Judgment Search Results Home > Cases Phrase: finance act 1970 section 22 amendment of section 193 Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 101 results (0.213 seconds)

20 Microns Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... other kaolinic clays, whether or not calcined. in fact the relevant portion of the subheading 2505.10 of the tariff as it stood after enactment of finance act 1990 and before enactment of finance act 1995 was pari materia with heading 25.07 of hsn. the explanatory notes to hsn heading 25.07 provides as under. this heading covers kaolin ..... , the demand made pursuant to the show cause notice dtd 16th september, 2003 for the period 7th february, 2000 to 6th october, 2001 is barred under section 11a of the act & the only ground on which the larger period is invoked is that the appellants did not declare in the declaration that they manufacture calcined china clay and ..... invoke the demand.3.8 in any event, the issue involved in the present appeal relates to the classification of calcined china clay and therefore, the proviso to section 11a(1) cannot be invoked and penalties cannot be imposed as no intent to evade by incorrect classification can be established.3.9 the duty demands are not upheld .....

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

..... on a misconception of law. we have also held that the same statutory power is competent to decide on the show cause notice both under sec 51 of the finance act and under sec 11a of the cesa that the same power, by the mistaken impression cited a wrong provision (though not totally irrelevant or out of context), ..... (appeals) directs the assistant collector to examine whether 9 show cause notices, which are alleged to have been issued under sec. 51(2)(d) of the finance act, 1982, were so issued under the aforesaid section of the finance act and if so, they are not valid notices and the demands covered by these notices are not enforceable. he also ..... clearly indicates 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, .....

M/S Rochem Separation Systems (i) Pvt. Ltd. Vs. Commissioner of Centra ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the declaration filed by the applicant was rejected without affording an opportunity of hearing to the applicant. further, we find that as per the provisions of section 73 of finance act, 2010 in case the amount so paid is found to be less that the amount payable, the commissioner has to call upon the assessee to pay ..... are used in or in relation to manufactured of excisable goods and exempted goods. 5. the commissioner of central excise rejected the declaration filed under section 73 of the finance act on the ground that the applicant had not correctly reversed the credit attributable to input services used in or in relation to manufacture of the exempted ..... the period from march, 2005 to november, 2008. 3. the contention of the applicant is that provisions of rule 6 were retrospectively amended by section 73 of the finance act, 2010 and as per the provisions of retrospective amendment in case where the manufacturer is availing credit in respect of the common inputs common input services .....

Maersk India Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2008)10STR397

..... service tax on services provided in respect of export cargo in accordance with the specific exclusion from the definition of "cargo handling services.6. section 65(23) of chapter v of the finance act, 1994 (the act) defines the term "cargo handling" as under: cargo handling service means loading, unloading, packing or unpacking of cargo and includes cargo ..... short) for providing storage of export goods to m/s maersk logistic india pvt ltd (hereinafter referred to as mlog for short) is taxable under section 65(102) of the finance act, 1994; he confirmed demand of service tax made in the show cause notice to the extent of rs. 53,66,874/-; ordered mipl to pay ..... interest under section 75 of finance act, 1994 and also imposed penalty of equal amount under section 76 of finance act, 1994 for failure to pay service tax when it was due and also imposed penalty of equal amount under section 78 of finance act, 1994 because the charge of suppression is proved from 1 .....

Bharat Heavy Electrical Ltd. Vs. Commissioner of Central Excise Nagpur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... 1/2006 dated 01/03/2006. these notifications are reproduced below: notification no. 15/2004-service tax in exercise of the powers conferred by sub-section (1) of 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 the taxable ..... , 2003]. notification no. 1/2006-s.t. dated 01/03/2006 in exercise of the powers conferred by sub-section (1) of section 93 of the finance act, 1994 (32 of 1994) (hereinafter referred to as the finance act), the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the ..... provided are only completion and finishing services in relation to building or civil structure, referred to in sub-clause (c) of clause (25b) of section 65 of the finance act. explanation.- the gross amount charged shall include the value of goods and materials supplied or provided or used by the provider of the construction service for .....

