Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... valorem as paid by them. there was a retrospective amendment of notification no.14/97-ce(nt), dated 03.05.1997 by section 87 of the finance act, 1997. as per section 87 of the finance act, 1997, the restriction of credit of duties paid on the specified petroleum products as per notification, dated 03.05.1997, used as inputs in the ..... court at para14 of the said decision observed that the restriction 10% ad valorem would apply in the entire material period as referred to in section 87 of the finance act, 1997. she further submits that section 57d would apply in the context of credit of duty not to be denied or varied in certain circumstances. it is submitted ..... dated 01.03.1997, new provision of rule 57a and 57b were substituted. it is seen that fuel is specifically mentioned in rule 57b. section 87 of the finance act, 1997 retrospectively validated the notification dated 03.05.1997 issued in exercise of power under rule 57a of the erstwhile rules for the period on and from 23.07.1996 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... is in appeal before tribunal. 4. as far as revenue's appeal is concerned the dispute is now well settled that prior to introduction of section 66a in finance act, 1994, no demand for service tax from recipient of service under reverse charge mechanism as per rule 2 (1) (d) (iv) could be sustained. the ..... ,197/- already paid were appropriated towards these demands. further a penalty of rs.1000/- was imposed under section 77. further penalties under section 76 and 78 of finance act 1994 were imposed. aggrieved by the order, appellant-assessee filed appeal with commissioner (appeals). the commissioner (appeals) took note of the decision of bombay high court ..... 197. subsequently, a show cause notice was issued on 09-05-08 for demanding service tax and interest and also for imposing penalties under various sections of the finance act, 1994. the matter was adjudicated. in the adjudication order, the demand of rs.7,78,559/- was confirmed against the appellant along with interest under section .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... paid during the continuance of the adjudication proceedings. the interest amount has not been paid so far. under the circumstances, the provisions of section 73 (3) of the finance act, 1994 cannot be applied to the facts of the appellants. however, i am of the view that, in the facts and circumstances of the case, imposition of penalty ..... that in case penalty is held to be imposable, there is no case for imposition of penalty under section 76 as well as under section 78 of the finance act, 1994 as the appellants had not paid the tax merely on the ground that the customers had not paid the tax to them and there was no suppression ..... by the appellants partly before issue of the show-cause notice and partly before conclusion of the adjudication proceedings. he states that provisions of section 73 (3) of the finance act, 1994 should have been applied in the case of the appellants and no penalty should have been imposed. as regards interest on the delayed payment, learned advocate undertakes .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... 2008 issued by this office in file of even no. the issues raised by you in the cited letter have been examined with reference to the applicable provisions of finance act, 1994 and the following clarification are issued. (i) there is no mandatory requirement which stipulates to mention that the benefit of reduced penalty (25%) would be ..... 2.0 in view of the above reasons, we humbly request that the adjudicating authority may kindly pass an appropriate order under the provisions of section 74 of the finance act, 1994 by rectifying the error. 2) on 27.9.2010, the office of the asst. commissioner sent the following communication rejecting the clarification sought for by the ..... option in the order in original. but, the same was not mentioned in the said order in original. further, as per the provisions of section 78 of the finance act, 1994, penalty under section 76 cannot be imposed, when penalty under section 78 has been imposed. but, in our case penalty has been imposed under both the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... certification of details relating to refund claim including certification by a chartered accountant. 25. these changes, do not alter the fact that the expression used in the finance act, 1994, speaks of services consumed for providing a taxable service and the expressions used in the cenvat credit rules, 2004 and in the notification issued there under ..... paid on the goods used in, or in relation to the manufacture of excisable goods, (xviaa) provide for credit of service tax leviable under chapter v of the finance act, 1994 (32 of 1994) paid or payable on taxable services used in, or in relation to, the manufacture of excisable goods, (xxviii) provide for the lapsing ..... 