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 10 of about 747 results (0.208 seconds)

international Clearing and Vs. Commr. of C. Ex.

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

Reported in : (2006)STR210

..... under :- ...i do not find any strength in appellant's argument that the said services will not fall within the purview of 'taxable service', since, as per section 67 of the finance act, 1994, the value of taxable service shall be the gross amount charged by the service provider for the custom house agency service rendered by him. hence, i ..... appeal is against an order passed by the commissioner (appeals) upholding an order of the original authority. the original authority had confirmed a demand of service tax under section 73 of the finance act, 1994 against the appellants qua customs house agent for the period 9-9-97 to 31-3-2002. it charged interest on the tax under ..... section 75 and also imposed a penalty on the party under section 76 for the delay of payment of tax. the demand confirmed by the original authority was on income generated under .....

S. Maruthappan Vs. Commissioner of Central Excise

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

Reported in : (2007)8STR228

..... without entering into examining the question whether a holder of diploma in engineering can be recognised as a 'professionally qualified engineer' for the purpose of section 65(13) of the finance act, 1994, i hold that the demand of service tax under challenge is liable to be vacated.5. in the result, the impugned order is ..... /diploma in any branch of engineering and employed in a company or a firm is excluded from the purview of "consulting engineer" as defined under section 65(13) of the finance act, 1994. therefore, he questions the demand of service tax. consulting engineer" means any professionally qualified engineer or an engineering firm who, either directly ..... rendering service of 'consulting engineer' to the company.according to the appellant, he stands outside the ambit of the definition of "consulting engineer" under section 65(13) of the finance act, 1994. he is only a diploma-holder. his relationship with the company during the above period was in the nature of employment. he was .....

Sekhar Sales Syndicate Vs. Commissioner of C. Ex.

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

Reported in : (2007)13STT271

..... of rs. 1,51,393/-, interest due thereon and imposed penalties under section 76, 77, and 78 of the finance act, 1994. in the impugned order, the commissioner (appeals) vacated the equal amount of penalty imposed under section 78, reduced the penalty imposed under section 76 to rs. 10,000/-, and upheld the penalty of rs. 1000 ..... /- on the appellants under section 77 of the finance act. the commissioner (appeals) upheld the order of the original authority but for the ..... paying the tax due in time and the appellant deserves the benefit of the provisions contained in section 80, which empowers the proper officer not to impose penalty in such circumstances. accordingly, the penalty of rs. 10,000/- imposed under section 76 of the finance act is set aside and the impugned order otherwise sustained.

Cce Vs. Mrf Ltd.

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

Reported in : (2004)(117)LC672Tri(Chennai)

..... respondents are registered with the department for payment of service tax on "scientific and technical consultancy service" as evidenced by the registration certificate issued under section 69 of the finance act, 1994.5. ld. counsel has made another forceful submission. he has contended that "scientific and technical consultancy service", which was specified for ..... consultancy service" which became taxable only with effect from 16.7.2001. during the period of dispute, these services were not taxable under section 65 of the finance act, 1994. i am in full agreement with these arguments of the counsel, which appear to be supported by the very description of service stated ..... that they had paid such charges for "consulting engineer service" as defined under clause (31) of section 65 of the finance act, 1994. it also imposed penalties on the respondents under sections 76 to 78 of the said act. the decision of the original authority was set aside by the commissioner (appeals) in an appeal .....

Sundaram Textiles Ltd. Vs. Commissioner of C. Ex.

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

..... recipient had no liability to pay service tax on such service during the above period inasmuch as service recipients were not covered by the provisions of section 73 of the finance act, 1994. the tribunal's decision in l.h. sugar factories ltd. (supra) was upheld by the hon'ble supreme court in cce v. l.h. sugar ..... whether, as recipient of goods transport operators service for the period of dispute, the appellants were liable to pay service tax to the department in terms of sections 116 and 117 of the finance act, 2002.an identical issue was considered by this tribunal in the case of l.h.sugar factories ltd. v. cce and held that goods transport service ..... 1. the appellants received goods transport operators service during the period 16-11-97 to 1-6-98, but did not pay any tax thereon under the finance act, 1994. in a show cause notice issued to them on 7-3-2001, the department demanded service tax (with interest) from them and also proposed to impose penalties on .....

