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Malabar Management Services Pvt. Vs. Commissioner of Service Tax

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

Reported in : (2008)12STJ45CESTAT(Chennai)

..... after examining the records and hearing both sides, we note that, though in one of these appeals, it has been contended that the service provided by the appellants to icici bank fell within the ambit of section 65(68) of the finance act, 1994 as service of manpower recruitment or supply agency, such a contention is conspicuously missing in the other appeal. ..... both the notices invoked the larger period of limitation under the proviso to section 73(1) of the finance act, 1994 on the ground of "suppression of facts with intent to evade service tax" by the noticee. ..... we have also found that the nature of service rendered by the appellants to icici bank squarely attracted section 65(19) of the finance act 1994, which defined business auxiliary service. ..... section 67 of the finance act, 1994 defines 'value of taxable service' as the gross amount charged by the service provider for such service rendered by him. ..... 1.7.2003, the date on which business auxiliary service was introduced in the finance act, 1994 for the purpose of levy of service tax.3. ..... penalties imposed on the appellants under various provisions of the finance act, 1994 are also under challenge. .....

Ashwani and Associates Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(118)ELT57TriDel

..... (t), wherein the tribunal has taken a view that mere delay in filing of the service tax return is not enough to impose penalty on the assessees when the entire amount of tax has been deposited and when no show cause notice was issued to them under section 70(2) of the finance act. ..... commissioner of customs (appeals) while disposing of the appeal has failed to go into this aspect of the matter and dismissed their appeal without affording them any opportunity for proving the sufficient cause under section 80 of the finance act for having not filed the return in time and paid the due service tax. ..... appellants have challenged the validity of the impugned order on the ground that no opportunity was afforded to them to prove that they had a sufficient cause in terms of section 80 of the finance act for not filing the return and making the due payment of the tax in time. ..... service tax) had merged is ordered to be set aside and the matter is sent back to the superintendent (service tax) for fresh decision after affording a reasonable opportunity to the appellants to prove their sufficient cause in terms of section 80 of the finance act and then pass a fresh speaking appealable order, as per law. ..... 5,100/- under section 77 of the finance act on the appellants ..... ) shows that he had passed the same in routine casually and there is nothing on the record to show that he even issued any show cause notice to the appellants before imposing any penalty on them under sections 76 and 77 of the finance act. .....

Cce Vs. T. Stanes and Company Ltd.

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

..... vinay bele and associates it was held the main contention as urged on behalf of the revenue is that considering section 76 of the central excise act (sic) (finance act, 1994), the authorities had to impose the penalty as set out therein and there was no discretion to impose ..... on consideration of provisions of sections 76, 77 and 80 of the finance act, we have held that there is power in the authority to reduce the amount ..... commissioner (appeals) did not have discretion to reduce the penalty below the statutory minimum prescribed under section 76 of the finance act, 1994, it is argued.3. ..... impugned order, the commissioner (appeals) sustained the order passed by the original authority except reducing the penalty imposed under section 76 of the finance act, 1994 from rs. ..... day for the delay in making good the short-payment of tax due under section 76 of the finance act, 1994. ..... for the period march 2000 to july 2003, the applicable interest thereon and imposed equal amount of penalty (under section 76 of the finance act, 1994). ..... decisions of the tribunal, relied on by the revenue, it was held that authorities had discretion to refrain from imposing maximum penalty in terms of section 76 if the assessee proved that there was reasonable cause for the failure for which the assessee was sought to be penalized. ..... judgment of the hon'ble high court of bombay held as follows: the learned cestat on the facts and circumstances reduced the amount of penalty under the provisions of the finance act. .....

