Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2008)12STJ133CESTAT(Chennai)
..... .2005.2. during the material period, the service rendered by the appellant is found to have been covered by the definition contained in clause 115 of sec 65 of the finance act, 94 as of tour operator. 'tour operator' is defined as 'any person engaged in the business of operating tours in a tourist vehicle covered by ..... order the commissioner (appeals) has sustained the demand for rs. 1,33,994/- and penalties imposed under section 76, 77, 78 of the finance act, 1994. the commissioner also sustained the demand of interest under section 75 of the finance act, 1994. the lower authorities have found that the applicant had rendered the tour operator's service during the period ..... a permit granted under the motor vehicles act, 1988 or rules made there under'. it is submitted that the appellant does not organize tours as envisaged in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2001)(77)ECC276
..... respect of hsd oil with effect from the 16th day of march 1995. the commissioner has also noted the provisions of the finance act, 2000 in the order. as the issue is covered against the appellants, therefore, respectfully following the ratio of the larger bench decision, there is no merit in ..... condonation of delay is allowed and the appeal is taken up for disposal.5. we notice that the issue is covered against the appellants in terms of the finance act,2000 which has been followed by the larger bench in the noted judgments. in terms thereof, the appellants are not entitled to the benefit of modvat credit in ..... rendered in the case of chemo pulp tissues reported in 2000 (38) rlt 988. he submits that the larger bench has noted about the changes brought in the finance act, 2000 which denies the benefit retrospectively. therefore, he submits that the appeal be dismissed following the ratio of the larger bench decision.4. on consideration of the submissions .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2006)(109)ECC6
..... 96zp were omitted by the central govt. under notification no. 6/01- c.e. (n.t.) dated 1-3-2001. section 3a of the central excise act was omitted by parliament under section 121 of the finance act, 2001, which came into force on 11-5-2001.thus rules 96zo and 96zp were omitted with effect from 1-3-2001 ..... from the date of its omission (11-5-2001) as action taken under the said section was not saved either under the finance act, 2001 which omitted that section or under the general clauses act, 1897. the protection under section 38a of the central excise act for continuation, beyond 1-3-2001, of proceedings taken under rules 96zo and 96zp was ..... and mandated thus: ...there shall be levied and collected duty of excise on such goods in accordance with the provisions of this section.this charging provision was omitted by parliament under section 121 of the finance act, 2001 without any saving clause. the question arises as to whether, after such omission of the charging provision, duty of excise .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2007)10STJ15CESTAT(Chennai)
..... tax and penalties.learned commissioner (appeals), after considering the said applications, passed interim orders directing the appellants to make predeposits under section 35f of the central excise read with section 83 of the finance act, 1994 for the purpose of considering the appeals on merits. but the party did not make any deposit within the prescribed ..... accordingly, after dispensing with predeposit, we take up the appeals.3. the appellants are photographers liable to pay service tax on their service of photography under the finance act, 1994. the four appeals relate to four different studios maintained by them. during the period of dispute [1.8.2003 - 31.1.2005], the appellants ..... learned counsel that cbec had also clarified vide letter dated 7.4.2004 in f.no. 233/2/2003-cx4, on a representation submitted to the finance minister by the association of photographers, of which the appellants are also a member, that the exemption under the above notification was available to input material .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2004)(94)ECC148
..... finance act, 1995). since definition of the term "assessment", specifies, (in section 2(2)), 'assessment' and "reassessment", separately the later (reassessment) can be resorted to, only in cases where the term "reassessment ..... " in cases of misdeclarations, apart from taking penal action. but in any other section of the act, such a remedy by way "reassessment" is not at all provided, and in section 47 of ca 62 in particular, which has a provision to collect interest on delayed payment of duty from december 1991 (finance act 91) with powers to board for waiver of such interest (in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2007)7STR369