2004, have been made by the central government in exercise of the powers conferred by section 37 of the central excise act, 1944 and section 94 of the finance act, 1994. the provisions of the finance act, 1994 continue to govern the field of service tax in the absence of a separate law enacted by the parliament to deal .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... the cenvat credit may be utilised for payment of (a). xxx xxx xxx xxx xxx (e). service tax on any output service" e).section 68 (2) of finance act, 1994 provides payment of service tax as under :- "(2). notwithstanding anything contained in sub-section (1), in respect of any taxable service notified by the central government ..... was substituted as under:- "(p). output servicemeans any taxable service, excluding the taxable service referred to in sub-clause (zzp) of clause (105) of section 65 of the finance act, provided by the provider of taxable service, to a customer, client, subscriber, policy holder or any other person, as the case may be, and the expressions 'provider' ..... 2006 to january 2007. the adjudicating authority confirmed the demand of service tax of rs.10,27,257/- along with interest under section 73 (1) of the finance act, 1994 and disallowed the cenvat credit of rs.10,27,257/- under rule 14 of the ccr 2007 utilized towards the payment of tax and imposed penalty. commissioner .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... have heard both sides. section 80 of the finance act provides that notwithstanding anything contained in the provisions of sections 76, 77 and 78, no penalty shall be imposable on the assessee for any failure referred to in the said ..... the revenue is aggrieved by the setting aside of penalties imposed on the assessees herein under the provisions of sections 76 and 78 of the finance act, 1994, on the ground that the assessees had established reasonable cause for failure to pay the service tax leviable within time, and extended the protection under section 80. 2. i ..... held that the assessees were guilty of suppression with intention to evade payment of tax so as to make them liable to penalty under sections 76 and 78 of the finance act, 1944. the commissioner (appeals) has therefore rightly extended the protection under section 80 of the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... appellant did not pay service tax for the impugned period, the range officer called for records and issued a scn demanding service tax and imposing various penalties under the finance act, 1994. after issuance of the scn, the appellant paid the service tax along with interest. the adjudicating authority confirmed the demand along with interest and the same ..... . it is also submitted that for the earlier period and the subsequent period, penalties have been dropped. therefore, it is prayed that benefit of section 80 of the finance act, 1994 be given and penalty be waived. 4. on the other hand, learned sdr, opposing the contention of the learned counsel, submitted that for the earlier period ..... fact that for the earlier period, the service tax was paid on 5.1.2009 and this tribunal has dropped the penalty by invoking section 80 of the finance act, 1994, in this case also, the appellant has paid service tax after issuance of the scn in nov-09 for subsequent scns they have paid service tax after .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... 80 of the finance act, 1994 in order to drop proceedings for penalty under section 76. in other words, he has held that there is reasonable cause for the failure to pay tax. ..... 77 (1) (a) of the finance act, 1994. as regards penalty under section 78, i note that the adjudicating authority (whose order has been upheld by the lower appellate authority) has extended the shelter under section ..... i find merit in the contention of the assessees that penalty under section 77 (1) (a) cannot be sustained for the reason that this provision was brought into finance act, 1994 only w.e.f. may 2008, while the period for which tax has been demanded is prior thereto. i, therefore, set aside the penalty imposed under section .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... section 73(3) of finance act, 1994, penalty under section 76 cannot be imposed. i would like to go by the decision of the honble karnataka high court in this regard. 8. further, ..... this position has been incorporated in section 73(3) by adding explanation 2 in the said sub-section with effect from 08-05-2010 by amendment carried out through finance act 2010. 7. the honble karnataka high court in the case of adecco flexione workforce solutions ltd. (supra) has very categorically ruled that were payments are made under ..... this appeal before the tribunal. 2. arguing for the appellant, the ld. counsel for the appellant submits that as per the provisions of section 73 (3) of finance act, 1994, where an assessee pays tax short levied or short paid before issue of show cause notice under section 73(1) and informs the central excise officer of .....
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