Judgment Search Results Home > Cases Phrase: finance act 1968 Court: customs excise and service tax appellate tribunal cestat Page 11 of about 10,965 results (1.699 seconds)

Kbace Tech Pvt. Ltd. and Others Vs. Cce/Cst, Bangalore and Others

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 .....

Kei-rsos Maritime Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)14STJ60CESTAT(Chennai)

..... commissioner cannot be heard to say that the appellants should be deemed to have been authorised to perform port services in terms of section 65(82) of the finance act, 1994. in the absence of express permission, we have found a valid point in the submissions made by learned counsel. accordingly, it is prima facie held that ..... it is also submitted that, from 01.05.2006, the date on which "support services for business or commerce" were introduced for levy of service tax under the finance act, 1994, the appellants have been paying service tax in this category in respect of the services in question. for the period may-december, 2006, they accordingly paid over ..... in both the cases, the challenge is against demand of service tax raised on the assessee in the category of "port services" defined under section 65(82) of the finance act, 1994. in one case, the appellants were engaged by m/s. chennai petroleum corporation ltd. (cpcl, for short) to undertake a variety of activities in relation to .....

Rana Rubber Industries Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(32)ELT433TriDel

..... is no substance in the plea of the learned consultant. the show cause notice had been issued on 30-1-1982 i.e. before the insertion of amendment by finance act, 1982. therefore, there is no question of retrospectivity of offence in the instant case and the offence of the appellant here does not merely relate to the amendment ..... by it from its customers. this explanation has been given retrospective effect from 1-10-1975. amendment made by the finance act, 1982 giving retrospective effect from 1-10-1975 would prevail and the judgment of orissa high court mentioned supra would have no applicability here in the instant case. (v ..... in the case of bizy industries 1982 (10) elt 109 (ori)). we are unable to accept this plea as well. an amendment of section 4 by the finance act, 1982 inserted an explanation to the effect that the duty actually payable by an assessee to the department alone would be deductible from the price of the goods charged .....

Commissioner of Central Excise Vs. S.B. Gopalakrishna

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2004)(92)ECC359

..... this case is whether services rendered by the respondent who is engaged as a valuer of immovable property, would be liable to pay service tax leviable under the finance act, 1994, as a consulting engineer.3. shri l. narasimha murthy, learned jdr, appearing for the revenue submitted that the commissioner (appeals) ordered in holding ..... of immovable property or plant and machinery, he is obviously rendering the services as a "consulting engineer" within the meaning of section 65(48(g) of the finance act. we cannot, therefore, accept the contention raised by the petitioner that such engineers who offer the advice in their capacity as the "registered valuers" of immovable ..... immovable property or plant and machinery, he is obviously rendering the service as a "consulting engineer" within the meaning of section 65(48)(g) of the finance act, 1994. since this position has been analysed by the madras high court, respectfully following the same, we accept the plea of the revenue and accordingly held .....

Mafatlal Industries Ltd. Vs. Collector C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1991)LC65Tri(Mum.)bai

..... , notwithstanding the delhi high court's judgment against the revenue.hence, in our view, issue of a further notice under section 51(2)(d) of the finance act for being acted upon is redundant. even without such a notice so long as there are notices issued under section 11-a on the very same issue they get validated because ..... do not find any merits in the arguments of the learned advocate that further notices are required to be issued after amendment, invoking section 51(2)(d) of the finance act.accordingly, we decide the point in favour of the revenue and reject the contention of the appellants on this score.25. regarding the 3rd issue, though this is not ..... , in our view even if the demand has been nullified by the court judgment, because of the specific deeming provisions laid down in section 51(2) of the finance act, it should be deemed to have been for all purposes as validly and effectively taken. hence, such a demand issued even prior to 20-2-1982 gets automatically validated .....

Modern Denim Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... imposed retrospectively in the year 2000. we also find that the larger bench has not taken into consideration the provisions under clause (c) of section 109 of the finance act, 2000 authorising recovery of duties levied with retrospective effect.10. as such, we are of the considered view that he decision of the larger bench in the case ..... notification no. 2/95 has to be read to be granting exemption from the basic custom duty only. he further states that by retrospective amendment made through the finance act, 2000, a fresh levy was imposed on dta clearances in addition to the basic customs duty in the form of additional duties of customs and it is not conceivable ..... be made of all such duties of excise which have not been collected as if the amendment made by the finance act and been inforce at all material times. it is his contention that this provision in the finance act reinforces his argument as above regarding the nature of levy being a fresh one and an earlier exemption not being .....

Vanasthali Textiles Industries Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)8STT329

..... services recipient is liable to pay the service tax. this proposition of the law was challenged by trade in different forums and retrospective amendment was carried out to the finance act, 1994, which included in the statute, the provisions for collecting the service tax from the recipient of the services. the appellant paid the service tax involved in ..... be seen that till this retrospective amendment the payment of service tax under section 68 was to be made only by the service provider. after the retrospective amendment in finance act, 2003, the receiver of the services from g.t.o. was also made liable to pay service tax. since the calculation of service tax liability would have ..... been a bone of contention, the finance act, 2003, sought to insert a new section 71a to make the receiver of services of g.t.o. to file returns. this insertion was necessitated as the provisions .....

Garibdasji Distributors Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)11STR145

..... they did by issue of the show-cause notice.8. the revenue's appeal is against reduction of penalty ordered by the lower appellate authority under section 76 of the finance act, 1994. no valid reason has been stated against the exercise of discretion by the appellate authority. this tribunal cannot substitute its discretion for that which has been exercised by ..... immediately. 5. i impose a penalty of rs. 35,343/- under section 76 of the finance act, 1994 for the delayed payment of service tax during the period from 01.04.2000 to 30.06.2002. 6. i impose a penalty of rs. 35,343/- under ..... immediately. 3. m/s. gd is directed to pay interest at the appropriate rates on the amount of service tax at (1) above, as per section 75 of the finance act, 1994. 4. i appropriate an amount of rs. 10,611/- paid by them on various dates towards interest on delayed payment. they are directed to pay the balance interest .....

Bangalore Commercial Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... all the services covered by the mou are business auxiliary services as defined under finance act, 1994 as amended by finance act, 2003. he has furnished the definition of "business auxiliary service" which reads as under : (19) "business auxiliary service" means any service in ..... submitted by the learned counsel for the appellants that all the services covered the mou are "business auxiliary services" as defined under the finance act, 1994 as amended by the finance act, 2003.3. i have examined the records and heard both sides. it is submitted by the learned counsel for the appellants that ..... or indirectly providing in any manner for recruitment or manpower for the client". as regards market research agency, again, this expression as defined under the finance act 1994, means "any commercial concern engaged in conduction of market research in any manner in relation to any product, service or utility including all types .....

Ginni International Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)6STT491

..... be seen that till this retrospective amendment the payment of service tax under section 68 was to be made only by the service provider. after the retrospective amendment in finance act, 2003, the receiver of the services from g.t.o. was also made liable to pay service tax. since the calculation of service tax liability would have ..... been a bone of contention, the finance act, 2003, sought to insert a new section 71a to make the receiver of services of g.t.o. to file returns. this insertion was necessitated as the provisions ..... of sections 69 and 70 of finance act, 1994 applied only to service provider. by inserting section 71a, the finance act, 2003 made the service receivers to file return to the authorities to ascertain the service tax liability. the said section 71a also .....