Judgment Search Results Home > Cases Phrase: finance act 1965 section 3 annuity deposit Court: customs excise and service tax appellate tribunal cestat Page 19 of about 1,190 results (0.300 seconds)

Lake City Service Centre Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... his second line of attack was for the penalty imposed under section 76 & 75a of the finance act, 1994, for which he submits that c.b.e.c.circular dated 20.9.2004 grants immunity from the pending proceedings to those people who have not registered themselves but come forward and got ..... in respect of penalty under section 76 and section 75a of the finance act, 1994 i find that the board vide its circular no.137/39/2004-cx.4 dated 20.9.2004 has directed field staff as follows: subject: extra ordinary tax payer friendly scheme for ..... , and 25% of penalty which is already deposited by the appellant is upheld and penalties imposed upon the appellant under section 76 & 75a are set aside. ..... i find from the provisions of section 78 that the appellant is eligible to deposit 25% of the penalty along with service tax and interest thereon with the authorities within one month from the issuance ..... appellant submits that the appellate authority should have at least considered the fact that the appellants have deposited 25% of the penalty imposed upon them as per provision of section 78 and at least should have waived the balance 75% of the penalty under section 78 and granted some relief to the appellants. ..... at this stage, submits that he is not challenging 25% part of the penalty which he has deposited as per provisions of section 78. ..... in this case the appellants have deposited complete liability of service tax, interest and penalty within 30 days of the date ..... pendency of the proceedings deposited rs. .....

Uniworth Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... confirmed under the impugned order are in the control of the customs authorities and, therefore, no such deposit of duty was required to be made under section 129e of the customs act for the hearing of the present appeal and further that the explanation to section 114a, which was inserted along with the provisos in section 114a, by virtue of section 81 of the finance act, 2000, did not apply and, therefore, penalty could not have been imposed under ..... contention that the expression "the provisions of this section", occurring in the explanation to section 114a, which was added along with the provisos by section 81 of the finance act, 2000, will have reference only to section 81 of the finance act, 2000 and not to the other provisions of section 114a, it would suffice for us to observe at this stage that once the amendment was made in section 114a, by virtue of section 81 of the finance act, 2000, the explanation became part of section 114a and the expression "the provisions of ..... this section" occurring in the first clause of the explanation has an obvious .....

Royal Enfield Vs. Commissioner of Service Tax, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... output servicemeans any taxable service, excluding the taxable service referred to in sub-clause (zzp) of clause (105) of section 65 of the finance act, provided by the provider of taxable service, to a customer, client, subscriber, policy holder or any other person, as the case may be, and the expressions 'provider' and 'provided' shall be construed accordingly;" d) ..... the adjudicating authority confirmed the demand of service tax of rs.10,27,257/- along with interest under section 73 (1) of the finance act, 1994 and disallowed the cenvat credit of rs.10,27,257/- under rule 14 of the ccr 2007 utilized towards the payment of tax and imposed ..... 1.3.2008, sub-clause (zzzp) of clause (105) of section 65 of the finance act, 1994 was specifically excluded from the definition of "output service" under cenvat credit rules, ..... service tax on any output service" e).section 68 (2) of finance act, 1994 provides payment of service tax as under :- ..... was waived by invoking section 80 of the finance act, 1994. ..... submits that gta service is covered in sub-clause (zzzp) of clause (105) of section 65 of the finance act. ..... any co-operative society established by or under any law; (f).any dealer of excisable goods, who is registered under the central excise act, 1944 (1 of 194) or the rules made thereunder; or (g) anybody corporate established, or a partnership firm registered, by or under any law, any person who pays or is liable t pay freight either himself or through his agent for the transportation .....

Commissioner of Central Excise, Raipur Vs. M/S. Lloyd Tar Products

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... admittedly said notice stand issued after retrospective amendment vide section 115 and 117 of the finance act, 2000 by invoking the longer period of limitation. ..... in terms of said decision, it was held that even though a person receiving taxable services of goods transport operators are deemed to pay the service tax under section 69 of the finance act, 1994, but liablity to file return is cast on them only under section 71a and not under section 70. ..... the notice stand issued to the respondent in terms of section 73 of the finance act, 1994. ..... it is seen that while delivering the judgment of l h sugar factories, the tribunal has taken note of all the amendment carried out by finance act, 2003 introducing amendment in section 73. 8. ..... they are not covered under section 73 of the finance act. ..... on going through the same, i find that the issue before supreme court was the validity of the retrospective amendment carried out in finance act 2000 and finance act, 2003 and same was upheld by the supreme court. ..... an identical situation was considered by the tribunal in the case of l h sugar factory and it was observed that inasmuch as the assessee are not the persons who are required to file the return in terms of section 71, they are not covered under section 73 of the act and are not liable to pay service tax. ..... thereafter the law was amended retrospectively vide finance bill 2000 and 2003 and the recipient of gta services were made liable to pay the tax from the beginning. .....

