Judgment Search Results Home > Cases Phrase: finance act 1968 Court: customs excise and service tax appellate tribunal cestat ahmedabad Page 1 of about 81 results (0.110 seconds)

M/S. Doshion Veolia Water Solutions Pvt. Ltd Vs. C.S.T. Service Tax, A ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... in the second round of litigation, the adjudicating authority again confirmed the demands raised alongwith interest and also imposed penalties under sections 76, 77 and 78 of the finance act, 1994. the appellant contested the matter before the first appellate authority unsuccessfully. 4. on perusal of the records, i find that for the month of november 2005 ..... service tax liability was issued on 01.09.2008. on the date of issuance of show cause notice, there were explicit provisions in section 78 of the finance act, 1994 which mandated that simultaneous penalty cannot be imposed under section 76 and section 78 on an assessee. since there was a specific provision of imposition of ..... penalty under section 76 or section 78 of the finance act, 1994, i find that the penalties imposed on the appellant under section 76 of the finance act, 1994 is not in accordance with the law and is liable to be set aside. penalties imposed by the .....

Commissioner of Central Excise and S.T., Vadodara Vs. M/S. Banco Produ ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... be chargeable only once under section 93 of finance act, 2004 and section 138 of finance act, 2007 on the sum of basic customs duty and additional customs duty. ..... not include education cess and sandh cess under section 94 of finance act, 2004 and section 139 of finance act, 2007. in other words, the education cess and sandh cess would ..... of like goods into india under customs act, 1962 read with indian customs tariff act, 1975 or any other law for the time being in force, this aggregate of duties of customs on which education cess under section 93 of finance act, 2004 ad sandh cess under section 138 of finance act, 2007 is to be charged, would .....

M/S. Tarachandra Engineering Pvt.Ltd. Vs. Cce Vadodara-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... paid the service tax immediately. that inspite of this fact, it was held by delhi cestat that penalty under section 78 is not imposable as per section 80 of finance act, 1994. 3. shri j. nair (a.r.) appearing on behalf of the revenue argued that penalty has been correctly imposed upon the appellant by the lower authorities ..... as there was a reasonable cause for delay in filing the returns and payment of service tax, therefore, their case is covered by the provisions to section 80 of finance act, 1994. he relied upon the judgment of cestat delhi in the case of cst new delhi vs competent automobiles co. ltd [2011 (29) str 561 (tri-del ..... in addition, the appellant is also engaged in rendering taxable services under the category of management, maintenance and repair services as defined under section 65 (108)(zzg) of finance act, 1994. the appellant failed to get the later category of service registered with the department and also belatedly filed st-3 returns for the period october 2007 to march .....

M/S. Psl Ltd. Vs. Cce Daman

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... considers the language employee in the proviso below sub-section (1) of section 68 and the provisions of section 71a of the finance act, 1994, it is not possible to state that the language of the statute is so clear that any default can be fastened on the respondent-assessee. 8. ..... to be substituted w.e.f. 10.09.2004 provisions of the said section could not be made applicable despite retrospective amendment in sections 68 and 71a of the finance act, 1994. in these circumstances, admittedly, the assessee could not be faulted with for not having filed a return after getting himself registered. more particularly, when one ..... high court of gujarat in the case of eimco elecon ltd (supra) held as under:- it is not in dispute that till finance act, 2003 introduced under sub-section (1) of section 68 of the finance act, 1994 the liability to pay service tax was on the person providing taxable service, and not on the recipient. simultaneously, section 71a .....

C.C.E. Vs. Gujarat Borisil Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2007)13STT306

..... sugar factories ltd. reported in 2005 (187) elt 5 (sc) and submits that the said decision has been taken into account the amendments by the finance act, 2000 as well as amendment by finance act, 2003 and came to the conclusion as follows: 8. in view of the above provision, the appellants are deemed to be persons liable to pay ..... manner on the basis of the self assessment of the service tax and the provisions of section 71 shall apply accordingly. section 73 has also undergone certain amendments by finance act, 2003. after the amendment section 73 reads as follows: (a) the assistant commissioner of central excise or, as the case may be, the deputy commissioner of ..... was issued. b) the original authority by his order dated 20.4.05 confirmed the demand of duty; ordered recovery of interest in terms of section 75 of the finance act, 1994. he also imposed penalty under various sections. c) the commissioner (appeals) allowed the appeal by the party on the ground that there was no provision under .....

