Judgment Search Results Home > Cases Phrase: finance act 1968 Court: customs excise and service tax appellate tribunal cestat Page 23 of about 10,965 results (0.101 seconds)

initiating Explosives Systems Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)9STR509

..... operations in any manner, the service cannot be taxed even if the consignment agent is brought under the definition of clearing and forwarding agent. under the scheme of the finance act, 1994 with relation to service tax, the tax liability is attached to the taxable service. so long as the appellant is not providing a taxable service, the appellant ..... the nature of activity carried out by the ici (india) ltd. was clearing and forwarding agent in terms of section 65(25) read with section 65(105)(j) of finance act, 1994. such a controversy was elaborately dealt by tribunal in its different decisions which were not at all before the learned commissioner (appeals) while passing the impugned order. in ..... not have been given. he relied on the judgments of hon'ble supreme court in the case of sri t.v.t. & b finn v. commr. tax officer, rajzhmundry air 1968 sc 784, the bhopal sugar industries ltd. v. sto (1977) 3 sec 147, alwaye agencies v. dy. commr. of agri tax & s.t. 1988 (supp) scc 394 .....

Shilpa Color Lab Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)8STT102

..... service tax) - goods and materials sold by service provider to recipient of service - value thereof, exempted in exercise of the powers conferred by section 93 of the finance act, 1994 (32 of 1994), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts so much of the value ..... concern engaged in the business of rendering service relating to photography.8.1 although the fact that the appellants render photography services which comes within the ambit of finance act, 1994 for levy of service tax is not in doubt, shri saju k. abraham, the learned chartered accountant, appearing for m/s. surabhi colour lab, ..... involved is one and the same. therefore, we are passing a common order.2. the appellants render photography services, which are liable to service tax under the finance act, 1994. the issue involved in all these appeals is the correct valuation of the services rendered by the appellants for the purpose of discharge of service tax. .....

Siticable Network P. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(112)ECC91

..... in providing any service connected with the making, preparation, display or exhibition of advertisement and included an "advertising consultant". also erstwhile section 65(48)(e) of finance act, 1994 (now section 65(90)(e)] defined "taxable service" to mean any service provided to a client by an advertising agency in relation to advertisements in ..... are income against advertising service and therefore confirmed the service tax demanded. he also imposed penalties under section 76 and 78 of the finance act, 1994 and ordered payment of interest under section 75 ibid. being aggrieved the present appeal together with stay application. 5. i have carefully considered the ..... to service provided in the capacity of an advertising agency to a client, as defined in erstwhile section 65(2) now section 65(3) of the finance act, 1944. the show cause notice was adjudicated by the deputy commissioner, who, after due consideration, held hat the said amounts shown in the balance sheets .....

Eta Travel Agency Pvt. Ltd. Vs. Cce

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

Reported in : (2007)10STJ163CESTAT(Chennai)

..... in india in convertible foreign exchange" within the meaning of this expression used in notification no. 21/2003-st dt. 20.11.2003 issued under section 93 of the finance act, 1994. in the case of psa sical terminals (supra) relied on by ld. counsel, the tribunal was interpreting the term "free foreign exchange" and it was held ..... be deemed to be an earning in foreign exchange.7. it has also been contended that none of the ingredients under section 73(1)(a) of the finance act 1994 for invoking the extended period of limitation had been established by the department for demanding service tax for the period july 2003 to november 2004 from the ..... investigations that the subject scn was issued to the appellants treating the gsa's services to the airlines as "business auxiliary services" under section 65(19) of the finance act 1994 and demanding service tax on the orc received by them in indian currency from the airlines during the period of dispute. the scn was contested on numerous grounds .....

Binani Zinc Ltd. and ors. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... court.22. in the view we have taken, mistake is rectified holding that the appeals are maintainable in view of the amendment/ changes brought out in the finance act, 2001. accordingly, application filed by the parties for rectification of mistake are hereby allowed. in view of this rectification order, the respective appeals which were dismissed ..... of passing the order. obviously there was no mistake on the day of passing the order.but subsequently amendment inserting section 38a having retrospective operation in the finance act, 2001 converts proper order into improper.as observed by the supreme court in the case of m.k. venkatachalam, ito v. bombay dyeing and mfg. ..... taken into account. others while adopting the arguments submitted mistake requires to be rectified in view of the insertion of section 38a having retrospective operation in the finance act, 2001.14. smt. radha arun opposed these applications on the ground that no mistake has crept in the orders to be rectified.15. we have .....

