Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... confirmed on the ground of failure to discharge the service tax received from the overseas service provider during the period, april, 2006 to march, 2007, under section 66a of the finance act, 1994. the appellant, though claimed before the adjudicating authority and also before the ld. commissioner (appeals) that the service tax demanded against them under the head, intellectual property service, had ..... .15.05 lakh and equal amount of penalty imposed under section 78, penalty imposed under section 76(not quantified) and penalty of rs.5,000/- under section 77, of the finance act, 1994. 2. ld. authorized representative for the applicant submits that the applicants head office had discharged the demand of service tax. in support, he has placed a chartered accountants certificate .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... undisputedly, the major portion of the demand i.e. rs.2.07 crores, is covered by the retrospective amendment inserted by virtue of section 97 and 98 of the finance act, 2012 relating to repair and maintenance of road service. both sides agree that the said issue is no more in dispute, hence the demand to that extent is not ..... of widening of road, repairing and maintenance of roads etc., rendered during the said period. it is his submission that by virtue of section 97 and 98 of the finance act, 2012, such services are held not be liable to tax retrospectively covering the disputed period. in relation to balance amount, the ld. chartered accountant submits that around rs. ..... 57,95,635/- and equal amount of penalty imposed under section 78 and penalty under section 76 (not quantified) and rs.5,000/- penalty under section 77 (2) of finance act, 1994. 2. at the outset, the ld. chartered accountant shri a.k. agarwal for the applicant submits that the period involved in the present case is from 16. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... tax on repair and maintenance of roads for the period 16.06.2005 to 31.03.2010. we find that by virtue of sections 97 and 98 of the finance act, 2012, the service tax is not chargeable for repairing and maintenance of roads for the period 16.06.2005 to 26.07.2009. we also find that for ..... category of commercial or industrial construction servicesunder sub-clause (zzq) of clause (105) of section 65 of the finance act, 1994. the services primarily rendered by them relates to widening of roads and construction of bituminous roads, filling the potholes, depressions etc, with bituminous macadam, relaying, re-surfacing ..... department. 2. this is an application for waiver of predeposit of service tax of rs.3.15 crores and equal amount of penalty imposed under section 78 of the finance act, 1994. 3. it is seen from the record that during the relevant period i.e. from 2005-06 to 2009-10, the applicant provided taxable services under the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... 16.06.2005 to 31.03.2010. we agree with the contention of the ld.advocate for the applicant that by virtue of sections 97 and 98 of the finance act, 2012, service tax is not chargeable on repairing and maintenance of roads for the period 16.06.2005 to 26.07.2009. also we find force in the ..... .2010, the applicant provided taxable services under the category of commercial or industrial construction services under sub-clause (zzq) of clause (105) of section 65 of the finance act, 1994. the services primarily rendered by them relates to widening of roads and construction of bituminous roads, filling the potholes, depressions etc, with bituminous macadam, relaying, re-surfacing ..... rs.1,00,82,008/- and penalty of rs.1,15,00,000/-imposed under section 78, penalty under section 77 and penalty under section 76 (not quantified) of the finance act, 1994. 2. at the outset, the ld. advocate appearing for the applicant, has submitted that during the relevant period i.e. from 16th june, 2005 to 31.03 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... . misra, j. 1. this is an application seeking waiver of predeposit of service tax of rs.9.11 lakh and equal amount of penalty imposed under section 78 of the finance act, 1994. 2. ld. chartered accountant for the applicant submits that during the period, 2006-07, the applicant had availed the services of goods transport agency, and accordingly, were required to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... . misra, j. 1. this is an application seeking waiver of predeposit of an amount of rs.5.98 lakh and equal amount of penalty imposed under section 78 of the finance act, 1994. 2. at the outset, ld. advocate for the applicant submits that the applicant is a public sector bank and availed cenvat credit on the input services used for exempted .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... application seeking waiver of pre-deposit of service tax of rs.50.14 lakhs and equal amount of penalty imposed under section 78 and penalty under other provisions of the finance act, 1994. 2. at the outset shri rohit ranjan sinha, ld. advocate submits that the applicants are state govt. undertaking and engaged in supply of sugar and foodgrains under public distribution .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... he had not given any finding on this aspect. it is the contention that according to sub-clause (zr) of clause 105 of section 65 of chapter v of the finance act, 1994 (as amended), in relation to cargo handling service, reads as follows:- taxable service? means any service provided or to be provided to any person by a cargo handling agency .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... tax of rs.1,37,629/- and equal amount of penalty imposed under section 78 of the finance act, 1994. 2. at the outset, ld. advocate for the applicant submits that the ld. commissioner (appeals) has dismissed their appeal under section 35f of the central excise act, 1944 for non-compliance with the direction of predeposit of the entire amount of service tax ..... by the appellant. we find that the ld. commissioner (appeals) had not decided the issue on merits and dismissed the appeal before him under section 35f of the central excise act, 1944. prima facie, we find that the applicant could able to produce some challans, whereby it indicates that the goods were received for processing and then, returned to the supplier .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... . these three stay applications are filed seeking waiver of predeposit of total service tax of rs.3,37,759/- and equal amount of penalty imposed under section 78 of the finance act, 1994. 2. at the outset, ld. advocate for the applicant submitted that the ld. commissioner (appeals) has not decided their appeals on merits, but dismissed the same for non-compliance ..... with the provisions of section 35f of central excise act,1944, as applicable to service tax cases by virtue of section 83 of the finance act, 1994. he, however, makes a fair offer to deposit 25% of the total service tax involved in the cases, and prayed that the .....
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