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 4 of about 101 results (0.248 seconds)

Allied Instruments Pvt. Ltd. Vs. Commissioner of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)LC634Tri(Mum.)bai

..... the submissions of the appellants that fresh assessment proceedings have been initiated against them. after the enactment of section 117 of the finance act, 2000 the commissioner of central excise, exercising his powers under section 84 of the finance act, 1994 has revived the show cause notice dated 18-2-1999 which was dropped by the dy. ..... for recovery of refunds already granted consequent thereto. accordingly there is no substance in the submissions of the learned advocate for the appellants that section 117 of the finance act, 2000, only seeks to deny refund of service tax to the users. as the show cause notice for collection of service tax and ..... central excise directed issue of notices for revision of the orders of the deputy commissioner, in view of the retrospective amendment of service tax rules by section 117 of the finance act, 2000, which states that notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, sub-clause (xii) .....

Desk to Desk Courier and Cargo Ltd. Vs. Commr. of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)7STR515

..... point involved in both of them is one in the same.3. the commissioner of central excise and customs, nashik under the provisions of sub-section (1) of section 84 of the finance act, 1994 had revised the order of the assistant commissioner in respect of penalty amount enhancing the same from rs. 5,000/- to rs. 2 ..... of central excise & customs, nashik in exercise of revisional power under section 84 of the finance act, 1994 enhanced the penalty amount as stated supra in the impugned order, which is assailed before the tribunal by the assessee.5. this tribunal had ..... 2,38,486/- and ordered to pay sum with appropriate rate of interest along with penalty of rs. 5,000/- under section 76 and further penalty of rs. 1000/- under section 77 of the finance act. accordingly, the appellants have paid all these amounts. after passing the order-in-original by the assistant commissioner, whereas the commissioner .....

M/S. Sharon Engineering Services Vs. Commissioner of Central Excise, N ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... therefore, the order passed is incorrect as far as imposition of penalty is concerned. accordingly, i hold that the appellant is liable to penalty under section 78 of the finance act equal to the service tax defaulted. however, the said penalty shall stand reduced to 25%, if the said liability is also discharged within 30 days from ..... the said provisions will suffice considering the fact that the appellant is a small service provider. accordingly, i set aside the penalty imposed under section 76 of the finance act, 1994 and uphold that under section 78. however, i observe that in the instant case in the orders passed by the lower authorities, the option/facility for paying penalty ..... upheld. inasmuch as there is a delay in payment of service tax, the appellant is liable to pay interest thereon on the defaulted payment under section 75 of the finance act, 1994. interest liability will accrue from the due date for from the payment of service tax till such time the payment is actually made. 6 .....

The Commissioner of Central Vs. Madhuri Travels

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... i note that in the case of dr gade v. cc nasik 2006 (2) str 205 the tribunal relied upon section 80 of the finance act, 1994 which provides that "notwithstanding anything contained in the provisions of section 76, 77, 78 and 79 no penalty shall be imposable on the assessee for any j failure referred to in ..... is that the commissioner (appeal) does not have any power to reduce the penalty imposed under section 76. i find that the commissioner (appeals) while reducing the penalty imposed under section 76 has invoked the provisions of section 80 of the finance act, 1994. it is seen from records that the commissioner (appeals) has held that reasonable cause ..... commissioner (appeals) has reduced the penalty imposed under the provisions of section 76 of the finance act, 1994. it is the submission of the ld. jdr that the provisions of section 76 have no mandate for reduction of any penalty. he reads the section 76 of the finance act, 1994 and submits that minimum penalty of rs. 100/- is mandatory .....

Catalyst Capital Services Pvt. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(184)ELT34Tri(Mum.)bai

..... division k-iii, mumbai-iv, imposed penalty of rs. 7,105/- under section 76 of the finance act, 1994 for delay in payment of service tax and imposed rs. 2,000/- under the provisions of section 77 of the finance act, 1994 for late filing of st-3 returns.3. the appellants had already ..... deposited rs. 7,105/- towards penalty under section 76 for late payment of service tax and also rs. 1,000/- ..... mala fide intention on the part of the appellants in making the late payment of service tax. there is also provision in the finance act for waiver of the penalty where sufficient cause is shown. as the appellants had already deposited the service tax and as there ..... 1. the appellants have contravened the provisions of section 68 and 70 of chapter v of the finance act, 1994 inasmuch as the said assessee failed to pay the service tax on due date and .....

