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 4 of about 747 results (0.249 seconds)

Commissioner of C. Ex., Salem Vs. K.G. Denim Limited

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

Reported in : (2006)(111)ECC180

..... a show-cause notice issued on 9-1-03 under section 73 of the finance act, 1994. the tax was demanded on the service rendered to the assessee by clearing and forwarding agents. on these facts, the demand was rightly set aside by ..... 2006 (3) s.t.r. 715 (s.c.). the original authority had confirmed the demand of tax against the assessee under section 73(l)(a) of the finance act, 1994 and imposed penalties on them under sections 76 to 78 of the act.the demand of tax was for the period 16-7-97 to 22-8-99 and the same is in adjudication of ..... vacated. in the present application, ld. commissioner of central excise analyses the apex court's judgment in l.h. sugar factories (supra), traverses the provisions of finance act, 1994, the finance act, 2000, and the finance act, 2003 and concludes thus: ...as the legislative intention to safeguard the service tax which has escaped recovery for the period from 16-7-97 to 31-8-99 .....

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)

..... that the challenge in this appeal of the assessee is against a penalty of rs. 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. the assessee had received goods transport operators' service (gto service, for short) during the period 16.11.1997 ..... union of india . 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. it was this part of the order of the assistant ..... the original authority. however, apparently, it occurred to the commissioner that such payment of tax was beyond the period prescribed under the finance act, 2003. 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. obviously .....

Trans (India) Shipping Pvt. Ltd. Vs. Commr. of C. Ex.

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

Reported in : (2005)(188)ELT445Tri(Chennai)

..... 2001, they delayed payment of service tax as well as filing of returns. the department issued a show cause notice dated 18-9-2002 proposing penalties under sections 76 & 77 of the finance act, 1994. after receiving this notice, the party voluntarily paid the interest on the amount of delayed tax. they, however, in the reply to the show cause ..... delayed filing of return. the question now is whether a plea of financial difficulties ("cash crisis" in this case) is a valid reason to be admitted under section 80 of the finance act, 1994. in this commercial world, it is too late for anybody to say that a "cash crisis" is insurmountable. it also appears from the record that ..... dues to the exchequer. in the circumstances, their plea of 'cash crisis' cannot be accepted as a reasonable cause for exonerating them from the penal liability under section 76 of the finance act, 1994. the order of this bench cited by ld. counsel is of no aid to the appellant's case. in the cited case, the penalty imposed .....

L.G. Balakrishnan and Bros. Ltd. Vs. Commr. of C. Ex.

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

Reported in : (2008)(229)ELT302Tri(Chennai)

..... v of the finance act. under section 84 of the finance act, the commissioner can revise any order of the subordinate officer, if that is an order passed under any of the provisions of chapter v ibid. an order ..... assesse.2. moving the present application for waiver of pre-deposit and stay of recovery, id. counsel submits that the impugned order passed by the commissioner under section 84 of the finance act, 1994 is without jurisdiction inasmuch as the above demand is under rule 14 of the cenvat credit rules, 2004, which is not within the ambit of chapter ..... cess from the assessee for the period aug'05 to march'06, under rule 14 of the cenvat credit rules, 2004 read with section 11a(1) of the central excise act/section 73 of chapter v of the finance act, 1994. he has also raised a similar demand on the assessee for the period jan'05 to july'05, amounting to rs. .....

Commissioner of C.Ex., Trichy Vs. M/S. Sarvesh Cotton Mills Ltd.

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

..... no.945 to 998/2000 along with stay order no.624 to 638/2000. by this order, this bench noting the larger bench judgement and clause (1) of section 112 of the finance act, 2000 allowed the revenue appeals.2. ld. dr shri s.kannan seeks reversal of the order and of allowing the appeal.3. ld. counsel shri m.venkataraman submits ..... credit on hsd oil. the larger bench of the tribunal noted that the judgement of the tribunals were not accepted by the govt. of india and through parliament act i.e. finance act, the effect of the tribunal judgement holding that the modvat credit is eligible in respect of hsd oil was negated and given retrospective effect.the effect as on ..... today is in view of the finance act, 2000 the modvat credit on hsd oil is not eligible. in view of this position, the larger bench in the case of chemo pulp tissues & others vs cce meerut .....