..... earlier. additionally the following grounds have been taken. i) electricity is goods. therefore generation of electricity is an activity of manufacture. in terms of sub section 16 of section 65 of finance act 1994 any activity that amounted to manufacture was not liable to service tax even under the category of "business auxiliary service." therefore, the operations of ..... no. s/116/06, service tax of rs. 94,40,799/- for the period 6/2000 to 2/2003 under section 73(2) of the finance act, 1994 (the act) and interest on the service tax payable under section 75 were demanded. there were also penalties imposed in the order of rs. 200/- per day from 26/06/2000 ..... (181) elt 156 (s.c.), to highlight the distinction between works contract and contract for sale.she argued that section 73 of the finance act during the material period did not require 'suppression' to invoke the said section.21. the hearing was concluded on 08.01.07 and the order reserved.later, the counsel for appellants sought leave .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2007)(118)ECC132
..... the above service rendered by them to the financial institutions was squarely covered by the residuary clause of the definition of "business auxiliary service" under section 65(19) of the finance act, 1994.4. after a perusal of the provisions cited by ld. sdr, we find that the activity undertaken by the appellants during the period ..... also despite repealed notices.apparently, the interim order issued by the commissioner (appeals) directing predeposit of rs. 1.5 lakhs under section 35f of the central excise act, 1944 read with section 83 of the finance act, 1994 was not received by the party. in the absence of evidence of predeposit, the appellate authority dismissed the party's ..... appeal for want of compliance with section 35f ibid, which is under challenge in the appeal before us.2. the appeal was .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1986)LC459Tri(Chennai)
..... . union of india and ors. reported in 1984 (18) elt 701 (bom.), while considering the purport and scope of section 47 of the finance act '82 vis-a-vis section 11(a) of the act has held that the finance act merely sets out that recovery or refund of duties of excise shall be made as if the amendment had been in force ..... order of the assistant collector of central excise, eluru dated 31.1.84 demanding a duty of rs. 89,535.40 from the appellant under sub-sec. 2(d) of section 47 of the finance act, 1982 in respect of clearances of caustic soda, caustic potash, acids and fertilisers during the period 1976-77 to 1978-79. the appellants herein ..... cannot pursuade ourselves to accept the argument of the learned solicitor general that section 51 of the finance act over-ride the effect of sections 11a and 11b of the act. the parti-cularisation by section 51 of the finance act cannot have the effect of repealing sections ha and 11b of the act." it is further held by the division bench of the delhi high .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2000)LC708Tri(Chennai)
..... the appeal against the order in original passed by the commissioner demanding duty under section 73 (1) of the finance act. in this connection she cites then the provisions of section 73 read with section 85 of the said act. section 85(1) of the said act provides as follows: '"any person aggrieved by any assessment order passed by the ..... .t. 18 (tribunal) wherein the tribunal had held that order passed by the commissioner of central excise under section 73 of the finance act, 1994 was not appealable to the tribunal in terms of the clear language of section 86(1) ibid.4. she submits that therefore, the decision in the order in appeal impugned that appeal ..... no. st/3/99) was passed by the commissioner (appeals) under section 73 of the finance act, 1994. in this connection we also find that section 85(1) of the said act, lays down that statutorily any assessment order passed by the central excise officer under section 73 would be appealable to the commissioner (appeals). we also find that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2001)(76)ECC294
..... on the ground that conversion of nylon filament yarn and polyester filament yarn into multi folded yarn prior to the introduction of chapter note 3 to chapter 54 introduced by finance act, 1995 was not dutiable as it did not amount to a process of manufacture. there are large number of judgements to this effect that process of multi folding single yarn ..... into felts. therefore, there was no suppression in the matter and hence scn issued after lapse of time of 25/5/98 by commissioner of c.ex., invoking proviso to section 11a (1) to demand for five years i.e. from 23.2.95 to 5.6.95 is clearly barred by time as there was no suppression of facts in ..... ) of central excise rules, 1944 read with proviso to sub-section (1) of section 11a of central excise act, 1944. there is confirmation of interest on the duty in terms of section 11ab of the c.e. act, besides penalty of rs. 11,59,886/- on m/s. super associates under sec. 11ac of c.e. act. there is further penalty of rs. 1 lakh on them .....
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