Cce Vs. Jaiswal Equipment and Holdings

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR665

..... , meerut-ii, . it was observed that, the tribunal had elaborately dealt with the effect of introduction of section 71a of the finance act, 2003 and also section 73 of the finance act, 1944, as amended by the finance act, 2003, and held that, the liability to file return is cast on the providers of such services only under section 71a. it ..... representative for the department submitted that, after the decision of the hon'ble supreme court in laghu udyog bharati v. union of india (supra), the act was retrospectively amended by finance act, 2003, as per which the receiver was made liable to pay service tax in respect of the gtos provided to such receiver for the period from ..... 1)(d)(xvii) was validated, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority. by section 160(1) of the finance act, 2003, it was provided in the context of the notification dated 05.11.1997, that it will stand amended as specified in the 12th schedule, on and from .....

L.H. Sugar Factories Ltd. and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(93)ECC224

..... it made persons other than clearing and forwarding agents or person other than goods transport operators responsible for collecting service tax is ultra-vires the finance act, 1994.3. finance act 2000 made amendments to the relevant provisions with retrospective effect. amendment sought to validate levy and collection of service tax for the period between 16 ..... the basis of the self assessment of the service tax and the provisions of section 71 shall apply according." section 73 has also undergone certain amendments by finance act 2003.after the amendment section 73 reads as follows : (a) the assistant commissioner of central excise or, the case may be, the deputy commissioner of ..... and also for recovery of refund already granted consequent to the judgment of the supreme court in laghu muddying bart. provisions of section 115 of the finance act 2000 was made retrospective from 16.7.97. thus, service tax became payable on services rendered by clearing and forwarding agent with effect from 16.7 .....

Board of Control for Cricket in Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)11STJ39CESTAT(Mum.)bai

..... 5.1 the appellant's main contention is that bcci does not satisfy the statutory definition of advertising agency, as contained in section 65(2) of finance act, 1994. for fulfilling the criteria of advertising agency, the same has to be a commercial concern, engaged in providing any service connected with the advertisement. ..... with the making, preparation, display or exhibition of advertisements and includes an advertising consultant.the term "advertising" stands defined under clause 2 of section 65 of finance act, 1994 as under: advertising agency" includes any notice, circular, label, wrapper, document, hoarding or any other audio or visual representation made by means of ..... logos on clothing and clothing accessories of players.4. before proceeding to deal with the various arguments, we would like to reproduce the relevant sections of finance act, 1994, around which the entire dispute revolves.section 65(105)(e) defines the "taxable services" as any service provided to a client, by an .....

Cce, Chandigarh Vs. M/S Skynet Builders, Developers, Colonizer and Oth ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... service to the buyers. this matter has been a subject matter of many disputes. 5. the definition of the service under section 65(105) (zzzh) of finance act, 1994 was amended by finance act, 2010 to add an explanation. the amended definition is reproduced below. (105) taxable service means any service provided or to be provided, - -- -- ( ..... has erred in deciding that there was no unjust enrichment involved in the impugned situation. 9. the advocates for respondents argue that the explanation added by finance act 2010 cannot be taken into account for deciding this matter which relates to earlier period. no retrospective effect has been given to the explanation added. the ..... or even prior to that) and who makes construction linked payment. the construction of complex service has been defined under section 65 (105)(zzzh) of the finance act as any service provided or to be provided to any person, by any other person, in relation to construction of a complex. the construction of complex .....

Mahavir Generics Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(95)ECC54

..... any manner, the service cannot be taxed even if the consignment agent is brought under the definition of clearing and forwarding agent. under the scheme of the finance act 1994 with relation to service tax, the tax liability is attached to the taxable service. so long as the appellant is not providing a taxable service, ..... i commissionerate vide his order dated 31.12.2001 directed the appellant to continue their registration as clearing and forwarding agent and to comply with the provisions of finance act, 1994 and the rules thereunder. the appeal filed by the assessee was dismissed by the commissioner (appeals) under the order impugned. the issue that comes up ..... as their consignment agent for sale of their products throughout india. when service tax was introduced on clearing and forwarding agent service under chapter 5 of finance act 1944 w.e.f.16.7.97 the appellants got themselves registered with the central excise authorities and started paying service tax on the commission received by .....