Judgment Search Results Home > Cases Phrase: finance act 1968 section 2 income tax Court: customs excise and service tax appellate tribunal cestat tamil nadu Page 1 of about 747 results (0.251 seconds)

Ramsar Tex Private Ltd. Vs. Cce (St)

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

..... contested by the party. the original authority dropped the demand. but the revisional authority confirmed the demand of tax under section 84 of the finance act, 1994. hence the present appeal. the question whether, under section 73 of the finance act, 1994, service tax could be demanded from a recipient of gto service for the aforesaid period was settled in the ..... to pay service tax on the gto service received by them during the above period as the demand of tax was raised beyond the time limit prescribed under section 73 of the finance act, 1994 as amended. learned appellate commissioners relied on the tribunal's judgment in l.h. sugar factories ltd. v. cce meerut ii , wherein it ..... that a person receiving taxable service from gto/c&f agent was not covered by the provisions of section 70 & 73 of the finance act, 1994 and that any demand notice issued to such a person by the department under section 73 was not maintainable. the tribunal had also held that the above legal position did not get .....

Commissioner of C. Ex. Vs. Bhuwalka Steel Industries Ltd.

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

Reported in : (2005)(185)ELT153Tri(Chennai)

..... valid and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. later on, the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax return to the proper officer within six ..... , the demand of service tax raised by the department is heavily time-barred inasmuch as the demand raised after 12-5-2000 was not validated under section 117 of the finance act, 2000.ld. counsel has relied on the decision of this bench in cce chennai v.eid parry confectionery ltd. 3. after considering the submissions, ..... the grounds of this appeal and submits that, on account of retrospective revalidation of rule 2(1)(d)(xii) of the service tax rules, 1994 under section 117 of the finance act, 2000, the tax on the service availed by the respondents during the period of dispute was recoverable from them. ld. counsel for the respondents submits .....

Commissioner of C. Ex. Vs. Eid Parry Confectionery Ltd.

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

Reported in : (2005)(179)ELT447Tri(Chennai)

..... and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. later on, the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax returns to the proper officer within six ..... 5-2000 in show cause notices dated 13-5-2002 and 14-2-2003. such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra).furthermore, undisputedly, the demands raised ..... bharati v. uoi [1999 (112) e.l.t. 365 (s.c.)]. even otherwise, counsel submits, both the demands are barred by limitation prescribed under section 73 of the finance act, 1994. the sdr has reiterated the findings in the impugned orders.5. i have carefully considered the submissions. the assessees in both the appeals are recipients .....

Futura Fibres and Futura Polymers Vs. Cce

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

..... valid and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. later on, the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax returns to the proper officer within six months ..... 12.05.2000 in show-cause notices dated 13.05.2002 and 14.02.2003. such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra). furthermore, undisputedly, the demands raised by ..... uoi [1999 (112) e.l.t. 365 (s.c.)] = (2002-tiol-162-sc-st). even otherwise, the demands are barred by limitation prescribed under section 73 of the finance act, 1994. the dr has reiterated the findings in the impugned order. ld. counsel has pointed out that an issue similar to the issue arising in these appeals .....

Standard Fireworks Industries Vs. Cce

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

Reported in : (2008)13STJ333CESTAT(Chennai)

..... either. the department issued a show-cause notice on 27.12.2000 for recovery of service tax of rs. 1,26,663/- with interest, under section 73 r/w section 71a of the finance act for the above period. the original authority dropped the proceedings. the commissioner in his revisional jurisdictional set aside the order of the original authority and ..... 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. later on, under the finance act, 2003, section 71a was inserted in the finance act, 1994. this new provision cast a liability on recipients of gto service to file returns. in the case ..... assessee, confirmed demand of tax of only rs. 2,36,037/- and dropped the rest of the demand. his order was revised by the commissioner under section 84 of the finance act, 1994 and the demand of tax of rs. 29,07,276/- was also confirmed against the assessee for the period 16-11-97 to 2-6-98 .....

Cheyyar Co-op. Sugar Mills Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2008)14STJ54CESTAT(Chennai)

..... in the show-cause notice, after examining the effect of various relevant amendments brought to the finance act, 1994 under the finance act, 2000 and the finance act, 2003. the assistant commissioner's order was revised by the commissioner under section 84 of the finance act, 1994 and service tax of rs. 1,50,569/- was demanded from the party and ..... and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. later on, the finance act, 2003 made certain amendments to the service tax provisions of the finance act, 1994, whereby aforesaid assesses were required to present tax returns to the proper officer within six months ..... .2000 in show-cause notices dated 13.05.2002 and 14.02.2003. such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bkarati (supra). 5. following the above decisions .....

Aruppukottai Shri Vijayalakshmi Vs. Commissioner of Central Excise

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

..... be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. later on, the finance act, 2003 made certain amendments to the service tax provisions of the finance act, 1994, whereby aforesaid assessees were required to present tax returns to the proper officer within six months from 14 ..... 12.5.2000 in show-cause notices dated 13.5.2002 and 14.2.2003. such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra).5. following the above decisions, i hold ..... services, rules had been framed by central government to recover service tax from the recipients of service. but these rules were held to be ultra vires section 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati (supra). in order to gel over the supreme court's ruling, .....

Cce Vs. Sree Vaidvambigai Textile Mills

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

Reported in : (2005)(120)LC193Tri(Chennai)

..... always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. later on, the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax returns to the proper officer within ..... raised by the department, in these cases, are far beyond the period of limitation prescribed under section 73 of the finance act, 1994.gujarat carbon & industries ltd. v. cce, vadodara 3. following the above decisions, i uphold the impugned order vacating demands of service tax ..... 2000 in show-cause notices dated 13.5.2002 and 14.5.2003. such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra). furthermore, undisputedly, the demands .....

Commissioner of Central Excise Vs. Vishnuram Textiles Pvt. Ltd.

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

Reported in : (2004)(98)ECC129

..... be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. later on, the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax returns to the proper officer within six months ..... 12.5.2000 in show-cause notices dated 13.5.2002 and 14.2.2003. such demands are not effected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra). furthermore, undisputedly, the demands raised by ..... , rules had been framed by central government to recover service tax from the recipients of service. but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati (supra). in order to get over the supreme court's ruling .....

Cce Vs. Super Sales Agencies Ltd.

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

Reported in : (2005)(119)LC192Tri(Chennai)

..... be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. later on, the finance act, 2003, make certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax returns to the proper officer within six months ..... 12.5.2000 in show-cause notices dated 13.5.2002 and 14.2.2003. such demands are not effected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra). furthermore, undisputedly, the demands raised by ..... , rules had been framed by central government to recover service tax from the recipients of service. but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati (supra). in order to get over the supreme court's ruling .....