Paras Advertising and Marketing Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2007)5STR205

..... of service tax under section 76 of the finance act, 1994 ; penalty of rs. 6,000 under section 77 of the finance act, 1994 ; penalty of rs. 2,00,00,000 under section 78 of the finance act, 1994; penalty of rs. 500 under section 75a of the finance act, 1994 and also imposed interest under section 75 of the finance act, 1994.3. shri ashwin shah representing the appellants .....

M/S. Sonu Enterprises Vs. Commissioner of Central Excise and S.T. Sura ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... first appellate authority that there was delay in filing appeal before the commissioner (appeals) beyond the condonable time limit as prescribed under section 85(3a) of the finance act, 1994. it has been correctly held by the first appellate authority that delay in filing appeal is beyond the specified limit and cannot be condoned. there is ..... of the revenue argued that there is no provision in the service tax provisions to condone the delay beyond the statutory limit provided under section 85(3a) of the finance act, 1994. 4. heard both sides and perused the case records. as the issue lies in a narrow compass, therefore, after allowing the stay application, appeal itself ..... there was delay of 4 months and 20 days in filing appeal, which is beyond the condonable period of three months under section 85 (3a) of the finance act, 1994. it was his case that due to inevitable circumstances the appellant could not file appeal before the first appellate authority as the appellants son was having poor .....

M/S. Everest Composites Pvt.Ltd Vs. Cce Vadodara-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... adjudicating authority, after following the due process of law, confirmed the demands raised with interest, disallowed cenvat credit and imposed penalties under sections 76, 77 and 78 of finance act, 1994. on an appeal, the first appellate authority confirmed the demand with interest as it was not contested, set aside the order-in-original which disallowed the cenvat ..... 7c of service tax rules, 1994. 4. the appellant is represented and the ld.counsel submits that the penalties imposed on the appellant under section 76 of finance act, 1994 should be set aside as the appellant has discharged the service tax liability before the issuance of show cause notice. he would rely upon the decision of ..... perusal of the records, i find that the issue which falls for my consideration is whether the appellant needs to be penalized under section 76 and 78 of finance act, 1994 simultaneously. on perusal of the records, i find that both the show cause notices dt.16.07.2009 and dt.08.09.2009 are issued for .....

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... them was governed or regulated under a specific enactment and the finance act, 1944 has also borrowed the counters of the taxing entry with reference to same, as can be seen from the relevant definition s extracted herein ..... cognate legislature governing the rendition of such services. for ease of reference some illustrative services are being extracted herein below: a. chapter v of the finance act, 1994, initially introduced the levy of service tax on following three services viz. telegraph services, general insurance services and stock broker services. each of ..... are classifiable under port services and are liable to pay the differential service tax and demanded interest; imposed equivalent penalties under various sections of the finance act, 1994. 3. ld. counsel appearing on behalf of the appellant after taking us through the order-in-original, made submissions which are summarized as .....

M/S. Filatex India Limited and Another Vs. Commissioner of Central Exc ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... , it is the policy to grant relief form element of domestic taxes on goods, which are exported. accordingly, it is clarified that no nccd leviable under section 129 of finance act, 2001 to be paid on the goods exported under bond. no doubt if export does not eventually take place the goods would be subject to all duties of excise including ..... under bond. the duty demands are issued on the ground that the said notification does not apply to nccd. 2. board has examined the matter. though nccd is levied under finance act, 2001, it is a duty of excise. notification no. 42/2001-c.e. (n.t.), dated 26-6-2001 issued under rule 19 of central excise rules, 2001 ..... and chargeability of nccd, cbec vide circular no 641/32/2002-cx dated 26.06.2002 has issued following clarification:- i am directed to refer to section 129 of the finance act, 2001 relating to imposition of national calamity contingent duty (nccd) and notification no. 42/2001-c.e. (n.t.), dated 26-6-2001 relating to export of goods without .....