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 9 of about 101 results (0.238 seconds)

M.R. Bhagat and Associates Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)8STR531

..... . this amount was paid on 30-12-2003. the order-in-original imposed penalty of rs. 2,500/- under section 76 of finance act, 1994 for the delayed payments of service tax and rs. 500/- under section 77 of the finance act, for delay in filing the returns. these amounts were also paid. after passing the impugned order, thereafter the commissioner (revisional) has reviewed the order .....

Veer Jawan Security Services Vs. Commissioner of Central Excise, Nashi ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... by the appellant which implies that the appellant has suppressed the fact of their activity from the department. therefore, the lower authorities have rightly invoked the provisions of section 78 of the finance act, accordingly, impugned order is to be upheld. 5. heard both sides and considered the submissions. 6. on perusal of the record and contention of both sides ..... .2,42,270/- for the period 16.10.1998 to 30.09.2003 along with interest and equal amount of penalty under section 78 of the finance act, 1994 along with penalty under section 75a of rs.500/- and under section 77 of rs.1000/-. against the said order, appellant is before me. 3. the ld. counsel for the appellant submits ..... demand has been confirmed against them under security agency services for the period 16.10.1998 to 30.9.2003 along with interest and penalty under section 75a, 77 and 78 of the finance act, 1994. 2. the brief facts of the case are that the appellant started security agency in the year may 1997 under the name and .....

C.C.E. Vs. C.K.P. Mandal

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(180)ELT471Tri(Mum.)bai

..... fixed and agreed upon; that thus the money received by the respondents is nothing but a consideration covered by the words in sub clause (m) of section 65 (90) of the finance act, 1994 which defines the taxable service provided by the mandal keeper; that the words used are "in any manner including the facilities provided to the ..... of mandap. the service charges are received by them through shri saideep caterers and decorators as contribution to their corpus. as per the definition given in section 65 (105) (m) of the finance act, 1994, taxable service includes the facilities provided to the client in relation to use of mandap. the expression "in relation to" is equivalent to ' ..... levy of service tax.5.1 we have considered the submissions of both the sides. taxable service with regard to a mandap keeper means, as per section 65 (90) (m) of the finance act, 1994, any service provided,- "to a client, by a mandap keeper in relation to the use of mandap in any manner including the facilities .....

Hindustan Lever Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1983)LC1435DTri(Mum.)bai

..... 82/73, dated 1-3-1973 partial exemption was given from the levy of duty. the provisions in the finance bill and finance act, 1973 were repeated in the finance bill and the act of 1974 and notification no.54/74, dated 1-3-1974 was issued. optical bleaching agents falling under item ..... of duty leviable on o.s.a.a. shri lodha submitted that the position regarding the levy of auxiliary duty was continued in the finance acts 1975 and 1976. he reiterated that in the eyes of law, there was no distinction between the basic and auxiliary duties and he ..... 23, part ii did not have separate columns for showing basic duty and auxiliary duty at the time when auxiliary duties were levied under the finance bill of 1973. the duties were required to be shown separately in 1975. as submitted by him earlier, this was only an accounting ..... 1. this is an appeal under section 35 of the central excises and salt act, 1944 filed by m/s hindustan lever ltd. against the orders of the assistant collector of central excise .....

M/S. Suzlon Infrastructure Vs. Commissioner of Central Excise, Pune.ii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the appellant was contested by the ld.consultant for the revenue. he stated that the assessee is working under self-assessment scheme. as per provisions of section 70 of the finance act, 1994, the assessee is required to make self-assessment of service tax due on the services provided by it and file st 3 returns with the ..... no.12/2004 st dated 10.9.2004. notification no. 19/2003-s.t., dated 21-8-2003 in exercise of the powers conferred by 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 service ..... based on intelligence that m/s. sil was indulging in evasion of service tax under the category of erection, commissioning or installation service as defined in sec,65(39a) of the finance act, 1994, the officers of directorate general of central excise intelligence (dgcei), new delhi conducted investigation into the matter. in the course of investigation, the officers .....

