Judgment Search Results Home > Cases Phrase: finance act 1965 section 3 annuity deposit Court: customs excise and service tax appellate tribunal cestat Page 20 of about 1,190 results (0.259 seconds)

Cce Vs. Rajendra Gupta

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the revenue filed this appeal against the impugned order whereby commissioner (appeals) set aside the adjudication order on the ground that as per provisions of section 73 of finance act the assistant commissioner or as the case may be the deputy commissioner of central excise is the proper officer to issue the notice for recovery of tax.in the present case show-cause notice was issued by the supdt. ..... the contention of the revenue is that the provisions of section 73 of finance act were further amended by finance act 2005 with effect from 13.5.05 whereby the central excise officer was empowered to issue a show-cause notice in respect of service tax which has not been levied or short paid or which has been short levied or ..... i find that the provisions of section 73 of finance act were amended with effect from 13.5.05 and instead of assistant commissioner or deputy commissioner the central excise officer was authorized to issue notice for recovery of the service tax. .....

Commissioner of Central Excise Vs. E.i.D. Parry India Ltd.

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

Reported in : (2006)(113)ECC1

..... uoi , their lordships, while upholding the constitutional validity of the retrospective amendments brought to the finance act, 1994 and the service tax rules, 1994 by the finance act, 2003, held that a recipient of 'goods transport operator service' for the period from 16.11.97 to 2.6.98 should be deemed always to have been a person liable to pay service tax on such service. ..... in those cases, it was round that service tax returns had been filed within the time stipulated under the finance act, 1994 as amended by the finance act, 2003 and that the assessment made therein was self-assessment. .....

Jitendra Damodhar Patel Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)7STR183

..... the issue for determination in this appeal is whether enhancement of penalty under section 84 of the finance act, 1994 by the commissioner oi central excise & customs, nashik is proper and legal. ..... therefore, show cause notice was issued for contravention of provisions of section 68 & 70 of the finance act, 1994 for imposing penalty under section 76 & 77 ibid. ..... 23,120/-under section 76 of finance act 1994 and further penalty of rs. ..... 2,500/- under section 76 of finance act, 1994 on the assessee. ..... 3,500/- and principles laid down in the aforesaid decisions, i am of the view that the assessee has got strong prima-facie case, as such pre deposit is waived and stay is granted from its recovery pending disposal of the appeal. ..... 46,240/- under section 78 ibid.hence this appeal.3. .....

Cce Vs. Oripol Industries, Utkal

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(88)ECC239

..... the contention raised by the respondent-assessee is that after the amendment by finance act, 2001 the language of sub-section (3) of section 35-a is comparable to sub-section (1) of section 35, as it stood before the amendment by finance act, 1980. ..... on the other hand, the learned dr would contend that when a specific power given under the statute was taken away be way of amendment in finance act 4/2001 one cannot go back to the meaning given to section 35 of the central excise or 128(2) of the customs act by the court as it would be against the legislature's intention. ..... by section 128-a of the finance act, 2001 sub-section (3) of section 35-a was substituted w.e.f 11.5.2001 as follows:- "section 35-a, procedure in appeal -- (3) the commissioner (appeals) shall, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against." 6 ..... dhaimode, 1998 (98) elt 584 before introducing specific provision giving power of remand in the year 1982 can be given to the present section after the amendment under the finance act, 2001 which came into force on 11.5.2001. ..... under the finance act, 1980 chapter iv-a was introduced and the procedure in appeal was brought under section 35a. ..... question referred for consideration by the larger bench is whether commissioner (appeals) does have jurisdiction to remand the appeal before him after the amendment of section 35a by the finance act, 2001 w.e.f. .....

Commissioner of Central Excise Vs. Oripol Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)LC396Tri(Delhi)

..... the contention raised by the respondent-assessee is that after the amendment by finance act, 2001 the language of sub-section (3) of section 35a is comparable to sub-section (1) of section 35, as it stood before the amendment by finance act, 1980. ..... on the other hand, the learned dr would contend that when a specific power given under the statute was taken away by way of amendment in finance act, (14 of 2001) one cannot go back to the meaning given to section 35 of the central excise or 128(2) of the customs act by the court as it would be against the legislature's intention. ..... 584 before introducing specific provision giving power of remand in the year 1982 can be given to the present section after the amendment under the finance act, 2001 which came into force on 11-5-2001. ..... by section 128a of the finance act, 2001 sub-section (3) of section 35 a was substituted w.e.f. ..... under the finance act, 1980 chapter iva was introduced and the procedure in appeal was brought under section 35a. ..... the question referred for consideration by the larger bench is whether commissioner (appeals) does have jurisdiction to remand the appeal before him after the amendment to section 35a by the finance act, 2001 w.e.f. ..... ) 1922 the apex court took the view that the speech made by the finance minister while moving the amendment introducing section 52(2) of the income tax act by way of adding sub-section (2) was extremely relevant as it throws considerable light on the object and purpose of enactment of 52(2) .....

