

Rana Rubber Industries Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(32)ELT433TriDel

..... (v) next plea of the learned consultant is that in any case the penalty is unwarranted in the facts and circumstances of the case and section 47(2) of the finance act, 1982 lays down that the said amendment under section 4 could not make an offence retrospective. ..... an amendment of section 4 by the finance act, 1982 inserted an explanation to the effect that the duty actually payable by an assessee to the department alone would be deductible from the price of the goods charged by it from its customers ..... , there is no question of retrospectivity of offence in the instant case and the offence of the appellant here does not merely relate to the amendment to section 4 of the central excises and salt act; but also to other factors such as suppression of facts about correct valuation of goods and the two units being under the identical partnership. ..... amendment made by the finance act, 1982 giving retrospective effect from 1-10-1975 would prevail and the judgment of orissa high court mentioned supra would have no applicability here in the instant ..... the insertion of amendment by finance act, 1982. ..... 'person' has been defined in section 3(42) of the general-clauses act as including "any company or association or body of individuals, whether incorporated or not ..... & others has held that while it is true that "under the law of partnership each partner is an agent of all others, the partnership itself is a person distinct from the partners in terms of section 3(42) of the general clauses act, 1897. .....

Precot Mills Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)3STR538

..... (vii) the levy of penalty under section 76 & 77 of finance act is untenable since the issue involves interpretation of the act and rules. ..... , one giving advice and other accepting it, were absent, and in such a case, demand was not sustainable - section 65 (31) of finance act, 1994.bajaj auto ltd. v. ..... from service receiver in india as same person cannot be both client and agent, and amendment to rule 2 of service tax rules, 1994 by insertion of clause (iv) for payment of tax by service receiver in india had only prospective effect - section 68 of finance act, 1994. ..... (i) as per section 65 of the finance act, 1994, taxable service means, any service provided to a client by a management consultant in connection with the management of any organization in any manner. ..... (iii) for service tax to be leviable, the provider and the client of management consultancy services need to be two separate legal entity as construed from section 65(72) of the act which is not the situation in the instant case. ..... , coimbatore is integrated and consolidated and single profit and lose/balance sheet is prepared annually for necessary statutory compliance under the companies act/income tax act, etc. ..... it is well settled that no penalty is impossible on issue involving interpretation of the act and rules. .....

Ginni International Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)6STT491

..... this insertion was necessitated as the provisions of sections 69 and 70 of finance act, 1994 applied only to service provider. ..... since the calculation of service tax liability would have been a bone of contention, the finance act, 2003, sought to insert a new section 71a to make the receiver of services of g.t.o. ..... by inserting section 71a, the finance act, 2003 made the service receivers to file return to the authorities to ascertain the service tax liability. ..... after the retrospective amendment in finance act, 2003, the receiver of the services from g.t.o. ..... 626/06-sm (br), dated 22-2-06 in the tribunal held as under: a plain reading of section 158 would reveal that provisions were inserted to section 68, in order to bring the category of receiver of the services of g.t.o. ..... it can be seen that till this retrospective amendment the payment of service tax under section 68 was to be made only by the service provider. ..... it can be seen that by bringing this section 71a in the statute, the liability to discharge the service tax was extended up to 17-11-2003. ..... the said section 71a also granted time of six months from the date of assent of the bill by the president. ..... the finance bill, 2003 received the assent of the president on 16-05-2003. .....

Vanasthali Textiles Industries Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)8STT329

..... since the calculation of service tax liability would have been a bone of contention, the finance act, 2003, sought to insert a new section 71a to make the receiver of services of g.t.o. ..... this insertion was necessitated as the provisions of sections 69 and 70 of finance act, 1994 applied only to service provider. ..... by inserting section 71a, the finance act, 2003 made the service receivers to file return to the authorities to ascertain the service tax ..... this proposition of the law was challenged by trade in different forums and retrospective amendment was carried out to the finance act, 1994, which included in the statute, the provisions for collecting the service tax from the recipient of the services ..... after the retrospective amendment in finance act, 2003, the receiver of the services from ..... the case of mount shivalik industries limited, the bench took a view which is as follows: a plain reading of section 158 would reveal that provisions were inserted to section 68, in order to bring the category of receiver of the services of g.t.o. ..... can be seen that till this retrospective amendment the payment of service tax under section 68 was to be made only by the service provider. ..... it can be seen that by bringing this section 71a in the statute, the liability to discharge the service tax was extended up to 17-11- ..... they also deposited the interest from 30-11-03 till the payment of the service tax ..... the said section 71a also granted time of six months from the date of assent of the bill by the .....