Cce, Chandigarh Vs. M/S Skynet Builders, Developers, Colonizer and Oth ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... reported in 2005 (181) elt 328 (sc) that principle of unjust-enrichment will apply for refund of service tax also even though such principle is not specifically incorporated in finance act, 1944 and section 11b of central excise act is not specifically made applicable to refund of service tax. ..... the construction of complex service has been defined under section 65 (105)(zzzh) of the finance act as any service provided or to be provided to any person, by any other person, in relation to construction of a ..... definition of the service under section 65(105) (zzzh) of finance act, 1994 was amended by finance act, 2010 to add an explanation ..... of the grounds taken by the respondents is that section 11b of the central excise act relating to refund has not been made applicable to service tax levy and there is no provision regarding unjust enrichment in finance act, 1994. 16. ..... the advocates for respondents argue that the explanation added by finance act 2010 cannot be taken into account for deciding this matter which relates to earlier ..... for revenue argues that the amendment made vide finance act, 2010 was to add an explanation and that even without the explanation the meaning of the entry was always the ..... prices of ready built flats are not of a type decided by competitive forces in the market especially after the buyer makes initial deposit and the builders are in a position to pass on the cost to the buyers on some pretext or the other. ..... involved was prior to enactment of finance act, 2010. .....

Commissioner of Central Excise Vs. Arasan Syntex Ltd.

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

Reported in : (2005)(100)ECC297

..... (supra) and it was held that, on account of validation, with retrospective effect, of the provisions of service tax rules under section 127 of the finance act, 2000, the service tax paid by the assessee on goods transport service during the period 16-11-1997 to 1-6-1998 was not affected by anything contained in the supreme court's judgment in laghu udyog ..... 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 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 refunded in pursuance of any ..... grounds of this appeal and submits that the assessee was liable to pay service tax on the service received by them during the period of dispute, under the relevant provisions of the finance act, 1994 and the service tax rules, 1995 framed thereunder read with section 117 of the finance act, 2000 and, therefore, they were not entitled to refund of such tax. ..... have given effect to the law enacted under section 117 of the finance act, 2000, by rejecting the refund claim. ..... be determined with reference to the provisions of section 117 of the finance act, 2000 which reads as under :- "117. ..... it was only on 12-5-2000 that section 117 of the finance act, 2000 came into force, giving retrospective validation to the relevant .....

Agauta Sugar and Chemicals Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)9STJ200CESTATNew(Delhi)

..... ) held that the service tax paid on the basis of self-assessment is tax assessed and validly paid under liability arising under amendment section 71a of finance act, 1994 as inserted by the finance act, 2003 requiring appellant to file such return and appellants not entitled to refund. ..... advocate on behalf of the applicant submits that a show cause notice dated 8.11.2004 was issued under section 73 of finance act, 1994 proposing demand of servic tax for the period from 16.11.1997 to 02.06.1998 in respect of service tax for "goods transport operators". ..... the present case related to recovery of service tax under section 73 of finance act, 1994, wherein the liability to file return is cast on the appellant only under section 71a of the said act. ..... he submits that the applicants are deemed to be a person come under section 71 a of the finance act, 1994 and therefore, show cause notice issued under section 73 is not maintainable. ..... it is held that there is no question of issuance of any show cause notice under section 73 of finance act, 1994 for recovery. ..... accordingly the stay application is allowed and the requirement of pre-deposit of tax and penalty is waived till the disposal of the appeal. ..... as such, the applicant is able to make out a prima facie case for waiver of pre-deposit of entire amount of tax and penalty. ..... the applicant filed this application for waiver of pre deposit of tax of rs. .....

Commissioner of Central Excise Vs. Jai Singh Kothari

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)STR160

..... 17,600/-, under section 77 of the finance act, for late submission of the quarterly return for the quarter october to december, 96.2 ..... section 70(1) of the finance act clearly mandates that every person liable to pay the service tax, shall furnish or cause to be furnished, to the central excise office, in the prescribed manner, a quarterly return within fifteen days of the end of the preceding ..... the respondents were under legal obligation to file quarterly returns for the quarters in question (detailed above) being registered as stock brokers with the central excise department, for the purpose of service tax under section 69 of the finance act. ..... were served with two show cause notices dated 10-1-97 and june, 1997 for having contravened the provisions of section 70(1) of the finance act. ..... facts leading to the appeal are as under : the respondents are stock brokers registered with central excise department for the purpose of service tax under section 69 of the finance act. ..... appeal dated 24-9-99 passed by the commissioner (appeals) by which he had reversed the orders of assistant collector imposing penalties on the respondents for the failure to file the quarterly returns in time in respect of service tax as required under section 70 of finance act. ..... the language of this section is quite clear and leaves no doubt in one's mind and assistant commissioner had given detailed reasons for imposing the penalty on the respondents for having failed to file the returns in time for the quarters .....

