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Associated Capsules Pvt. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1983)LC439DTri(Delhi)

..... act, 1962 by the finance act, 1980 (no. 2 of 1980) providing for setting up of the appellate tribunal. the tribunal had also made the customs, excise & gold (control) appellate tribunal (procedure) rules, 1982, in exercise of the powers conferred by sub-section (6) of section 129-c of the act and similar provision contained in the central excises and salt act, 1944 and the gold (control) act, 1968 ..... 1. appellants filed a revision application before the government of india under section 131 of the customs act, 1962 (hereinafter called the act), as it existed before its amendment by the finance act, 1980 (no. 2 of 1980), which stands transferred under the provisions of section 131-b ibid to the appellate tribunal to be disposed of by the tribunal as if it were an appeal presented .....

Ravi Textile (P.) Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1986)15ITD49(Delhi)

..... therefore, in respect of each of the assessment years in question, the assessee-company was a new assessee within the meaning of section 212(3) of the act as it stood before its omission by the finance act, 1978, with effect from 1-6-1978. he, therefore, held that the assessee was liable to penalty under ..... section 273(b) as it stood before its amendment by the finance act, 1969, with effect from 1-4-1970. finding that the penalty imposed was the minimum, the learned commissioner (appeals) confirmed the penalty.6. that is how the assessee- ..... in question.5. on appeal, the learned commissioner (appeals) noticed that the assessee-company was incorporated on 9-10-1967 and that its accounting year ended on 30-9-1968 relevant to the assessment year 1969-70. he also noticed that the first assessment, i.e., for the assessment year 1969-70 was completed on 29-3-1972 and, .....

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

..... . it will be applicable only when the required parameters are met and is not illegal and ultra vires the act, i.e. the finance act, 1994. it is also not contrary to the charging section/provisions of the finance act imposing levy of service tax. the aim and purpose of the said notifications is to provide a convenient, alternative ..... order/direction against the respondent by quashing the impugned provisions viz. section 65(105) (zzd) read with section 65(29) and section 65(39a), section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of chapter v of the finance act, 1994 as much as levying the service tax on the ..... be evident from the prayer in m/s yfc projects pvt. ltd., challenges have been raised to the constitutional validity of section 65(105) (zzd), section 65 (105) (zzq) and section 65 (105) (zzzh) of the finance act, 1994. the prayers made in yfc projects pvt. ltd. are as under: a) issue a writ of certiorari/mandamus or .....

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

..... . it will be applicable only when the required parameters are met and is not illegal and ultra vires the act, i.e. the finance act, 1994. it is also not contrary to the charging section/provisions of the finance act imposing levy of service tax. the aim and purpose of the said notifications is to provide a convenient, alternative ..... order/direction against the respondent by quashing the impugned provisions viz. section 65(105) (zzd) read with section 65(29) and section 65(39a), section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of chapter v of the finance act, 1994 as much as levying the service tax on the ..... be evident from the prayer in m/s yfc projects pvt. ltd., challenges have been raised to the constitutional validity of section 65(105) (zzd), section 65 (105) (zzq) and section 65 (105) (zzzh) of the finance act, 1994. the prayers made in yfc projects pvt. ltd. are as under: a) issue a writ of certiorari/mandamus or .....

G.D.Buildtech P.Ltd. Vs. Uoi

Court : Delhi

..... . it will be applicable only when the required parameters are met and is not illegal and ultra vires the act, i.e. the finance act, 1994. it is also not contrary to the charging section/provisions of the finance act imposing levy of service tax. the aim and purpose of the said notifications is to provide a convenient, alternative ..... order/direction against the respondent by quashing the impugned provisions viz. section 65(105) (zzd) read with section 65(29) and section 65(39a), section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of chapter v of the finance act, 1994 as much as levying the service tax on the ..... be evident from the prayer in m/s yfc projects pvt. ltd., challenges have been raised to the constitutional validity of section 65(105) (zzd), section 65 (105) (zzq) and section 65 (105) (zzzh) of the finance act, 1994. the prayers made in yfc projects pvt. ltd. are as under: a) issue a writ of certiorari/mandamus or .....

Skyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors

Court : Delhi

..... . it will be applicable only when the required parameters are met and is not illegal and ultra vires the act, i.e. the finance act, 1994. it is also not contrary to the charging section/provisions of the finance act imposing levy of service tax. the aim and purpose of the said notifications is to provide a convenient, alternative ..... order/direction against the respondent by quashing the impugned provisions viz. section 65(105) (zzd) read with section 65(29) and section 65(39a), section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of chapter v of the finance act, 1994 as much as levying the service tax on the ..... be evident from the prayer in m/s yfc projects pvt. ltd., challenges have been raised to the constitutional validity of section 65(105) (zzd), section 65 (105) (zzq) and section 65 (105) (zzzh) of the finance act, 1994. the prayers made in yfc projects pvt. ltd. are as under: a) issue a writ of certiorari/mandamus or .....

Principal Commissioner of Service Tax Delhi €“II Vs. Tops S ...

Court : Delhi

..... to the show cause notice dated 20.10.2009 is partially allowed only to the extent that the penalty of rs. 8,15,44,386/- imposed under section 78 of finance act, 1994 will be reduced to 25% of the said amount provided the service tax and interest are paid within 30 days from the date of communication of ..... adjudication order the availability of the option of payment of reduced penalty, is also not applicable. in other words, an adjudication order levying penalty under section 78 (1) of the finance act 1994 does not have to mandatorily spell out the option available to an assessee of payment of reduced penalty under the second proviso thereto. the failure ..... that the adjudication order itself should remind the assessee of the option available of paying a reduced penalty in terms of the second and third proviso to section 78 (1) of the finance act 1994. 25. when it comes to filing a further appeal, it is not unusual to find the covering letter accompanying the order of adjudication mentioning .....

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR673

..... since the matter was pending before the supreme court on the question of challenge against the validating provisions of sections 116 and 117 of the finance act, 2000, section 158 of the finance act, 2003 and section 71a of the act, no amount was recoverable from them. it was also contended that no interest could be recovered because the ..... respectively on 13.2.2004. they contended before the revenue that, they had challenged the constitutional validity of sections 116 and 117 of the finance act, 2000 and section 158 of the finance act, 2003 as well as section 71a of the finance act, 1994, therefore, the matter was subjudice. the hon'ble the supreme court by its decision rendered on ..... mills ltd. v. broach borough municipalityb. krishna bhat v. state of karnataka is not disputed. the question is whether by enacting sections 116 and 117 of the finance act, 2000 and section 158 of the finance act, 2003, the bases on which this court struck down rule 2(1)(d), (xii) and (xvii) of the service tax .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... having noticed the loophole in the provisions, a further amendment was brought by the finance act, 2003. section 158 of the finance act, 2003 retrospectively amended the section 68 and sought to insert a new section 71a in the finance act, 1994, with retrospective effect. the section 158 would read as under: 158. during the period commencing on and from ..... the interest sought to be recovered from the appellants, relying upon section 116 and 117 of the finance act of 2000, which amended section 65 of finance act, 1994 retrospectively.the said section 116 & 117 read as under: section 116 and 117 of the finance act, 2000 amendment of act 32 of 1994. 116. during the period commencing on and from ..... . as there was no action initiated for the recovery of interest from the appellants, the department's contention that he case is covered under section 117 of finance act, 2000, miserably fails. if no attempt was made during the relevant period to raise any demand, the said action cannot be validated by .....

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... . having noticed the loophole in the provisions, a further amendment was brought by the finance act, 2003. section 158 of the finance act, 2003 retrospectively amended the section 68 and sought to insert a new section 71a in the finance act, 1994, with retrospective effect. the section 158 would read as under: 158. during the period commencing on and from the ..... set aside the same.5. in respect of the interest sought to be recovered from the appellants, relying upon section 116 and 117 of the finance act of 2000, which amended section 65 of finance act, 1994 retrospectively.the said section 116 & 117 read as under: 116. during the period commencing on and from the 16^th day of ..... period. as there was no action initiated for the recovery of interest from the appellants, the department's contention that he case is covered under section 117 of finance act, 2000, miserably fails. if no attempt was made during the relevant period to raise any demand, the said action cannot be validated by taking .....