Judgment Search Results Home > Cases Phrase: finance act 1968 Court: customs excise and service tax appellate tribunal cestat ahmedabad Page 2 of about 81 results (0.053 seconds)

Cce and C Vs. Shreeji Travels

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2007)8STJ351CESTATAhmedabad

1. this appeal is directed against the order-in-appeal dated 28.1.2005 vide which penalty imposed on the respondents under section 78 of the finance act, 1994 has been set aside.2. none appeared on behalf of the respondents nor there is any request for adjournment. since the issue is on the board for quite a ..... the record that the respondents are not in appeal against imposition of penalty on them under section 76 and 77 of the finance act, 1994. as regards setting aside of the penalty imposed on the respondents under section 78 of the finance act, 1994 the learned commissioner (appeals) in his order-in-appeal has held as under: - as regards imposition of penalty under section ..... 78 of finance act, 1994 for suppressing the value of taxable service with an intent to evade service tax, the appellant in their plea stated that the amount of rs. 21,040/- was already .....

M/S. Earth Enterprise Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... sides and perused the records. 3. the issue involved in this case in nutshell is whether the first appellate authority was correct in imposing penalty under section 78 of the finance act, 1994, on an appeal filed by the department against order in original vide which adjudicating authority has not imposed any penalty under section 78 of the ..... finance act, 1994. 4. it is undisputed that the appellant is providing services to gujarat energy transmission corporation ltd. in form of industrial and commercial, consultant services as such for the transmission ..... , question of imposing does not arise. 5. in view of the foregoing, i find that the impugned order to the extent it imposes equivalent penalty under section 78 of the finance act, 1994 is unsustainable and accordingly set aside. the impugned order is set aside and appeal is allowed.

Gujarat Security Services Vs. Cst

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2008)(223)ELT209TriAhmd

..... adjudicated by the asst. commissioner confirming the demand of duty of rs. 11,85,783/- and imposing personal penalty of identical amount under section 76 of the finance act in addition to imposition of penalties under the other sections. the said order of the asst.commissioner was put to challenge by the appellant before commissioner (appeals) ..... such attained finality.2. subsequent to the above development, appellant vide their letter dt.20/10/2005 filed an application in terms of section 74 of the finance act for rectifying the mistake in the earlier order on the ground that the number of days delay in depositing the tax considered by the adjudicating authority was ..... dismissed subsequently by the commissioner (appeals). in view of this there can be no rectification at the stage in terms of provisions of section 74(2) of the finance act, 1994. it may also be mentioned here, that there is no apparent mistake in the calculation of number of days as mentioned in your application. the days .....

C.C.E. Vs. Parekh Apparels

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2008)9STR87

..... forwarding agency, they cannot be construed to be a consignment agent as provided in finance act and cannot be subject to service tax under the finance act.2. the appellate authority has considered the terms of agreement between the appellant and m/s itc ltd. and has noticed following the relevant clauses ..... above, unless a consignment agent renders services relating to clearing and forwarding agency, it would not come within the definition of a clearing and forwarding agent as contemplated under the act and that in view of the fact that none of the activities rendered by them under the agreement are related to either directly or indirectly to that a clearing and .....

M/S. Jmc Projects (India) Limited Vs. Commissioner of Service Tax Ahme ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... to 1-6-2007. this is because works contract describes the nature of the activity more specifically and, therefore, as per the provisions of section 65a of the finance act, 1994, it would be the appropriate classification for the part of the service provided after that date. 3. as regards applicability of composition scheme, the material ..... order passed by the commissioner confirming the demand of service tax along with interest and imposing penalties on the appellant both under section 76 and 78 of the finance act, 1994 is required to be upheld. 6. heard both sides and perused the case records/ written submissions made by either sides. the main issue required to ..... at the concessional rate. the appellant ought to have paid service tax at the normal rate as per provisions of section 66 read with section 67 of the finance act, 1994. this was precisely the point explained to shri amit k. raval, vice president (accounts) and central excise authorized signatory of the appellant company at the .....

M/S. Camex Reality Pvt.Ltd. Vs. Cst Ahmedabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... service tax of rs.2,14,403/- along with interest of rs.60,667/-. it is now the case of the appellant that no penalty under section 76 of the finance act, 1994 should be imposed. 2. shri jigar shah (adv.) appearing on behalf of the appellant argued that appellant had specifically mentioned in their st-3 return for the relevant period ..... of service tax in view of delhi high court s order and hence there cannot be any intention to evade payment of duty and as per section 80 of the finance act, 1994 no penalty is attracted when a reasonable cause is shown. he relied upon the following case laws of cestat:- i). euro ceramics ltd vs cce rajkot [2013 (32) str .....

M/S. Chimanlal Shantilal Shah and Others Vs. Cst Ahmedabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... is also his submission that the appellants are covered by the retrospective amendment made by the central government of india to section 80 of finance act, 1994 which talks about the granting/setting aside of the penalty imposed under the category of renting of immovable property service. 5. i ..... of the president. 6. we find that the appellants case is squarely covered for non imposition of penalties under section 80a of the finance act, 1994. accordingly, the penalties imposed on the appellants under section 76, 77 and 78 are liable to be set aside and we ..... of the properties on which service tax liability has been demanded by the authorities under the provisions of section 65(105)(zzzz) of the finance fact, 1994. it is his submission that the appellants though initially contested the service tax liability, on 28.09.11 paid the ..... penalties are imposed under various sections, are set aside by invoking the provisions of section 80(2) of finance act, 1994 and appeals to that extent allowed. .....

M/S. Patel Air Freight Vs. Commissioner of Central Excise and S.T., Va ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... . 5. matter has been examined and clarification in respect of each of the above mentioned issues is as under, - (a). when the substantive law i.e. section 67 of the finance act, 1994 treats such book adjustments etc., as deemed payment, there is no reason for denying such extended meaning to the word payment for availment of credit. as far as the ..... case of associate enterprises, credit of service tax can be availed of when the payment has been made to the service provider in terms of section 67(4)(c) of finance act, 1994 and the service tax has been paid to the government account. (b) in the cases where the receiver of service reduces the amount mentioned in the invoice/bill/challan .....

M/S. Shree Bhairav Travels Vs. Cce Vadodara-ii

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... tax figures vis-a-vis those given in st-3 returns. option of 25% payment of penalty admissible under section 78 of finance act, 1994 has also not been extended to the appellant. quantum of penalties under section 76 of the finance act, 1994 will also depend upon the short levy, if any, recalculated and determined by the adjudicating authority. in view of the .....

C.S.T. Vs. Pepsi Cola India Marketing Co.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... to why the penalty should not be imposed upon them as provided under section 76 and 77 of chapter v of the finance act, 1994 for contravention of provisions of section 68 and 70 respectively of chapter v of the finance act, 1994. section 68 ibid deals with the payment of service tax at the rate specified in section 66 in such manner and .....