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The Commissioner of Central Vs. Orient Cements

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)7STR649

..... consequent to the supreme court decision in laghu bharati udyog case amendments were carried out in terms of section 116 of the finance act, 2000 making recipient of the clearing and forwarding service liable for payment of service tax for the period from 16.7.1997 to ..... brought to the notice of the bench that the amendment carried out in the service tax rules, 1994 with effect from 16.10.1998 and the tribunal held that the amended definition of the assessee in finance act, 1994 cannot create tax liability for clearing and forwarding service for the period subsequent to 16.10.98 nor can any amended provision of the service tax rules, 1994 create such liability.7. ..... the question of the legislative competence of parliament to enact the law, and assuming the amendments in 2003 to be legal for the time being, we reject the submission of the write petitions that by the amendments brought about by sections 116 and 117 of finance act, 2000, the decision in laghu udyog bharathi has been legislatively overruled.3. ..... ) wherein it is held that the service tax liability on recipient of clearing and forwarding service is limited to the period from 16.7.1997 to 16.10.1998 in terms of section 116 of the finance act, 2000. ..... , wherein it is held- the law must be taken as having always been as is now brought about by the finance act, 2000. ..... contention of the respondents is that there is no tax liability on service users on c & f agents for the period subsequent to 16.10.1998 as per finance act, 2003. .....

Mittal Steels Ltd. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2002)(142)ELT217Tri(Bang.)

..... on examining the section 38a in the finance act, 2001 with reference to case law the tribunal rectified the mistake holding that the appeals are maintainable in view of the amendment/changes brought out in the finance act 2001, as per order nos. ..... the object of insertion of section 38a in the finance act, 2001 is to extend the retrospective operation of the relevant provisions with effect from 28th day of feb. ..... in view of the amendment some of the assessees whose appeals were dismissed as not maintainable have filed applications for rectification of mistake in view of the changes brought out by inserting section 38a of the finance act, 2001. ..... subsequently amendment was brought out in the finance act of 2001. ..... , for rectification of mistake under section 35c(2) of the central excise act, 1944 on the ground that mistake has crept in with reference to final order no. .....

Modern Denim Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... also argues that in view of clause (c) of section 109 of the finance act, 2000, recovery is required to be made of all such duties of excise which have not been collected as if the amendment made by the finance act and been inforce at all material times. ..... we also find that the larger bench has not taken into consideration the provisions under clause (c) of section 109 of the finance act, 2000 authorising recovery of duties levied with retrospective effect.10. ..... on any excisable goods which are produced or manufactured,- (ii) by a hundred per cent export-oriented undertaking and allowed to be sold in india, shall be an amount equal to the aggregate of the duties of customs which would be leviable under section 12 of the customs act, 1982 (52 of 1962), on like goods produced or manufactured outside india if imported into india, and where the said duties of customs are chargeable by reference to their value; the value of such excisable goods shall, notwithstanding ..... he further states that by retrospective amendment made through the finance act, 2000, a fresh levy was imposed on dta clearances in addition to the basic customs duty in the form of additional duties of customs and it is not conceivable that the notification no. ..... it is his contention that this provision in the finance act reinforces his argument as above regarding the nature of levy being a fresh one and an earlier exemption not being applicable to such fresh levies.8. .....

inma International Security Vs. C.C.E.

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

..... further submits that the only reason stated by the assessee in the present case for the delay of payment of tax is financial crisis, which is not a 'reasonable cause' within the meaning of this expression under section 80 of the finance act, 1994.it is further contended that the penal provisions of the statute are specific and do not attract any principle governing imposition of penalty under the central excise ..... it is accepted as coining within the meaning of the expression "reasonable cause" under section 80 ibid, the penal provisions of sections 76 to 79 of the finance act will be just dead letters. ..... to him, this principle is applicable to the penal provisions of section 76 of the finance act, 1994 as well. ..... hardships cannot be brought within the purview of the expression "reasonable cause" used in section 80 of the finance act, 1994. ..... interest payable on the tax amounts at the rate of 24% per annum for the period up to 15-8-2002 and at the rate of 15% per annum for the period from 16-8-2002 till the date of payment of tax under section 75 of the finance act, 1994. ..... for the extent of delay which could be worked out on the basis of annexure-a to the order passed by the original authority.with reference to section 80 of the finance act, id. ..... assessee was entertaining a genuine doubt regarding their liability to pay service tax and, therefore, they happened to pay the tax belatedly.in the circumstances, it is argued, they are eligible for the benefit of section 80 of the finance act. .....

Prachidhi Spinners Pvt. Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2007)10STJ20CESTAT(Chennai)

..... the original authority, having noted that the assessee had complied with the provisions of section 71a of the finance act, 1994 and rule 7a of the service tax rules, 1994 within the period prescribed under the finance act, 2003, refrained from imposing penalty on them. ..... 36,099/- imposed on them under section 76 of the finance act, 1994 by the revisional authority under section 84 of the said act.2. ..... been paid but not refunded to the writ petitioners, for whatever reason, there is no question of levy of any interest or penalty at all.the appellants had paid the tax in question within the period allowed by the finance act, 2003 as also that allowed by the apex court in the above case. ..... he took the view that that the finance act, 2003 did not grant any extension of time for payment of service tax by recipients of gto services for the aforesaid period. ..... however, apparently, it occurred to the commissioner that such payment of tax was beyond the period prescribed under the finance act, 2003. .....