Commissioner of Central Excise Vs. Avadh Alloys Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(173)ELT34TriDel

..... contention of the learned jdr cannot be accepted in view of clause (ii) of section 117 of the finance act which clearly enacts that any service tax refunded in pursuance of any judgment, decree or order of any court striking down sub-clauses (xii) and (xvii) of clause (d) of sub-rule (1) of rule 2 of service tax rules, 1994 before the date on which the finance act, 2000 receives the assent of the president shall be recoverable within a period of ..... thirty days from the date on which the finance act, 2000 receives the assent of the president, and in the event of non-payment of such service tax refunded within this period, in addition to ..... the provisions of sub-clauses (xii) and (xvii) of clause (d) of sub-rule (1) of rule 2 of the service tax rules was given retrospective effect by the legislature as is evident from section 117 of the finance act, 2000. ..... , but the service tax was to be paid by an assessee thereafter within 30 days from the date of the receipt of the assent of the president, to the amendment contained in section 117 of the finance act. ..... , it is quite evident that interest could be claimed from the assessee if he failed to pay service tax within 30 days from the date on which the finance act, 2000 received the assent of the president, at the rate of 24% per annum. .....

Shore to Shore Mis Private Limited Vs. Commissioner of Central Excise

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

Reported in : (2007)(114)ECC118

..... even after the introduction of 'intellectual property service' under section 65 of the finance act, 1994 as a taxable service, learned counsel submits, 'consulting engineer's service' continues to be on the statute book, thereby meaning that 'intellectual property service' is different and distinct from 'consulting engineer's service'. ..... 'intellectual property service' recognised by the law-makers and inserted in the list of taxable services under section 65 of the finance act, 1994. ..... it is also contended that transfer of technical know-how can be reasonably understood to have been an inbuilt ingredient of 'consulting engineer's service' prior to its segregation and insertion under section 65 of the finance act.3. ..... now that it is settled law that transfer of technical know-how is not to be treated as 'consulting engineer's service' for the purpose of levy of service tax under the finance act, 1994, the appeal filed by the assessee is only to be allowed. ..... it is the appellants' case that transfer of technical know-how can hardly be termed 'consulting engineer's service' inasmuch as it is "intellectual property service" since recognised as taxable service under the finance act, 1994. ..... 8,50,215/- from the appellants on "consulting engineer's service" for the period may, 2002 to july, 2004 and imposing penalties on the party under various provisions of the finance act, 1994. .....

Oil India Ltd. Vs. Commr. of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... he submitted that legislature brought out a specific entry w.e.f 16.6.05 to bring transport of goods through pipeline or other conduit to the purview of service tax incorporating a new sub-clause (zzz) to section 65(105) of the finance act, 1994.therefore, according to him, when there is a specific entry, which is the expression of legislative intent that did not intend such new service taxable prior to incorporation of the new entry. ..... bi/6/2005-tru dated 27.7.05, clarified intention of incorporation of sub-clause (zzz) to section 65(105) of finance act, 1994 conveying in para 5.1 of the circular, as under: 5.1 transportation of goods, other than water, through pipeline or conduit is generally employed to transport petroleum and other petroleum products, natural gas, lpg, chemicals, coal slurry and other ..... every subject is taxed by specific letters of law.from 16.6.05 incorporating sub-clause (zzz) to section 65(105) of finance act, 1994, transport through pipeline was brought to ambit of tax. ..... the impugned order dated 30th december, 2005 levied services and educational tax on the considerations received from both service takers as well as penalty levied under section 75a, penalty under section 76, penalty under section 77 and penalty under section 78 of the finance act, 1994.1.2 the ld. ..... none of the ingredients of section 65(19) of finance act, 1994 defining the terms of "business auxiliary service" attracted service rendered by appellant to be taxable by the impugned order. .....