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Laxmi Color Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)8STT259

..... we find that section 80 provides that notwithstanding anything under sections 76 and 77 of the finance act no penalty shall be imposed on the assessee for any failure preferred to in the said provisions, if assessee proves that there was a reasonable cause for ..... the ground that revenue officers visited the appellants' premises and appellant were informed regarding their liability. the appellants relied upon the pro visions of section 80 of finance act, 1994 to submit that as they had applied for registration but the revenue is not responded to their request. therefore, they are not liable to pay ..... their liability. therefore, they are liable to penal action under sections 76 and 77 of the finance act, 1994.5. we find that appellants are only challenging the imposition of penalty under sections 76 and 77 of the finance act, 1994. provisions of these sections provide penalty failure to pay service tax and return. further, .....

Cce, Jaipur Vs. M/S. Jagdish Travels

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(75)ECC852

..... assessee proves that there (sic) reasonable cause for the said failure. in the instant case, the commissioner has not exercised his power under this section of the finance act, for want of indication to this effect in the impugned order. he has not recorded the findings that the respondents were prevented by sufficient cause in filing the ..... dispute ending december 1997, march 1998 and june 1998 alongwith the interest but still they could be proceeded against for imposition of penalty under section 77 of the finance act, 1994. the said section clearly mandates that the assessee shall become liable for payment of penalty on his failure to fill the returns in time at the ..... the impugned order in appeal dated 15.11.2000 passed by the commissioner(appeals) vide which he had set aside the penalty imposed under section 77 of the finance act, 1994 of rs.27,500/-on the appellants.3. the respondents failed to fill their quarterly returns ending quarters december 1997, march 1998 and june 1998. they .....

M/S. Doshion Veolia Water Solutions Pvt. Ltd Vs. C.S.T. Service Tax, A ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... in the second round of litigation, the adjudicating authority again confirmed the demands raised alongwith interest and also imposed penalties under sections 76, 77 and 78 of the finance act, 1994. the appellant contested the matter before the first appellate authority unsuccessfully. 4. on perusal of the records, i find that for the month of november 2005 ..... service tax liability was issued on 01.09.2008. on the date of issuance of show cause notice, there were explicit provisions in section 78 of the finance act, 1994 which mandated that simultaneous penalty cannot be imposed under section 76 and section 78 on an assessee. since there was a specific provision of imposition of ..... penalty under section 76 or section 78 of the finance act, 1994, i find that the penalties imposed on the appellant under section 76 of the finance act, 1994 is not in accordance with the law and is liable to be set aside. penalties imposed by the .....

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR673

..... v. broach borough municipalityb. krishna bhat v. state of karnataka is not disputed. the question is whether by enacting sections 116 and 117 of the finance act, 2000 and section 158 of the finance act, 2003, the bases on which this court struck down rule 2(1)(d), (xii) and (xvii) of the service tax rules, 1994 had ..... .2004. they contended before the revenue that, they had challenged the constitutional validity of sections 116 and 117 of the finance act, 2000 and section 158 of the finance act, 2003 as well as section 71a of the finance act, 1994, therefore, the matter was subjudice. the hon'ble the supreme court by its decision rendered on 17.3 ..... because in that group of writ petitions including that of respondents-assessees, the challenge against the constitutionality of the provisions of sections 116 and 117 of the finance act, 2000 was in issue. he submitted that merely because the constitutionality validating of the provisions was upheld, it cannot be inferred that the service tax could .....

Collector of Central Excise Vs. Mihir Textiles Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1990)(30)LC491Tri(Mum.)bai

..... the legal position which the assistant collector is supposed to be aware of. notwithstanding this, if he has issued these show cause notices invoking sec 51 of the finance act, his action is to be construed as deliberate and on proper application of mind. the learned senior counsel also contended that irrespective of the motive, which is ..... 30. now coming to the question (ii) above, the learned senior counsel contended that these nine show cause notices have been issued invoking sec 51 of the finance act on proper application of mind and it has been deliberately invoked. the basis of his argument is derived from the fact that this was specifically put across to ..... and 49 of the central excise rules on 20-2-82. this is an enabling provision for applying the amendment retrospectively and to effect recoveries. section 51 of the finance act, 1982 reads as follows: "51. retrospective effect for certain amendments to central excise rules and validation - (1) the amendments made in rules 9 and 49 of .....