Apr Packaging Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)9STJ109CESTAT(Mum.)bai

..... 2000 in the show cause notice dated 13.5.2002 and 14.2.2003. such demands are not affected by the amendments made in section 65 of the finance act 2000 under section 116 of the finance act 2000 and consequently they are hit by the apex court ruling in laghu udyog bharati. furthermore, undisputedly demands raised by the department in ..... these cases are far beyond the period of limitation prescribed under section 73 of the finance act 1994. 5. because respondent did not issue any show cause notice withir the stipulated period. hence, there was no cause or occasion for the respondent ..... appellant for the period from 16.11.1997 to 1.6.1998 on the services of c&f except as provided under section 117 of finance act 2000. 9. it is submitted that section 73 of the finance act 1994, which lays down the mechanism for recovery of tax, was not amended to include category of persons which falls under .....

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

..... 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 ..... service availers are not required to pay service tax under the provisions of the finance act, 1994. this order of the deputy commissioner was reviewed by the commissioner under section 84 of the finance act, 1994. the commissioner in the impugned order held that section 117 of the finance act, 2000 validates retrospectively the provisions of sub-clause (xii) of clause ( ..... asking them to explain as to why a penalty should not be imposed upon them under the provisions of sections 76 and 77 of chapter v. of the finance act, 1994 for contravention of the provisions of sections 70, 76 and 81 of the said chapter and interest should not be recovered from them for delayed .....

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... goods at the time of clearance of the exempted goods nor have they sought to regularize the same even after the enactment of finance act, 2010 within the time period stipulated therein. section 69 of the finance act, 2010 specifically provided that the person who was availed the credit wrongly, should opt for the facility specified therein and make an ..... the same was not provided for in rule 57cc of the cenvat credit rules at the relevant time. however, in view of the retrospective amendment by section 69 of the finance act, 2010, they became entitled for such a facility. the appellant was pursuing an alternate remedy and did not make any application as provided for under ..... section 69. in that context, the honble high court held that the appellant be permitted to file an application for regularization of the credit taken. .....

Prithvi Associates Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(102)ECC531

..... they stopped paying service tax on their own without any intimation to the department.6. definition of "advertisement" and advertising agency as appearing in section 65 (2) and 65 (3) of the finance act, 1994 is to the following effect: - "advertisement" includes any notice, circular, label, wrapper, document, hoarding or any other audio ..... also proposed confirmation of interest in terms of the provisions of section 75 of the said act, and imposition of penalty under section 76 of the finance act, 1994 for not paying the service tax as also imposition of penalty under section 77 of the finance act, 1994 for failure to file the correct st returns. penalty was ..... in the notice. penalty of identical amount was also imposed under section 76 and penalty of rs. 13,000/- imposed under section 77 of the finance act. in addition, personal penalty of identical amount was imposed under the provisions of section 78 of the finance act, 1994 for suppressing or concealing the value of the taxable services. .....

M/S Nath Cold Retreads Vs. Commissioner of Central Excise, Aurangabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the notification. two show-cause notices were issued for demand of rs.3,70,492/- under section 73(1) of the finance act, 1994. interest under section 75 of the finance act, 1994 and penalty under the provisions of section 76, 77 and 78 of finance act, 1994 was also proposed. the same was adjudicated by the adjudicating authority and he confirmed the ..... establish suppression on the part of assessee with intent to evade payment of service tax has not been discharged and no penalty is leviable under sections 76, 77 and 78 of the finance act, 1994. accordingly, in the facts and circumstances of this case, the revenue has not discharged the burden of proof that the appellant ..... is rightly imposed. but, he fairly agreed that no intention to evade service tax has been established, for which penalty can be imposed under section 78 of the finance act, 1994. but, he reiterated the impugned order for imposition of penalties. 5. heard both sides. 6. on careful consideration of the submissions made by .....