Judgment Search Results Home > Cases Phrase: finance act 1968 Court: customs excise and service tax appellate tribunal cestat Page 20 of about 10,965 results (0.105 seconds)

R.R. Paints Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... in respect of dutiable as well as exempted goods and has not maintained separate records. even after the retrospective amendment to the cenvat credit rules by finance act, 2010, the appellant neither made an application for reversal of proportionate credit nor reversed the proportionate credit which should have been done within six months ..... from the date of enactment of finance act, 2010. in view of the above position, the appellant cannot now plead that they would reverse the proportionate cenvat credit. 5. i have carefully ..... date of receipt of the communication from the commissioner in this regard. it may thus be seen that specific time limits have been prescribed in the finance act, 2010 for regularization of the cenvat credit wrongly taken. the appellant herein has not followed the procedure prescribed nor have they reversed the cenvat credit .....

Ajanta Color Lab Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)2STR351

..... value of material utilized while rendering photographic services, should be deducted. he also relied upon the notification 12/2003-st dated 206.2003 issued under section 93 of the finance act, 1994 by the central government by which so much of the value of all taxable services as is equivalent to the value of goods and materials sold by the ..... appellant has contended before us that under section 67 of the finance act, 1994, the value of the taxable service does not include "the cost of unexposed photographic films, unrecorded magnetic tape or such other storage devices, if any, sold to ..... the amount of service tax was directed to be deposited on or before 15.4.2005 in terms of the provisions of section 35f of the central excise act, 1944 read with finance act, 1944. since the amount was not so deposited, the appeal came to be dismissed by order dated 28.4.2005.5. the learned counsel for the .....

SunwIn Technosolutions Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)7STT109

..... st dated 10-9-2004 and is entitled to the benefit of the same. but the department insisted on the appellant to register his company under section 69 of the finance act, 1994. therefore, the appellant made an application for registration under protest on 18-3-05. subsequently, a show cause notice dated 20-7-05 was issued demanding ..... .training or coaching services provided to any person by a commercial training or coaching centre are taxable under sub-clause (zzc) of clause (105) of section 65 of the finance act, 1994 read with clauses (26) and (27) thereof.4.1 under notification no. 24/2004-st dated 10-9-2004, the taxable services provided in relation commercial training ..... and forty-four) for the period relating to 11-9-2001 to 16-3-2005 under section 73 of the finance act, 1994, and imposed a penalty of rs. 1,000.00 (rupees one thousand) under section 77 of the finance act, 1994.4. the appellant is running a computer training centre at ranchi, under a licence agreement with niit ltd. .....

Mrf Limited Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... of 1994 finance act requiring service tax will be paid by the users of the transporter. the appeal has become infructuous.3. it is contended in the appeal ..... ground that it has no t been shown as required by sub-section(2) of section 11b of the central excise act, 1944 (which is made applicable to the service tax in question by section 83 of the finance act, 1994 which levy the tax) that the incidence of the tax claimed as refund has not passed on. on ..... appeal from the order the commissioner (appeals) the appeal to be not maintainable by virtue of provisions of section 116 and 117 of the finance act validating with retrospective effect the provisions .....

Rewa Gases Pvt. Ltd. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(81)ECC765

..... by the appellants against the impugned order passed by the commissioner dated 24-12-2001 vide which he reviewed the order-in-original of the deputy commissioner under the finance act, 1994 read with service tax rules and directed the appellants to pay the service tax of rs. 11,663/- along with interest and also imposed penalty of rs ..... - 1997 (224) itr 677 (s.c.), and thereafter the validation of the provisions of the service tax rules with retrospective effect by virtue of section 117 of the finance act, 2000 had already been challenged before the apex court where the matter is subjudice and as such no service tax could be confirmed on the appellants. but, in our view ..... has been raised within the stipulated period from the date of revalidation of the relevant provisions vide which the appellants had been brought in within the scope of the finance act, 1994. the counsel did not make much stress on that argument.7. we have also gone through the record and in our view the demand has been .....

Cce Vs. Medi Herbs and R.K. Herbals Pvt.

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

Reported in : (2006)(112)ECC116

..... to raise such demand of duty under section 11a of the central excise act as amended by the finance act, 2000. section 110 of the finance act, 2000, validating demand notices issued under section 11a ibid from 17.11.1980 to the date on which the finance act came into force, notwithstanding any approval, acceptance or assessment relating to the ..... rate of duty on, or value of, the excisable goods by any central excise officer under any provision of the central excise act or the rules made thereunder, was upheld by the supreme ..... the text of section 37b hereunder : 37b. instructions to central excise officers. - the central board of excise and customs constituted under the central boards of revenue act, 1963 (54 of 1963), may, if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of excisable goods or with .....

Tatra Trucks India Ltd. Vs. Cce

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

..... show-cause notice was issued to them for recovery of national calamity contingent duty (nccd) at 1% on the "dumper chassis" in terms of section 136 of the finance act, 2001 and for imposing penalty for nonpayment of nccd.the original authority confirmed the demand against the assessee and imposed on them a penalty of rs. 10,000/- after ..... . 108/95-ce dated 28.8.1995 was held to be admissible to nccd leviable under section 136 of the finance act, 2001. we agree with that decision, which was rendered after examining the relevant provisions of the finance act and considering a circular of the cbec. the contention raised by the revenue that nccd is only a surcharge and ..... . we find that this case law is not applicable to nccd in view of sub-section (3) of section 136 of the finance act, 2001, which reads as under: (3) the provisions of the central excise act, 1944 and the rules made there under, including those relating to refunds and exemptions from duties and imposition of penalty, shall, as .....

L.S. Mills Ltd. Vs. Commissioner of Central Excise, Madurai

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 .....

M/S. Inox Air Products Ltd. Vs. Cce, Hyderabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... or utilized cenvat credit on input services by reason of fraud, collusion, wilful mis-statement, suppression of facts or contravention of any of the provisions of the finance act, 1994 or of the rules made thereunder with intention to evade payment of service tax. none of these ingredients was alleged in the subject show-cause notice ..... has been taken or utilized wrongly by reason of fraud, collusion, wilful mis-statement, suppression of facts, or contravention of any of the provisions of the finance act or of the rules made thereunder with intention to evade payment of service tax, then, the provider of output service shall also be liable to pay penalty ..... by the assessee. the non-imposition of penalty under sub-rule 4 of rule 15 of the cenvat credit rules, 2004 read with section 78 of the finance act, 1994 by the adjudicating authority was reviewed in the department and accordingly an appeal preferred to the commissioner(appeals). the learned commissioner(appeals) allowed that appeal by .....

Malabar Management Services (P) Vs. Commissioner of Service Tax

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

Reported in : (2007)10STJ149CESTAT(Chennai)

..... to rendering of "business and auxiliary services", out-of-pocket expenses reimbursed by the service recipient could be included in the gross amount under section 67 of the finance act for the purpose of levy of service tax."business auxiliary services" became taxable for the first time on 01.07.2003. no circular of the board or trade ..... notices were dealing with certain specified services, which, of course, did not include "business auxiliary services", which were not in the list of taxable services under the finance act at that time. learned counsel has, however, relied on the principle discussed in the trade notices and has urged that the same be applied to the actual expenses ..... had directed the appellants to predeposit rs. 50 lakhs out of rs. 1.48 crores for the purpose of section 35f of the central excise act read with section 83 of the finance act, 1994. it is submitted by learned counsel that the trade notices cited in para 4 of the affidavit filed in support of the stay application .....