Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... liability was discharged on 30.11.06, along with interest. the only challenge is to the imposition of penalties under the provisions of section 76, 77 and 78 of the finance act, 1994 on the ground that tax liability was introduced in september-04 and they were not aware of their liability until it was pointed out by the authorities. 2. i .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
1. for reasons recorded below, i waived predeposit and proceeded to hear the appeal itself at this stage with the consent of both sides, as the issue stands settled in favour of the assessees by earlier decision of the tribunal. 2. the assessees have deposited the service tax and the interest even prior to the issue of the show-cause notice. therefore, the only question for decision is as to whether penalty proceedings can continue even after the payment of tax and interest prior to the issue of the notice. this issue stands decided in favour of the assessees by tribunals decision in amiras enterprises vs cce rajkot [2010 (20) str 631] and service care vs cst, chennai [2010 (20) str 344] wherein it has been held that proceedings including that for penalty are deemed to have concluded as per section 73 (3) of the finance act, 1994 when tax and interest were paid before issue of scn. following the ratio of the above decision, i set aside the penalty and allow the appeal.
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... financial services/business auxiliary service as a direct selling agent for m/s.hdfc bank ltd., is aggrieved by the imposition of penalties under section 76 and 78 of the finance act, 1994 for delay in payment of service tax on agency commission and incentives. revenue is in appeal against the reduction of penalties by the commissioner (appeals). 2. i heard both .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... and certification services. the lower appellate authority upheld the rejection of the refund claims. hence this appeal. 2. i have heard both sides. section 65 (105) of chapter 5 of finance act, 1994 defines the expression technical inspection and certification services as under :-technical inspection and certification means inspection or examination of goods or process of material or any immovable property to ..... the charges collected by the bis towards marking fee is part and parcel of the cost of the services rendered by the agency. in terms of section 67 of the finance act, 1994, value of taxable service shall be the gross amount charged by the service provider for such service rendered by him. therefore, marking fee charged by bis is includible in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... . penalty on the assessees is, therefore, sustainable under provisions of section 78 and penalty under section 76 is set aside for the reason that sections 76 and 78 of the finance act, 1994 are mutually exclusive. at this stage, the assessees drew my attention to their being entitled to the benefit of abatement under notification no.9/2004-s.t., dated 09 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... .21/2003 dated 18.11.2003 service tax together with interest was demanded and a penalty of rs.57,200/- was imposed under the provision of section 76 of the finance act, 1994 as amended for belated payment of tax during the period 1.9.1999 to 30.9.2002. show-cause notice dated 22.6.2004 under section 74 was issued ..... by the imposition of the penalty of rs.57,200/-, the proper course to have been followed was to issue notice for revision in terms of section 84 of the finance act, 1994 and proceed to pass fresh orders in revision. 3. in the light of the above discussion, i uphold the impugned order and reject the appeal.
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... in the cited case of malappuram distt. parallel college association (supra). it has been held by honble kerala high court in the cited case that the provisions of the finance act, 1994 authorizing levy of service tax on parallel colleges are arbitrary and violative of article 14 of the constitution of india. it has also been held by the honble .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... on which the service tax for the month of september 04 ought to have been paid until the payment of the tax, under section 76 of chapter v of the finance act, 1994. 2. i find that the issue as to whether the appellants are rendering tour operator services is no longer res in tegra as in the case of the same .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... in the case of gedee weiler pvt. ltd. vs cce coimbatore [2010-tiol-603]. as regards penalty, i find that in view of clear language of section 80 of the finance act, 1994, the assessees are correct in contending that once the shelter under section 80 has been extended by the commissioner (appeals) and this part of the order has not been ..... the assessees challenge the demand of service tax of rs.37,637/- together with interest and penalties imposed under sections 76 and 78 of the central excise act, 1944. the demand is on certain activities such as processing and assembling jeans buttons with metal inserts and nylon inserts, and processing needle threader, on the ground that the processes .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... the reasons put forth by the assessees for delay in payment of service tax has reasonable cause so as to extend to them the shelter under section 80 of the finance act, 1994. the commissioner has given detailed finding in para 7.3 of the impugned order for rejecting the submission of the assessee that they had reasonable cause for the delay ..... reasonable cause for delayed payment of service tax. in view of the above, i am unable to persuade myself to show any leniency in terms of section 80 of the act. 3. as i am not satisfied with the reasons for delay in payment, i uphold the impugned order relating to imposition of penalty, and dismiss the appeal.
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