The Sri Venkatesa Mills Ltd. Vs. Cce

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

Reported in : (2007)9STJ135CESTAT(Chennai)

..... the apex court. in these appeals, the appellants proceed to discuss the provisions of sections 70, 71, 71a & 73 of the finance act, 1994. it is contended that "both the service provider filing return under section 70 and the service recipient filing return under section 71a are to converge necessarily at section 71 for the purpose of verification". it is contended that the service recipient, required ..... (1)(a). accordingly, the appellants' case is that the subject scns were issued within the powers of the department under section 73(1)(a) of the finance act, 1994. ld.sdr has reiterated this case of the department. ld. counsels/consultants, opposing this plea, submit that the above contentions would not stand the test of the ruling given .....

Cce Vs. Tcp Ltd.

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

Reported in : (2007)11STJ142CESTAT(Chennai)

..... on clearing and forwarding service for this period. however, this tax should have been demanded by the revenue within 30 days from 12.5.2000 as prescribed under section 117 of the finance act, 2000. this aspect was noted in para 4 of the final order. the revenue has not found any mistake in the said para, nor has learned sdr ..... for the period 17.10.98 and 31.8.99 inasmuch as the same was not demanded within the period of 30 days from 12.5.2000, prescribed under section 117 of the finance act, 2000. the show-cause notice in this case was issued on 8.4.2002 only.2. i have given careful consideration to the submissions. the mistake pointed ..... applicant points out an error in the following statement contained in para 5 of the final order: none of the amendments brought to the service tax provisions of the finance act, 1994 authorized the revenue to treat recipients of the above service as assessees for service tax for any period beyond 16.10.1998.the applicant says that recipients of clearing .....

Vijay Television (P) Limited Vs. Commissioner of Service Tax

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

..... of the time bought from the broadcasting company) to sponsors/advertisers would amount to 'taxable service' in the category of 'broadcasting' as defined under section 65 of the finance act. countering this argument, it is submitted by ld.sdr that any plea of this nature had not been taken before the commissioner. in his rejoinder ..... held to be recoverable from the assessee inasmuch as "broadcasting service" as defined under the finance act, 1994 was rendered by them.their lordships were considering the retrospective amendments to the relevant clauses of section 65 of the finance act. on a perusal of the cited judgment, we find that the assessee had their office abroad ..... found "broadcasting service" having been rendered by the appellants to such advertisers/sponsors in terms of the definition of "broadcasting" given under section 65 (14) of the finance act, 1994 as amended w.e.f. 16.7.2001. ld.commissioner considered the appellants to be a 'broadcasting agency' or 'organisation' as .....

Sterling Holiday Resorts (India) Vs. Commissioner of Service Tax

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

..... these features exists in the present case. as against these arguments, ld. sdr has referred to the definition of "club" or "association" given under section 65(25a) of the finance act, 1994. we have already reproduced this definition in an earlier part of this order. it appears to us that this statutory definition would rule out the ..... she has sought to demolish the appellants' plea that they did not constitute any "club" or "association" for the purpose of levy of service tax under section 65(25a) of the finance act, 1994. she has produced copies of the records of adjudication and is ready to produce the originals, if necessary. it is submitted, with reference to ..... suppressed before 16.6.2005 any fact relevant to levy of service tax on "club" or "association" defined under section 65(25a). ld. sr. counsel has argued that nothing contained in section 67 of the finance act, 1994 could be invoked to levy service tax on any amount collected by the appellants from their time-sharers prior to .....

Cce, Coimbatore Vs. M/S. Saroja Mills

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

Reported in : (2001)(77)ECC145

..... cannot be considered as an input for the purpose of granting modvat credit. the issue had been decided in the assessee's favour. however, by clause 1 (1) of section 112 of finance act, 2000, the revenue neutralized the judgment and held by the legislation that modvat credit cannot be extended to hsd oil notwithstanding the court orders. in that view of the ..... matter, the tribunal by larger bench in the case of chemo pulp tissues & ors. vs. cce meerut & others as in 2000 (38) rlt 988 followed the mandatory dictates of the finance act 2000 and held that modvat credit cannot be extended to hsd oil. this judgment of the larger bench was followed by this bench in a batch of appeals by final ..... /2000 dated 27.7.2000.2. after hearing both the sides, we are of the considered opinion that the issue is no longer res integra and in view of the finance act 2000 and the larger bench judgment, the order of the commissioner (appeals) is set aside by allowing these two appeals. ordered accordingly.