Busy Bee Vs. Commissioner of Central Excise

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

Reported in : (2007)11STJ4CESTAT(Chennai)

..... division passing an order demanding service tax due of rs. 4,09,702/- and interest thereon of rs. 51,713/-.penalties were imposed under section 76, 77 and 78 of the finance act, 1994. under section 78, penalty of rs. 4,09,702/- was imposed. against the above order the assessee preferred an appeal before the commissioner (appeals), ..... who had no mala fide intention to evade payment of service tax. accordingly he modified the original order by setting aside the penalty imposed under section 78 of the finance act, 1994 on the assessee. the present stay application is for waiving predeposit and staying recovery of the penal liabilities as per the impugned order.2 ..... amount of rs. 3.86 lakhs, refund of which they had not claimed from the department. section 80 of the finance act 1994 reads as follows: 80. notwithstanding anything contained in the provision of section 76, section 77, section 78 or section 79, no penalty shall be imposable on the assessee for any failure referred to in the said .....

Nypro Forbes Products Ltd. Vs. Commissioner of Service Tax

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

Reported in : (2008)13STJ320CESTAT(Chennai)

..... of the nokia case (supra) and the indian farmers fertilizer case (supra) are clearly distinguishable from the facts of the instant case.5. section 65(31) of the finance act, 1994 defines 'consulting engineer' as any professionally qualified engineer or any engineering firm, either directly or indirectly, renders any advice, consultancy or technical ..... against the revenue on the question whether transfer of technology by a foreign company to an indian company is exigible to service tax under section 65(31) of the finance act, 1994 [consulting engineer], the department has filed appeal, which is pending before the hon'ble supreme court. on this basis, jdr ..... is in the category of 'consulting engineer's service'. the appellants have also challenged the penalty of rs. 1,000/- imposed on them under section 77 of the finance act, 1994. the original authority had dropped the proceedings initiated by the relevant show-cause notice, but the commissioner in his revisional jurisdiction raised the .....

Kannappa Corporation Vs. Cce (St)

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

..... . the original authority had waived the penalty taking into consideration various factors including payment of tax due before issue of show cause notice.as per section 80 of the finance act, the authorities are competent to waive the penalties in appropriate cases where the authorities are satisfied that the violation was not deliberate but in the circumstances such as occasioned by ..... the demand of service tax and interest but dropped the proposals to penalize the appellants under various sections as proposed in the show cause notice. in the order in revision, the commissioner imposed penalty on the appellants under sections 76, 77 and 78 of the finance act '94. the instant application is to waive the requirement of predeposit and to stay recovery of the .....

Atlanta Vs. Cce

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

Reported in : (2005)(179)ELT455Tri(Chennai)

..... dispute on the service connected with soil test. according to ld. counsel, this service became taxable for the first time under clause 106 of section 65 of the finance act, 1994, which clause was inserted by the finance act, 1994, which clause was inserted by the finance act, 2003. counsel has argued that 'construction service' was not a taxable service before insertion of clause 30(a) under ..... section 65 ibid. this clause was inserted under the finance act, 2004. ld. dr submits that the service rendered by the assessee in this case were covered by the definition of .....

C.C.E. Vs. Nesamony Tours and Auto

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

Reported in : (2008)10STR42

..... of cestat in the case of cce, bangalore v. s.b.gopalakrishna . in the above case, the tribunal had decided that in respect of penalty under section 78 of the finance act, 1994, the quantum was discretionary and minimum penalty may be imposed in the facts of the case. the ratio is in line with the apex court decision ..... . the ld. sdr reiterates the grounds of appeal and submits that section 76 of the finance act, 1994 mandates that any person who fails to pay service tax shall be liable to pay in addition to the tax due and interest thereon, the penalty which ..... respectively from rs. 1000/- and rs. 8173/- to rs. 500/- and to rs. 2000/-. the original authority had imposed penalties under section 75a, section 76, section 77 and section 78 of the finance act, 1994, in addition to demanding the service tax of rs. 8173/- due and the interest thereon not paid by m/s. nesamony tours & auto consultant, nagarcoil.2 .....