Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Dec-23-2003
Reported in : (2006)STR118
..... tax, the appellants had paid the tax correctly and as such, there is no question of any refund to them.3. we find that sections 116 and 117 of the finance act, 2000 amended the provisions relating to service tax with retrospective effect thus validating the levy and collection of service tax on the services rendered by the transport operators from the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Nov-25-2003
Reported in : (2004)(93)ECC402
..... rs. 906, rs. 300 and rs. 500 were imposed upon the appellant under the provisions of section 76, 77 and 75a respectively of chapter v pf the finance act, 1994 for delayed registration, delayed payment of service tax and delayed filing of returns. the said penalties imposed by the adjudicating authorities were confirmed by the commissioner of appeals ..... 8.2001. in this case, the appellant took registration on 31.8.2001 and violated the above provision of law and hence penalty under section 75a of the said act is justified. the appellant failed to deposit service tax & file return thereon for quarter ending sep. 2001. i find that the appellant deposited their tax liability alongwith ..... by the appellant are not convincing as the delay is for long period of nearly 05 months. hence, the imposition of penalty under section 76 of the said act is also justified. however, considering that they were new assessees, i reduce the penalty for late filing of the returns under section 77 to rs. 100 (rupees .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Nov-20-2003
Reported in : (2006)STR288
..... commissioner of central excise (appeals), kolkata, vide which he has imposed penalty upon each of the captioned applicant/appellant-companies under the provisions of sections 76 and 77 of the finance act, 1994 for delayed payments of service tax and for delayed filing of service tax returns.2. after hearing the representatives appearing on behalf of the respective applicant/appellant-companies, and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Sep-18-2003
Reported in : (2003)LC708Tri(Kol.)kata
..... engineering advice on the basis of knowledge of engineering and accordingly valuers rendering service as "consulting engineers" come within the meaning of section 65(48)(5) of finance act, 1994 and service tax is leviable on services provided by such valuers. we therefore, hold that the order impugned is not legal and proper and we set ..... consultancy services v. uol reported in 2001 (130) e.l.t. 726 (kar.) has held that section 65(13) of finance act, 1994 defined "consulting engineer" as any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any ..... firm or a company consisting of engineers rendering their service or service as a "consulting engineer" within the meaning of section 65(72)(g) of the finance act cannot have any separate footing than that of the definition given in the section.further the hon'ble high court of karnataka in the case of tata .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Sep-17-2003
Reported in : (2003)(158)ELT297Tri(Kol.)kata
..... the show cause notice was december, 1998.as such the entire demand would be hit by limitation.6. we also note that the provisions of section 110 of the finance act, 2000 are not applicable to the facts and circumstances of the case when the commissioner has himself recorded that there was no suppression or misstatement on the part of ..... in the case of borosil glass works ltd., v. cce 2002 (147) e.l.t. 396 (tribunal) = 2002 (48) rlt 201 has held that section 110 of the finance act, 2000 does not empower the department to raise demand beyond the normal period of six months in the absence of any fraud, collusion etc. for identical reasons he challenges the ..... (17) e.l.t. 331 and has since been followed by the tribunal in a number of decisions.similarly he submits that the provisions of section 110 of the finance act, 2000 have been wrongly made applicable by the adjudicating authority to the facts of the instant case. the said section nowhere raises the normal period of limitation for pending .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Aug-19-2003
Reported in : (2003)(89)ECC861
..... the respondents, which stands duly paid by them. however, he has set aside the personal penalty imposed upon the appellants by observing that the explanation to section 117 of the finance act, 2000, vide which the levy of service tax for the clearing and forwarding agents, was re-validated with retrospective effect. while dropping the penalty, the commissioner (appeals) has observed that ..... in the case of anil chemicals and industries ltd. v. commissioner of central excise, raipur, 2002 (51) rlt 1037, has held that in view of the retrospective amendment in the finance act, 2000, the demand of service tax is sustainable against the assessees, but no penalty can be imposed, inasmuch as the retrospective amendment cannot bring about penal consequences. inasmuch as the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Jul-10-2003
Reported in : (2003)(90)ECC47
..... apart from confirming the service tax so deposited by the respondents, also imposed a penalty upon them under the provisions of sections 76, 77 and 78 of the finance act, 1994. on an appeal against the above order, the commissioner (appeals) confirmed the demand and interest, but set aside the personal penalties. revenue has filed ..... ' would mean a cause which beyond the control of the as-sessee. 'reasonable cause' obviously means a cause which prevents a reasonable man of an ordinary prudence acting under normal circumstances, without negligence or inaction or want of bona fide from furnishing the return in time." (d) air 1958 punjab 250 (s. raghbir singh ..... pleased to hold inter alia as under :- "the expression, 'reasonable' means 'rational' according to the dictates of reason and not excessive, or immoderate.' an act is reasonable when it is comfortable or agreeable to reason, having regard to the facts of the particular controversy." 8. keeping in view the fact that the respondent .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Jul-03-2003
Reported in : (2003)(89)ECC363
1. the present matter was filed as an application before the secretary to the government of india, ministry of finance under the erstwhile section 131 of the customs act, 1962 against an order dated 28.2.81 passed by the central board of excise & customs, new delhi and has been transferred to the tribunal as an appeal. during all ..... commissioner (appeals) who upheld the order of the original adjudicating authority. the appellant, thereafter challenged the order by way of filing an application under section 82 of the gold (control) act, 1962 before the additional secretary to the government of india, when the order was again upheld. thereafter, on 26.2.81, the central board of excise & customs, new delhi passed .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Jun-27-2003
Reported in : (2003)(156)ELT998Tri(Kol.)kata
..... the short point required to be decided in the present appeal is as to whether the assessee is liable to penalty under the provisions of sections 76 and 77 of finance act, 1994 when originally the service tax was not being paid by them in terms of the hon'ble supreme court's judgment in the case of m/s. laghu ..... section had not come into force.' before the above validation provisions under section 117 of finance act, 2000, the appellant were not liable for any penalty under the provisions of sections 76 and 77 of the finance act, 1994 in the light of the judgment of hon'ble supreme court in the case of laghu udyog bharati v ..... are concerned, the legal position has very clearly been laid down in explanation to the section 117 of the finance act, 2000 which reads as under : 'explanation. - for removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Jun-17-2003
Reported in : (2003)LC56Tri(Kol.)kata
..... imports made from nepal, except the taxes and duties as mentioned in the treaty. then, the issue of notifications by ministry of finance, government of india under section 25 of the customs act would only be a ministerial function. however, when one wing of the government of india has considered that it was necessary in public ..... milk products to abolish the purchase tax and the chief minister announced the abolition of the same in the public meeting. the same was endorsed by the finance minister in public speech. later the excise commissioner issued directions to accept the returns without collection of purchase tax. thereafter notices were issued by the department to ..... obligation under the doctrine of promissory estoppel "by praying in aid the doctrine of executive necessity". this court also in union of india v. indo afghan agencies, (1968) 2 s.c.r. 366 exploded the doctrine of executive necessity. shah, j. speaking on behalf of the court negatived the argument urged on behalf of the .....
Tag this Judgment!