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 6 of about 747 results (0.166 seconds)

Tamil Nadu Trde Promotion Vs. Cce

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

..... , the respondents had rented out their premises to various agencies for trade fair/exhibition. such trade fair/exhibition was a business activity distinguishable from "business function". according to section 65(67) of the finance act, 1994, "mandap keeper" means a person who allows temporary occupation of a mandap for a consideration for organising any official, social or business function. the distinction between "function ..... rented out by the respondents were used only for organising business activity and not for organising business function. therefore, the respondents were not a "mandap keeper" as defined under section 65(67) of finance act, 1994 and, consequently, no service tax was chargeable on their rental receipts. ld. jdr has relied on the supreme court's judgment in tamil nadu kalyana mandapam association .....

Commissioner of Central Excise Vs. Lalit Enterprises

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

Reported in : (2006)STR13

..... raised on the respondents by the department was on what was considered by the latter as covered by the definition of "clearing and forwarding agent" under section 65(16) of the finance act, 1994.this definition reads as under : clearing and forwarding agent" means any person who is engaged in providing any service, either directly or indirectly, ..... wherein it was held that the appellant was not covered under the definition of 'clearing and forwarding agent' and a demand of service tax in terms of section 65(25) of the finance act, 1994 was vacated. it has been pointed out by ld. counsel that the case of prabhat zarda factory (india) ltd. v.commissioner of central excise ..... india), wherein it was held that the expression "any service directly or indirectly" widened the scope of services of a clearing and forwarding agent defined under section 65 of the finance act 1994 and it was further held that the service rendered by m/s. rzc to m/s. pzf, viz., procuring orders from dealers and passing on .....

Commissioner of Central Excise Vs. E.i.D. Parry India Ltd.

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

Reported in : (2006)(113)ECC1

..... ) and ashok leyland (supra) cited by learned sdr. in those cases, it was round that service tax returns had been filed within the time stipulated under the finance act, 1994 as amended by the finance act, 2003 and that the assessment made therein was self-assessment. the duty paid pursuant to such assessment was held to be not refundable. accordingly, the refund claims in ..... as, in the case of gujarat ambuja cements ltd. v. uoi , their lordships, while upholding the constitutional validity of the retrospective amendments brought to the finance act, 1994 and the service tax rules, 1994 by the finance act, 2003, held that a recipient of 'goods transport operator service' for the period from 16.11.97 to 2.6.98 should be deemed always to .....

Pepsico India Holdings Pvt. Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2007)6STR266

..... as made out in the show-cause notice, held that as the appellants were a body corporate coming within the meaning of this expression used in section 65(12) of the finance act, 1994 and were rendering 'equipment leasing services' to their distributors, they were liable to pay service tax on the amount collected towards the above ..... non-banking financial company or any other service provider similar to a bank or a financial institution are liable to service tax under section 65(105)(zm) read with section 65(12) of the finance act, 1994. department of posts is not similar to a bank or a financial institution and hence does not fall within the category ..... banking financial company or any other body corporate or any other person to a customer are liable to service tax under section 65(105)(zm). the expression 'any other person' appearing in section 65(105)(zm) of the finance act, 1994 is to be read ejusdem generis with the preceding words. the expression 'other financial services' appearing under .....

Commissioner of C. Ex. Vs. Ashok Security Services

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

Reported in : (2008)9STR359

..... 1,19,511/-. as per the ground in the appeal, the penalty sought to be restored is also not in accordance with law. section 80 of the finance act, 1994, provides for dispensing with the penalties imposable under sections 76, 77, 78 and 79 in cases where the assessee proved that there was 'reasonable cause' for the assessee's failure to ..... the demand of service tax of rs. 1,19,511/- along with appropriate interest and reduced the penalties of rs. 10,000/- imposed under section 76 and rs. 1,19,511/- imposed under section 78 of the finance act, 1994 to rs. 5,000/- and rs. 25,000/- respectively. the appeal seeks to restore the penalties.2. the facts of the ..... paid, along with equal amount being interest due. penalties of rs. 500/- each was imposed under section 75a and 77 of the finance act, 1994. he also imposed penalties of rs. 10,000/- under section 76 and rs. 1,19,511/- under section 78 of the finance act, 1994.3. in the appeal filed by the revenue, it is submitted that the respondent had .....

