Judgment Search Results Home > Cases Phrase: finance act 1968 section 28 amendment of section 280zb Sorted by: recent Court: customs excise and service tax appellate tribunal cestat calcutta Page 1 of about 12 results (0.093 seconds)

Commr. of Central Excise and Vs. Advantage Media Consultant

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)10STR449

..... as value of taxable service plus service tax payable. we find that this principle has been legislated in the following terms with effect from 18.4.06 in section 67(2) of the finance act, 1994 as amended: 67(2). where the gross amount charged by a service provider, for the service provided or to be provided is inclusive of service tax payable .....

Pebco Motors Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)10STR463

..... as well as demand of interest on the same are in order.4. however, as regards the penalty imposed under section 76 of the finance act, 1994, i am of the view that the case of the appellants is squarely covered under section 80 which says that no penalty shall be imposable for any failure if the assessee proves that there was reasonable cause ..... for the said failure. i am fully satisfied that the appellants' case is covered under this section and there bona fide intention .....

C.C.Ex. Vs. La-opala Rg Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... did not amount to manufacture under the central excise law as was held by the supreme court in the case of union of india v.j.g. glass industries ltd. finance (2) act, 1988 chapter note 6 was inserted in chapter 70 which made decoration of glassware, a process of manufacture under excise law. the said chapter note was enacted w.e ..... of the chapter note 6 to chapter 70 had the effect of imposing the new levy on decorated glassware which was outside the ambit of excise levy before enactment of finance (2) act, 1988 as held by the hon'ble supreme court in the case of j.g.glass industries ltd. (cited supra). in such a case, we are of the view .....

Oil India Ltd. Vs. Commr. of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... levied services and educational tax on the considerations received from both service takers as well as penalty levied under section 75a, penalty under section 76, penalty under section 77 and penalty under section 78 of the finance act, 1994.1.2 the ld. adjudicating authority on examination of the material, was of opinion that below described ..... to brpl cannot be business auxiliary service for a clear intention of legislature conveyed by board's circular above. none of the ingredients of section 65(19) of finance act, 1994 defining the terms of "business auxiliary service" attracted service rendered by appellant to be taxable by the impugned order. he also submitted ..... gas, lpg, chemicals, coal slurry and other similar products. such transport services are liable to service tax under sub-clause (zzz) of section 65(105) of the finance act, 1994. consideration for the said transportation service provided may be payable periodically or from time to time. the service provider is required to pay .....

Indian Institute of Management Vs. C.S.T.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)10STR603

..... the institute has suppressed material facts under the provisions of service tax law with intent to evade payment of tax. in any case, the penalty under section 76 of the finance act, 1994 is mandatory in every case of delay in payment of service tax and is not dependent on intention to evade tax.8. keeping in view ..... 00 (rupees eight thousand eight hundred and sixty) leviable on management consultancy service. he has also directed iim calcutta to pay interest at the rate prescribed under section 75 of the finance act, 1994. as regards penalty, it is the finding of the commissioner that iim calcutta did not have any bona fide belief for not paying the service ..... imposing a penalty of rs. 34,40,373.00 (rupees thirty-four lakhs forty thousand three hundred and seventy-three) equal to the tax amount under section 78 of the finance act, 1994 for suppression of the value of taxable service and evading payment of service tax.6. after considering the arguments from both sides and perusal of case .....

D.C. Industrial Plant Services Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)10STR220

..... for the services rendered as "consulting engineers". while holding so, that authority did not decide the issue on time-bar raised by appellant holding that section 11a of central excise act 1944 is not applicable to provisions of finance act, 1994. so far as levy of penalty was concerned, he held that mens rea was not essential ingredient for levy of penalty. the penalty .....

Sainik Mining and Allied Services Vs. Commr. of Central Excise, Custom ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)13STJ241CESTAT(Kol.)kata

..... contained in the agreement referred to hereinabove.6. as we had noted in the case of m/s itw india ltd. (cited supra), the cargo handling service under section 65(21) of the finance act, 1994, means - (i) loading, unloading, packing or unpacking of cargo, and includes - (ii) cargo handling services provided for freight in special containers or ..... taxed under the category of cargo handling service. we have, therefore, no hesitation in our mind to hold that the definition of cargo handling service under the finance act, 1994, does not include the kind of activities undertaken by the appellants and hence the same are not chargeable to service tax. we also find that ..... to bring to your notice that right from the coal face to railway siding everything in between (inclusive both) constitute 'mine' as defined by the mines act. something going out of mines by conveyance to end user or something coming into mines by conveyance from suppliers may constitute cargo but not something moved from place .....

Commissioner of Central Excise, Vs. Oritrade Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)12STJ329CESTAT(Kol.)kata

..... the impugned amount received by them is taxable under the category of business auxiliary services under 19 (ii) of section 65 of the finance act, 1994. since icici, the franchisor is not receiving any amount from the respondents, the franchisee, the question of sub-section 105 (zze) being attracted in the present case as held by the lower appellate authority does not arise.3 ..... the service tax law and if at all the impugned amounts are taxable, the tax is payable by m/s.icici, the franchisor. we find that clause 105 (zze) of section 65 deals with services provided by a franchisor to a franchisee. in the instant case, the respondents are promoting and marketing services provided by the icici as revealed from the ..... 2. the respondents are under an agreement with icici home loan finance ltd. for verifying the credentials of applicants and processing their applications for grant of loan and issue of credit card etc. for which the customers directly pay to the icici .....

Commissioner of Central Excise Vs. B.K. Thakkar

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)13STJ238CESTAT(Kol.)kata

..... and their clients were to excavate the iron ore and transport it to the crusher plant for crushing. he also refers to the provisions of section 65a(2) of the finance act, 1994 and states that the said section forbids vivisection of a composite contract and envisages that a composite contract shall be classified under any one category on the basis of its essential .....

National Mining Company Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)12STJ447CESTAT(Kol.)kata

..... into a contract with m/s. north eastern coal fields, coal india limited, assam. the adjudicating commissioner after examining the contract and the entry under section 65(97a) of the finance act, 1994 has confirmed the service tax demand holding the services rendered by the appellants to be falling under the category of 'site formation and clearance, ..... passed a detailed speaking order with reference to the work done by the appellants and the definition of the impugned service under clause 105(zzza) of section 65 of the finance act, 1994. we note that some of the entries under the definition such as extraction for geological purposes, drilling, soil stabilization etc. are part of ..... the interpretation of the scope of the service involved, we are of the opinion that this is a fit case to waive the penalty under section 80 of the finance act, 1994 as the appellants have taken out service tax registration as well as taken steps to obtain a clarification regarding taxability service and the tax .....