Telco Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(11)LC609Tri(Delhi)

..... ).there is no contradiction between the judgment of shinde brothers and the decision of the supreme court in the kirloskar brother's case.section 37 of the finance act envisaged the levy of special excise duty for the first time. ..... section 37(1) of the finance act reads as follows :- "in the case of goods chargeable with a duty of excise under the central excises and salt act as amended from time to time, read with any notification for the time being in force issued by the central government in relation to the duty so chargeable, there shall be levied and collected a special duty of excise ..... be mentioned that special excise duty was introduced for the first time under section 37 of the finance act, 1978. ..... the finance act section 37(4) merely provided the machinery for charging the special excise duty and that will not be the ground to hold that the special excise duty should not be levied on goods manufactured prior to the ..... section 37(4) of the finance act merely provided the machinery for collection without incorporating the details of the ..... is clear from the reading of the above section that the special excise duty equal to five per cent of the basic duty was levied under the finance act. ..... since the special excise duty was levied under the finance act and not under the provision of any central excises and salt act, one can safety conclude that the goods were not liable to special excise duty at the time of manufacture and, therefore, they could not be charged to duty at the time .....

Collector of Central Excise Vs. Indian Petrochemicals

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)(31)ECC326

..... item 7, cet, relating to 'kerosene', as it stood prior, and subsequent, to the finance act, 1982, read as follows :- "kerosene, that is to say, any mineral oil (excluding mineral colza oil and turpentine substitute) which has a flame height of eighteen millimetres or more and is ordinarily used as an illuminant in oil burning ..... may be seen from the test results on hnps that the product conforms to the specifications laid down in item 7, cet, as it stood after the finance act, 1982, as regards smoke point and final boiling point. ..... prior to the 1982 finance act changes, the goods were not being classified under item 7.the 1982 finance act brought into the scope of item 7 only atf in addition to kerosene which was already within its ..... (supra) - this was with reference to item 11a as it stood prior to the 1982 finance act. ..... of central excise, baroda, and upheld the respondents' claim for classification of their product "heavy normal paraffins" ("hnps" for short) under item 7 of the first schedule to the central excises & salt act, 1944 ("cet" for short) and not under item 68 of the schedule, as ordered by the assistant collector. ..... iyer) the question was whether jeera (cumin seed), dhania (coriander seed), panmohuri (ani seed), methi (fenugreek), postak (papavar rhoeas) and pippali (long paper) are oil seeds within the meaning of section 14 of the central sales tax act, 1956. ..... may be an indication of the amount of refinement and of the substance causing a smoky flame and wick deposits. .....

Commissioner of Central Excise Vs. J.S. Architect Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(188)ELT455TriDel

..... wherein the larger bench of the tribunal has held that notwithstanding anything contained in sections 76 and 77 of the finance act, 1994, penalty is not imposable if there was a reasonable cause for not depositing the service tax.3. ..... view of the fact that the appellants subsequently has paid the entire service tax along with the interest, i am of the view that this is a fit case where the provisions of section 80 of finance act, 1994 are attracted. ..... however, section 80 of the finance act, 1994 provides that no penalty shall be imposable on the assessee for any failure referred to in sections 76 to 79, if the assessee proves that there was reasonable cause for the said failure.in the present matter, the commissioner (appeals) has set aside the penally after examining the documents furnished by the ..... sections 76 and 77 of the finance act, 1994 provide for imposition of penalty if any person fails to pay service tax and fails to furnish in due time, the return which he is required to ..... , learned advocate, submitted that due to serious illness of close relative of the director, the service tax could not be deposited in time; that the entire service tax has been deposited along with the interest; that there was no intention on the part of the respondents not to deposit the service tax; that the serious sickness of close relative and subsequently the director's own sickness prevented them to deposit tax. ..... for depositing the service tax late and for late filing of half yearly return .....

Commissioner of Central Excise Vs. Lalit Enterprises

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

Reported in : (2006)STR13

..... and hearing both sides, i find that the demand of tax raised on the respondents by the department was on what was considered by the latter as covered by the definition of "clearing and forwarding agent" under section 65(16) of the finance act, 1994.this definition reads as under : clearing and forwarding agent" means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding operations in any manner to ..... it is beyond the pale of doubt that such services squarely fell within the ambit of the definition of "clearing and forwarding agent" under section 65(16) of the finance act, 1994.after a perusal of the order passed by the tribunal in mahavir generics (supra), i find that the facts of the case of prabhat zarda factory (supra) were not correctly ..... this, the service agents agreement stipulated that the service agent (respondent) should be responsible for deposit of sales tax and central sales tax of his depot in time. ..... part of the document is extracted below : (a) you shall be responsible for deposit of sales tax and central sales tax on your depot in time. ..... (b) you will arrange for daily receipt and deposit of all payments on behalf of the company in the designated bank account and arrange to send the required details on daily/periodical basis as required by ..... you shall keep in deposit with us a security deposit a sum of ..... company shall be entitled to adjust any sums due and payable by you against the said deposits. .....

Desk to Desk Courier and Cargo Ltd. Vs. Commr. of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)7STR515

..... after passing the order-in-original by the assistant commissioner, whereas the commissioner of central excise & customs, nashik in exercise of revisional power under section 84 of the finance act, 1994 enhanced the penalty amount as stated supra in the impugned order, which is assailed before the tribunal by the assessee.5. ..... the commissioner of central excise and customs, nashik under the provisions of sub-section (1) of section 84 of the finance act, 1994 had revised the order of the assistant commissioner in respect of penalty amount enhancing the same from rs. ..... 2,38,486/-under section 76 of the finance act, 1994.4. ..... 1000/- under section 77 of the finance act. ..... 5,000/- under section 76 and further penalty of rs. .....