Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... remitting tax. at any rate, when the appellant did not owe any money to the government in view of the retrospective amount as per section 97 of finance act, 1994 the demand for interest cannot be sustained. 5. i have considered submissions on both sides. i find merit in the argument of the counsel for ..... that the amount already paid by the appellant be credited to the consumer welfare fund in terms of section 73a(6) of the finance act, 1994. further the demand for interest of rs.1,21,011/- was confirmed against the appellant. aggrieved by the order, the appellant filed appeal with commissioner ( ..... an interest amount of rs.1,31,888/-. by the time of adjudication, section 97 was inserted in finance act, 1994 exempting service tax in respect of management, maintenance and repair service retrospectively from 16-05-2005, by finance act 2012. consequently at the time of adjudication, the demand for tax was dropped. the adjudicating authority ordered .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... power of remand is valid and therefore the commissioner (appeals) could not have remanded to the original authority the issue relating to determination of penalty under section 76 of the finance act. however, he has practical difficulties in ascertaining the actual delay that may be involved in payment of tax which depends on the date on which the respondents pay the differential ..... service tax is payable by the respondent as recipient for the period from 16.6.2005 to 17.4.2006 i.e. prior to introduction of section 66a of the finance act, 1994 b) the demand relating to the period 18.4.2006 to 30.9.2007 is time-barred. c) the demand relating to the period from 1.10.2007 ..... services were required to pay service tax of rs.3,10,446/- along with interest and that they are liable to penalties under section 76, 77 and 78 of the finance act, 1994. original authority confirmed the demand as proposed in the scn and imposed penalties of rs.3,10,446/- under section 78 and rs.5000/- under section 77 of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... ble delhi high court. the appellants are, therefore, allowed to pay 25% of the penalty imposed under section 78 of the finance act, 1994 within 15 days from today. in the event of non-payment of the reduced penalty by the due date, full amount will be payable by the appellants. 4. the ..... payment of tax in time which has been subsequently paid along with interest after detection by the department. 3. while upholding the imposition of penalty under section 78 of the finance act, 1994, i find that the authorities below have not given an option to the appellants to pay 25% of the penalty as directed under the aforecited decision of the hon ..... 1. heard both sides. ld. advocate appearing for the appellants prays for option to be given for paying 25% of the penalty imposed under section 78 of the finance act, 1994. in support of his claim, he cites the decision of honble delhi high court in the case of k.p.pouches (p) ltd. vs union of india [2008 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... returns and pay tax, as the reason adduced by them is ignorance of law and interpretation of statutory provisions, which is not sufficient to extend the section 80 of the finance act, 1994. i, therefore, uphold the penalty under section 76. however, in the absence of any grounds relied upon by the commissioner to impose the maximum penalty of rs.200/- ..... not enough to hold that the notice has alleged fraud or suppression of facts etc., against the assessees. i, therefore, set aside the penalty imposed under section 78 of the finance act, 1994. as regards the penalty under section 76, i do not see force in the submission of the assessee that they had a reasonable cause for failure to register and ..... the challenge in the present appeal is only to the imposition of penalties under section 76, 77 and 78 of chapter v of the finance act, 1994 the demand of service tax together with interest stands paid and is not challenged. 2. i have heard both sides. i find force in the submission that penalty .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... processor pp-1213 (with standard accessories). the revenue is also in appeal against setting aside of the penalties imposed by the adjudicating authority under section 76 and 77 of the finance act, 1944. 3. i have heard both sides. i find that there is no dispute that m/s.noritsu (importers) discharged duty liability on the four items in dispute and there ..... that there is no warrant to interfere with the impugned order extending credit of rs.5,30,539.50. as regards setting aside of penalty under section 76 of the finance act, 1994, i find that penalty under section 78 has been retained by the lower appellate authority, although reduced. since penalties under section 76 and 78 cannot co-exist, there is ..... required to be imposed in the facts of this case. 4. in the result, the appeal is allowed only to the extent of restoring penalty under section 77 of the finance act, 1944.
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... by the learned counsel is valid. in view of the amendment to the law with effect from 19.8.2009 an order-of-revision passed under section 84 of the finance act, 1994 is out of the purview of the review by the committee of chief commissioners. hence the impugned order-of-review and the appeal filed pursuant to the said ..... out that the reviewing power of the committee of chief commissioners under section 86(2) covers only orders passed by the commissioner under section 73 or section 83a of the finance act, 1994 and not orders passed by the commissioner under section 84 in view of the specific amendment made with effect from 19.8.2009 omitting the reference to section 84 ..... 1. heard both sides. 2. the impugned order dated 13.12.2010 has been passed by the commissioner of central excise, madurai under section 84 of the finance act, 1994 dropping the proceedings which were initiated under a show cause notice dated 24.2.2010 under the said section 84. the present appeal was filed by the department .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... by the learned counsel is valid. in view of the amendment to the law with effect from 19.8.2009 an order-of-revision passed under section 84 of the finance act, 1994 is out of the purview of the review by the committee of chief commissioners. hence the impugned order-of-review and the appeal filed pursuant to the said order ..... out that the reviewing power of the committee of chief commissioners under section 86(2) covers only orders passed by the commissioner under section 73 or section 83a of the finance act, 1994 and not orders passed by the commissioner under section 84 in view of the specific amendment made with effect from 19.8.2009 omitting the reference to section 84 ..... 1. heard both sides. 2. the impugned order dated 10.12.2010 has been passed by the commissioner of central excise, madurai under section 84 of the finance act, 1994 which were initiated under a show cause notice no. 7/2010 (revision) dated 8.6.2010 under the said section 84. the present appeal was filed by the department .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... stating that appellant was engaged to deliver documents on behalf of the said courier. it was also stated in the said letter that professional courier was registered under finance act, 1994 as courier agency and discharged service tax on the moneys received from the clients. therefore, he prays that not only the stay application may be ..... chandigarh as reported in 2010-tiol-1215-cestat-del.-lb. inviting attention to para-9 of the reported decision, it was the submission of ld. counsel that finance act 1994 does not envisage double taxation and once professional courier has paid service tax, the present appellant shall not be liable to tax for the same service provided ..... order of adjudication dt. 31.7.2009 raising service tax demand of rs.59,20,783/- followed by penalty under section 78 of the finance act, 1994 (hereinafter referred to as the act) and interest as leviable on the tax demand under law, the appellant came in appeal challenging that when the appellant provided courier service to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... conclusion excluding the sale of goods, if any, from taxation, bringing out clearly the service aspect appropriately classifiable under taxing entry under section 65 of the finance act, 1944 subject to permissible abatement, if any and tax. 5. in view of our preliminary observations as above, we have viewed that as revenue stake ..... be leviable without examination of the factual aspect of the quantum of goods involved in respect of each contract executed. we may make it clear that finance act, 1994 is not commodity taxation law. it requires service declared as taxable service by law is to be taxed to the extent permitted by law. ..... /escalators for residential and commercial building sizably involved material components and amounting to sale of goods without substantially involving providing of service and is not taxable under finance act, 1944 as commissioning and escalation service provided. 2. moving the stay application, ld. counsel submitted that at page 10 of the adjudication order, the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... used in, or in relation to the manufacture of excisable goods (xviaa) provide for the 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 from the above statutory ..... cenvat credit rules, 2004 have been made by the central govt. in exercise of the powers conferred by section 37 of the central excise act, 1944 and section 94 of the finance act, 1994. the enabling provisions under section 37(2) allow the central govt. to make rules, inter alia, for the following:- (xvia ..... or premises, advertisement or sales promotion, market research storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation .....
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