Judgment Search Results Home > Cases Phrase: finance act 1968 Court: customs excise and service tax appellate tribunal cestat ahmedabad Page 6 of about 81 results (0.072 seconds)

M/S. Essar Projects Limited Vs. Commissioner Central Excise and S.T., ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... remainder four tasks/services performed after 01.06.2007. the task/service which was already performed prior to 01.06.2007 is not regarded, for the purposes of the finance act, 1994, as workscontract service and therefore in respect of the service covered by such a task, there can never be an option available to an assessee to pay tax ..... rule 2(c) as meaning service provided in relation to execution of the works contract referred to in sub-clause (zzzza) of clause 105 of section 65 of the act. 25. the impugned circular merely reiterates the eligibility criterion specified in rule 3(3), as the condition precedent for entitlement to exercise an option for coming within the composition; ..... rule 3(3) of the 2007 rules and, therefore, we do not go into the said issue. in our opinion, the impugned circular is not contrary to the act or the statutory rules made thereunder and the impugned circular only provides guidelines as to how the provisions of rule 3(3) of the 2007 rules are to be interpreted .....

Commissioner of Service Tax Vs. Indra Cotton Mills Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2007)6STT375

..... the appeal itself after condoning the delay of one day in filing the appeal.2. in the instant case, show cause notice had been issued invoking section 73 of the finance act, 1994. the impugned order has been passed relying on the judgment of the tribunal in l. h. sugar factories ltd. v. cce . the lower appellate authority has cited the following ..... are not sustainable both under the provisions of section 73 as it stood on the date of issue of show cause notice and also under the provisions as amended by finance act, 2003. in the result, we set aside the order impugned and allow the appeals.3. the above decision of the tribunal has been affirmed by the apex court as reported .....

Chaitanya Advertising Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2007)5STR204

2. the learned advocate appearing for the appellant submits that the appeal has been filed challenging the imposition of penalty of rs. 73,293 under section 76 of the finance act, 1994. it is seen that the commissioner (appeals) has restricted the penalty amount under section 76 to rs. 73,293 being the service tax amount payable by the appellants. the .....

Ahmedabad Education Society Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2008)9STR479

..... . however, he submits that imposition of penalty on them is not at all justified as they had no intention to evade taxes and seeks benefit of section 80 of the finance act, 1994.5. learned dr reiterates the findings of the commissioner (appeals) and submits that sufficient leniency has been shown by her.6. i have carefully considered the submissions of both .....

L.K. Detective and Security Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2007)7STR321

..... days therefore, the adjudicating authority has imposed penalty only for 849 days at rs. 100 per day being the minimum penalty imposable under the provisions of section 76 of the finance act, 1994.since the adjudicating authority has imposed a minimum penalty under the said provisions and the said penalty has also been upheld by the commissioner (appeals) and the commissioner (appeals .....

L and T Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2007)9STT356

..... entered into for execution, would not get covered under consulting engineering services. another aspect which is to be considered is that finance bill of 2007 has included works contract services as taxable in clause no. (zzzza) to section 65(105) of finance act 1994. since the service tax liability on works contract is brought into net from 2007, it can be argued that .....

Sandipani Academy Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2007)9STT431

..... appellant had taken the advance amount for services falling in the category of "commercial training or coaching" as defined in clause (26) of section 65 of chapter-v of the finance act, 1994. it appears that in the context of similar case where amount was received before 1-7-2003 and services were rendered thereafter, the hon'ble high court of gujarat .....

Commissioner of S.T. Vs. Trumac Engg. Co. Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... tax under consulting engineer service. further the government has specifically covered this service for levy of service tax with effect from 10-9-2004 under section 65(55b) of the finance act, 1944 as "intellectual property service" and with effect from 10-9-2004 the appellants had been discharging their service tax liability on this service under intellectual property service. the definition .....

M/S. Enbee Education Centre Pvt.Ltd. Vs. Cce Vadodara

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... credit on the common input services i.e. courier services cannot be denied to the appellant. in yet another angle of the case, it has to be noted that in finance act, 2010, the central government of india has passed a retrospective amendment to the provisions of rule 6 of cenvat credit rules, 2004 wherein the central government accepted the proposition of .....

Sanathan Texturisers Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... circular has been issued in respect of nccd on goods exported under bond but in para 2 of the said circular, it stands clarified that - "though nccd is levied under finance act, 2001, it is a duty of excise." as such, the appellants contention is that they were under a bonafide belief that nccd can be paid from cenvat credit account, required .....