T.N. Co-Op. Milk Producer'S Vs. Cce

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

..... anr. v. union of india and ors.. consequently, government had effected retrospective amendments to the provisions of sections 65, 66 & 67 of the finance act, 1994 and rule 2 of service tax rules, 1994 through finance act, 2000 vide sections 116 and 117 and also through section 158 of finance act, 2003. in view of the retrospective amendment, revenue proceeded to recover the service tax from the appellants. the ..... appellants relied on the tribunal decision in the case of l.h. sugar factories ltd. v.commissioner , which held that in spite of the amendment by finance act, 2003, the show .....

Anjali Foods Vs. Commissioner of Central Excise

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

Reported in : (2008)9STR203

..... of the show-cause notice. the challenge at present is against the penalties imposed on them under sections 75a, 76 and 77 of the finance act. the penalty under section 75a is on the ground that the appellants had failed to get themselves registered with the department under section 69 of the finance act read with rule 4 of the service tax rules, 1994. the penalty under ..... section 76 of the act, is for non-payment of service tax in time and the one under section 77 is on the ground that the requisite half-yearly returns were not filed .....

Maveric Systems Ltd. Vs. Commissioner of Service Tax

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

Reported in : (2008)11STR133

..... that the supply of manpower was incidental to the aforesaid activity and also that the assessee was not a 'manpower recruitment or supply agency' as defined under section 65 of the finance act, 1994. in respect of the resting and analysis service relating to computer software, learned counsel has also relied on cbec's letter no. 334/1/2007- ..... service tax requires to be paid by the assessee from the said date in respect of the aforesaid activity of 'technical testing and analysis' as defined under section 65(106) of the finance act, 1994. the case of the assessee is that, for the material to be "goods" it should have been made and readied for marketing as per the ..... to 31.03.2006 respectively, in adjudication of a show-cause notice dated 02.02.2007, by invoking the extended period of limitation under the proviso to section 73(1) of the finance act, 1994. he has also appropriated an amount of rs. 5 lakhs already paid by the assessee, towards the said demand. he has also imposed penalties to .....

Jupiter Sea and Air Services Vs. Cce

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

Reported in : (2005)(188)ELT285Tri(Chennai)

..... appellants submits that as the tax was paid with interest prior to issuance of show-cause notice any penalty was not imposable on them under section 76 or under section 77 of the finance act. it is submitted that the delay of payment of tax and that of filing of returns were satisfactorily explained by the assessee, but ..... a plea of financial hardships cannot, by itself, be a satisfactory cause of delayed payment of service tax. otherwise, every assessee can escape penal liability under section 76 of the finance act, 1994. it needs to be mentioned that financial difficulty is not a circumstance beyond one's control. it is something, for which remedies are available in ..... such explanation was ignored. according to ld. counsel the benefit of section 80 of the finance act, 1994 was available to the assessee in the facts of this case. he has relied on the tribunal's decision in mukund k. roongta v. cce .....

Sri Venkatalakshmi Spinners (P) Vs. Commr. of C. Ex.

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

Reported in : (2007)9STJ26CESTAT(Chennai)

..... levy interest on tax as also the proposal to impose penalty. this part of the order of the original authority was reviewed by the jurisdictional commissioner under section 84 of the finance act, 1994 and a penalty of rs. 7,843/- was imposed on the assessee. the commissioner also demanded interest on the tax amount. the present appeal ..... 8-2003 within the period (six months from 14-5-2003, the date on which the finance bill 2003 received presidential assent) prescribed under section 71a of the finance act, 1994. by doing so, they came within the ambit of section 71 of the finance act, 1994. meanwhile, show-cause notice dated 5-8-2002 had been issued by the department ..... learned sdr.3. it appears from the records that the return was filed within the period prescribed under section 71a of the finance act, 1994. cases in which service tax return had not been filed before the date on which section 71a came into force by recipients of gto service and c & f agents' service for the aforesaid .....