Gujarat Carbon and Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(174)ELT78Tri(Mum.)bai

..... 4. the issue for consideration is whether the appellant is required to pay service tax on the transport services availed by them after the retrospective amendment brought by the finance act mentioned above. the review show cause notice was issued on 20.6.1991. at that time. (a) the assistant commissioner of central excise or, as the case ..... operators excluding insurance charges during the period 16.11.1997 to 1.6.1998 along with interest for delayed payment of service tax required to be paid under the finance act, 1994. this appeal is directed against the said order of the commissioner.3. none appeared for the appellant. they have filed written submissions. heard the learned ..... the provisions of sub-clause (xii) of clause (d) of sub-rule (1) of rule 1 of the service tax rules, 1994.according to section 117 of the finance act, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, sub-clause (xii) and sub-clause (xvii) of clause (d) of .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... the respective period and service specified therein and such person shall furnish return to the central excise officer within six months from the day on which the finance act, 2003 receives the assent of the president in the prescribed manner on the basis of the self-assessment of the service tax and the provisions of section ..... period. as there was no action initiated for the recovery of interest from the appellants, the department's contention that he case is covered under section 117 of finance act, 2000, miserably fails. if no attempt was made during the relevant period to raise any demand, the said action cannot be validated by taking recourse to retrospective ..... 116. during the period commencing on and from the 16th day of july, 1997 and ending with the 16th day of october, 1998, the provisions of chapter v of the finance act, 1994 shall be deemed to have had effect subject to the following modifications, namely: (i) for clause (6), the following clause had been substituted, namely: (6) .....

Commissioner of Central Excise and S.T., Vadodara Vs. M/S. Banco Produ ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... be chargeable only once under section 93 of finance act, 2004 and section 138 of finance act, 2007 on the sum of basic customs duty and additional customs duty. ..... not include education cess and sandh cess under section 94 of finance act, 2004 and section 139 of finance act, 2007. in other words, the education cess and sandh cess would ..... of like goods into india under customs act, 1962 read with indian customs tariff act, 1975 or any other law for the time being in force, this aggregate of duties of customs on which education cess under section 93 of finance act, 2004 ad sandh cess under section 138 of finance act, 2007 is to be charged, would .....

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... for the respective period and service specified therein and such person shall furnish return to the central excise officer within six months from the day on which the finance act, 2003 receives the assent of the president in the prescribed manner on the basis of the self-assessment of the service tax and the provisions of section ..... period. as there was no action initiated for the recovery of interest from the appellants, the department's contention that he case is covered under section 117 of finance act, 2000, miserably fails. if no attempt was made during the relevant period to raise any demand, the said action cannot be validated by taking recourse to retrospective ..... order-in-original dated 14.6.2005 imposed penalty of rs. 41,910.00 and also directed to pay interest as per the provisions of section 75 of the finance act, 1994. on appeal the commissioner (appeals) also upheld the order-in-original. hence, this appeal.3. learned advocate appearing for the appellants submits that the .....

M/S. Hero Honda Motors Ltd Vs. Commissioner of Service Tax, New Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... or concealing rendering of such services with an intention to evade payment of service tax. for applicability of proviso to section 73 (1) of the finance act, mensrea is an essential element and is required to be established by the department, by tangible affirmative evidence. mere failure on the part of the assessee ..... [ ]* substituted by the words substituted by the words [service provided or to be provided ] (w.e.f. 16.6.2005) by section 88 of the finance act, 2005 (18 of 2005). 8.1. as is seen from the above, intellectual property right means any right to intangible property, which includes trade marks, designs, ..... patents or any other similar intangible property, under any law for the time being in force, but does not include copy right intellectual property service: section 65(55b) of the finance act, 1994: (55b) intellectual property service means, -- (a) transferring, [permanently or otherwise]*; or(b) permitting the use or enjoyment of, any intellectual property right. note:[ .....