Gupta Coal Field and Washeries Ltd. Vs. Commissioner of Service Tax, N ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... , appellant is before us. 3. shri bharat raichandani, advocate appeared before us and submitted that as per provisions of section 73(3) of the finance act, 1994, the show cause notice was not required to be issued to them. to support this contention, he relied on the board circular no. 137/ ..... (3) and no penalty will be imposed on the assessee. 5. heard both sides and perused the provisions of section 73(3) of the finance act, 1994 which are reproduced here as under:- sec. 73(3) - where any service tax has not been levied or paid or has been short levied or short paid or erroneously refunded, the ..... to appropriate the amount of service tax paid along with interest and invoking the provisions of section 76 and 77 of the finance act, 1994. the show-cause notice was adjudicated and service tax along with interest was appropriated and penalty under section 76 and 77 were also imposed on the appellant. aggrieved from the imposition of these penalties .....

Ar. Ashish V. Patil Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(112)ECC150

..... . as such, any pecuniary advantage gained by the appellant is neutralised by payment of interest. the appellant's case squarely falls under the provision of section 80 of the finance act, 1994. the appellant being a small tax payer, the revised penalty imposed by the commissioner is unduly harsh on him, accordingly, i set aside ..... setting aside the said enhancement.4. i find that the commissioner has totally overlooked the provision of section 80 of the finance act, 1994 which reads as under. notwithstanding anything contained in the provisions of section 76, section 77, section 78 or section 79, no penalty shall be imposable on the assessee for any failure referred to in the said ..... . 14,413/- paid on account of delayed payment. he has also imposed a penalty of rs. 4,000/- under section 76 and a penalty of rs. 1,000/- under section 77 of the finance act, 1994.the impugned order has been passed by the jurisdictional commissioner revising the order of the original authority and enhancing the .....

M/S. Alert Intelligence Management Services Pvt. Ltd. Vs. Commissioner ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... and march 2005 nor paid service tax and therefore they have contravened the provisions of section 68 and section 70 of finance act, 1994. 4. a show cause notice was issued demand of service tax was confirmed with interest and equivalent amount of penalties were imposed. on ..... @ 8% therefore suppressed the value of taxable services from the department with intent to evade the payment of service tax as such the provisions of section 73(1) of chapter v of finance act, 1994 is applicable in this case. 3. further the appellant neither filed st-3 return for the half year ending march 2004, september 2004 ..... the confirmation of service tax of rs.20,037/- under section 71 with interest under section 75 of the finance act, and the penalties of rs. 20,037/- under section 76 and equivalent amount of penalty under section 78 and a penalty of rs. 3,000/- under section 77 of the finance act. 2. the facts of the case are that the appellant .....

P.K. Das and Associates Vs. Commissioner of Service Tax, Mumbai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... of service tax, we have taken up the appeal for final disposal. 6. as it is prayed on behalf of the applicant the benefit of section 80 of the finance act 1994 be given being a bona fide mistake committed by them and did not suppress any material fact from the department. therefore, considering the prayer made ..... availed cenvat credit as well as abatement. he further submitted that this is the first and last mistake committed by the appellant therefore, considering the provisions of section 80 of the finance act, 1994, penalty be dropped. 4. heard the ld. counsel. 5. considering the submissions made by the ld. counsel, we find that the appeal itself ..... jindal, member (judicial) the appellants are in appeal against the impugned order confirming the demand of service tax along with interest and penalty under section 76 and 77 of the finance act, 1994. 2. the facts of the case are that the appellant are engaged in the activity of industrial construction service. the appellant claimed abatement .....

Stellar Travels Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(146)ELT388Tri(Mum.)bai

..... that it was possible to hear the appeal itself therefore after waiving the pre-deposit of penalty of rs. 92,400/- imposed for contravention of section 76 and section 77 of the finance act, 1994 for late payment of tax as well as for late filing of service tax returns, i proceed to hear the appeal itself with the ..... of both sides.2. the brief facts of the case are that the appellants are engaged in the business of "air travel agent". as per section 70(1) of chapter v of the finance act 1994, they were required to file their return in form st-3 for the quarter ending september, 1997, december, 1997, march, 1998, september, ..... since they failed to do so show cause notice was issued proposing penalty under section 77 of the finance act, 1994. the notice was adjudicated by the assistant commissioner who imposed a penalty of rs. 87,800/- under section 76, and rs. 4,600/- under section 77 of the finance act, 1994. the appellants appeal to the commissioner (appeals) failed; hence this appeal .....