The Orient Litho Press Vs. Commissioner of Central Excise

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

Reported in : (2008)13STJ298CESTAT(Chennai)

..... 21,350/- from the assessee under section 73 read with section 71a of the finance act, 1994 for the aforesaid period, with interest under section 75 of the act. ..... 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 apex court in l.h. ..... later on, under the finance act, 2003, section 71a was inserted in the finance act, 1994. ..... the scn in the instant case was issued only on 3-4-2004 and the same was under section 73 of the finance act, 1994. ..... in order to make 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. ..... the appellants had received goods transport operator's service (gto service, for short) during the period 16.11.1997 to 01.06.1998 but had not paid any service tax thereon under the finance act, 1994. ..... , this tribunal considered all these amendments and held that the class of persons who fell under section 71a did not come within the purview of section 73 and, therefore, scn issued under section 73 for recovery of service tax from such persons were not maintainable. .....

Cce Vs. Mysore Cements Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2002)(102)LC600Tri(Bang.)alore

..... shri narasimha murthy, departmental representative appearing for the revenue/appellant submits that the issue involved herein is no longer res integra in view of the section 112 of the finance act, 2000 as well as the decision of the tribunal in the case of chemo pulp tissues v.commissioner of central excise, meerut .he said that the tribunal has been consistently following the ratio of the aforesaid ..... he said that clause 2(a) of the section 112 of the finance act, 2000 is not in favour of ..... as per the section 112 of the finance act, 2000 it is clear that hsd oil is not eligible input to avail modvat credit and precisely this was the view taken by the tribunal (larger bench) in the case of chemo pulp tissues ..... section 112 of the finance act, 2000 is as under: section 112--"validation of the denial of credit of duty paid on high ..... convinced with the argument advanced on behalf of the respondents that the appeal filed by the department is not maintainable in view of the wordings of the section 112(2)(a) of the finance act, 2000. ..... reversed the credit taken as ordered by the assistant commissioner and same cannot be claimed either by way of refund or it cannot be recovered by the revenue irrespective of the outcome of the appeal in view of the wordings of section 112 of the finance act, 2000.6. ..... of chemo pulp tissues (supra) it was held that hsd oil is not admissible for benefit of credit for the period 16.3.1995 to 12.5.2000 in terms of clause (1) of section 112 of the finance act, 2000.4. .....

Commr. of C. Ex. Vs. Mohan Aluminium Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2002)(145)ELT393Tri(Bang.)

..... on examining the section 38a in the finance act, 2001 with reference to case law the tribunal rectified the mistake holding that the appeals are maintainable in view of the amendment/changes brought out in the finance act, 2001, as per order nos. ..... in view of the amendment some of the assessees whose appeals were dismissed as not maintainable have filed applications for rectification of mistake in view of the changes brought out by inserting section 38a of the finance act of 2001. ..... the object of insertion of 38a in the finance act, 2001 is to extend the retrospective operation of the relevant provisions with effect from 28th day of feb. ..... subsequently, amendment was brought out in the finance act of 2001. ..... these are five applications filed by the applicants for rectification of mistake under section 35c(2) of the central excise act, 1944 on the ground that mistake has crept in with reference to final order nos. .....

Sunrise Structurals and Engg. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(117)LC307Tri(Mum.)bai

..... to section 132 of the finance act, 2001 states that no penalty is imposable on any person by virtue of section 132 since the present proceedings are saved and being continued by virtue of section 132 of the finance act, ..... the saving clause contained in section 38a of the central excise act, 1944 inserted by finance act, 2001 with retrospective effect has been relied upon in the present case to ..... the cegat was concerned with section 112 of the finance act, 2000 which held that hsd oil is not an input under rule 57a or under rule 57b ..... therefore definitely concerned in acquiring, possession of purchasing, depositing, keeping and using the impugned excisable goods in further manufacture with the knowledge that the impugned goods were liable to confiscation under central excise rules, 1944 and thereby rendered himself liable for penalty under rule 209a of the central excise, 1944 read with section 38a of the central excise act, 1944. 42. ..... concerned in acquiring, possession of purchasing, depositing, keeping and using the impugned excisable goods in further manufacture with the knowledge that the impugned goods were liable to confiscation under central excise rules, 1944 and thereby rendered himself liable for penalty under rule 209a of the central excise, 1944, read with section 38a of the central excise act, 1944. 42. ..... never acquired possession nor were in any way concerned with transportation or removing or depositing or keeping or any other manner dealing with the excisable goods. .....

Dharampal Premchand Ltd. and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)(123)ECC254

..... we find that education cess is required to be levied and collected under section 93(2) of the said finance act, 2004 @2% of the aggregate of all duties of excise. ..... 8/2004-ce and the language of the sections 91 and 93 of the finance act, we hold that no education cess is leviable in respect of the impugned goods exempted under the said notification no ..... 8/2004-ce subsequent to imposition of education cess under the said finance act, 2004 to include education cess in the said notification, similar to inclusions for other duties of ..... we find that the provisions in the said finance act specify the education cess as 2% of the customs duty levied and ..... in the present case, though an amount equal to bed, sed, aed, nccd is required to be deposited in the escrow account, the said requirement is only by way of a condition to the said exemption notification ..... the fact that an amount equal to the excise duties is required to be deposited in an escrow account does not change the character of the impugned goods which stand exempted.cc, bombay v ..... notification neither exempts education cess imposed under section 91 of the finance (no. ..... 2) act, 2004 nor it requires any amount equal to the education cess to be deposited in the escrow account.3 ..... 8/2004-ce or to require a deposit of the same in the escrow account.6 ..... the notification as amended requires such amount to be deposited in an escrow account. ..... are also of the view that the circular dated 31-1-2005 is contrary to the provisions of the finance (no. .....