M/S. R.N. Singh Vs. Commissioner of Central Excise, Allahabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... by drawing attention to the finding of joint commissioner wherein he has not imposed any penalty under various provisions of finance act, 1994, as proposed in the notice and by invoking the provisions of section 80 of the finance act, 1994, learned advocate submits that this fact itself establishes that there was no suppression or mis-statement on the part of the appellant with an intent to evade ..... [2009 (15) str 164 (tri-del)] has held that as the impugned order has set aside penalties under section 80 of the finance act, 1994, the demand confirmed for the extended period cannot be sustained. ..... [2009 (14) str 642 (tri-del)], it was observed that inasmuch as the impugned order hold sufficient cause for invokation of section 80 of the finance act, for waiver of penalty, extended time limit is not invokable. 10. ..... in view of the above, i dispense with the condition of pre-deposit of interest and proceed to decide the appeal itself with the consent of both the ..... in the stay petition is to dispense with the condition of pre-deposit of duty and interest, but learned advocate fairly submits that the entire service tax of rs.8,78,539/- was deposited by them at the level of commissioner (appeals) stage. ..... submissions made by both sides, i find that as per the findings arrived at by the joint commissioner, service tax was not deposited due to unawareness which has been taken as a reasonable cause for failure to deposit of service tax. ..... agrees that service tax stands deposited by the appellant. 3 .....

Sree Infra Tech Vs. Commissioner of Central Excise Tiruchirapalli

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... at any rate, when the appellant did not owe any money to the government in view of the retrospective amount as per section 97 of finance act, 1994 the demand for interest cannot be sustained. 5. ..... by the time of adjudication, section 97 was inserted in finance act, 1994 exempting service tax in respect of management, maintenance and repair service retrospectively from 16-05-2005, by finance act 2012. ..... the adjudicating authority ordered that the amount already paid by the appellant be credited to the consumer welfare fund in terms of section 73a(6) of the finance act, 1994. .....

M/S. Sonu Enterprises Vs. Commissioner of Central Excise and S.T. Sura ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... it is observed from the order passed by the first appellate authority that there was delay in filing appeal before the commissioner (appeals) beyond the condonable time limit as prescribed under section 85(3a) of the finance act, 1994. ..... nair (ar) appearing on behalf of the revenue argued that there is no provision in the service tax provisions to condone the delay beyond the statutory limit provided under section 85(3a) of the finance act, 1994. 4. ..... appellant submitted that the first appellate authority has rejected their appeal on the ground that there was delay of 4 months and 20 days in filing appeal, which is beyond the condonable period of three months under section 85 (3a) of the finance act, 1994. ..... there is also no provision empowering the cestat to condone any further delay in the finance act, 1994. .....

M/S Sai Fire Vs. Cce, Indore

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... at the same time, i am of the view that the commissioner should not have exercised the revisionary power under section 84 of finance act, for imposing higher penalty after almost two years of the issue of order. ..... after about two years, the commissioner invoked power under section 84 of finance act, 1994 and proposed to change the adjudication order on the ground that the adjudicating officer should have imposed penalty equal to the tax evaded and the lower amount of penalty of rs. ..... the submission of the appellant is that this is a case where they paid tax on their own and they should have been given the benefit under section 80 of the finance act, 1994. ..... thereafter, revenue issued a show cause notice demanding tax and proposing to confirm the demand for tax and also to impose penalty under section 78 of the finance act. 2. ..... the show cause notice for revision under section 84 was issued on 13.8.10 and the impugned order is passed on 22.9.2010. ..... no power to impose any penalty less than the tax evaded and therefore, the order of the original authority was not legal and proper and commissioner (appeals) has correctly exercised the power under section 84 to correct this error in the adjudicating order. ..... considering the conduct of the appellant by coming forward to pay the service tax, though after some time, this was a case for full waiver of the penalty invoking the provisions of section 80. ..... 5,000/-under section 78. .....

Abhoy Chandra Bakshi Vs. Commr. of Service Tax, Kolkata

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... this is an application filed seeking waiver of pre-deposit of service tax of rs.57.90 lakhs and penalty of equal amount imposed under section 78 of the finance act and rs.5,000/- under section 77 of the finance act, 1994. 2. ..... he submits that in view of the retrospective amendment, vide section 97 and 98 of the finance act, 2012, no service tax is leviable on the repair and maintenance service of roads. 3. ..... it is their contention that the said services were retrospectively exempted from levy of service tax by virtue of section 97 and 98 of the finance act, 2012. ..... accordingly, after waiving the requirement of pre-deposit of dues adjudged, we take up the appeal for disposal. 5. .....

Urban Improvement Trust Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(169)ELT141TriDel

..... 45,400/- under section 77 of the finance act.as the provision under section 80 of the finance act provides that notwithstanding the provisions of section 77 if delay is explained then the penalty can be waived. ..... i find that section 80 of the finance act provides that "notwithstanding anything contained in the provisions of sections 76 to 79, no penalty shall be imposable on the assessee for any failure referred to in the said provisions if the assessee proves that there was reasonable course for the said failure".4. ..... the commissioner (appeals) enhanced the penalty after taking into consideration the provisions of section 77 of the finance act, 1994. .....