Mazgaon Dock Ltd. Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... or goods." it is his submission that reference to the major port trusts act, 1963 in section 65(66) of the finance act, 1994 is only for the purpose of deriving the meaning/defining the word "port". it is also his submission that except for definition of "port ..... cdr, on the other hand, submits that the order of the lower authorities are correct and does not require any interference. it is his submission that section 65(67) of the finance act, 1994 defines port services as "any service rendered by a port or a person authorized by the port in any manner, in relation to a vessel ..... submission that show cause notices and the impugned order refer to and take support of the statutory definition of the port services under section 65(67) of the finance, act, 1994 as authorized under major port trust act. he submits that the law, as has been legislated by the parliament, is to be interpreted without allowing any extraneous material to .....

Noble Asset Co. Ltd. and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(112)ECC457

..... recovered on the rig as these duties are not levied in terms of the customs act but under different finance acts which had been expressly made applicable by issue of a notification to the eez. on a reading of sections 6(6) and 7(7) of the maritime zones act, it is clear that only such duties whose provisions are specifically made applicable to eez ..... not been made applicable at all and consequently the duties leviable under the said finance act could not have been demanded. (e) in respect of the movement of rig in 1997 and 1599, for which duty has been demanded from noble, the question of examining the applicability of section 125 will apply only after we have examined whether or not the rig was .....

Rama Newsprints and Paper Ltd. and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(104)ECC541

..... under the erstwhile modvat rules be kept pending till such time an appropriate legislation to validate action is enacted. thereafter by section 131 of the finance act, 2001 section 38-a was inserted in the central excise act, 1944 providing that any amendment, repeal, suppression or rescinding will not affect any investigation, legal proceeding or remedy in respect ..... .l.t. 451 in support thereof.8. the learned s.d.r. shri bhagat however, submitted that explanation to section 112 of the finance act, 2001 was contrary to the provisions of sub-clause (d) of section 38-a which provides that amendment, repeals etc. will not affect any penalty, forfeiture etc. and therefore the explanation cannot ..... v. c.c.e. . the cegat was concerned with section 112 of the finance act, 2000 which held that hsd oil is not an input under section 57a or under rule 57 b retrospectively from 1995. relying on a similar explanation to section 112 of the finance act, the cegat held that no penalty could be imposed on the .....

National Peroxide Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... has been observed that the royalty paid for technical know-how or technical assistance is not payment for any service and payer is not liable for service tax under section 66 of the finance act, 1994. further, he relied upon the decision in the case of bajaj auto ltd. v. commissioner of central excise & customs, aurangabad, wherein another bench of ..... , are engaged in the manufacture of hydrogen peroxide falling under chapter 28 of the central excise & tariff act, 1985. it is alleged by the department that the appellant has contravened the provision of section 68 and 70 of chapter v of the finance act, 1994, as amended and read with 6(1)(i) of the service tax rules, 1994, in ..... i am of the view that the appellant has established strong prima facie case and at this stage to dispense with the pre-deposit order under section 35f of the central excise act as the case law relied upon by him is relevant to the issue involved. accordingly, i hereby dismiss the pre-deposit order and further its .....

Shreeram Marketing Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... order of the assistant commissioner (st.), central excise & customs, nasik. the revisional commissioner had adjudicated the notice and enhanced the penalty @ rs. 100/- per day under section 76 of finance act, 1994 and the same is restricted to rs. 1,25,978/-. hence, this appeal filed by the assessee once again.5. the issue is squarely covered by the ..... tax of the assessee. an amount of rs. 1,25,978/- was confirmed as service tax for the period relating to september, 1999 to march, 2003 under sections 68 & 75 of the finance act. accordingly, the assessee has paid the same with interest of rs. 18,359/-. further, penalty of rs. 1,000/- was imposed for non-filing of ..... return in time under section 77 of the act, 1994 and rs. 10,000/- was also imposed under section 76 of chapter v of the finance act, 1994 for delayed payment of the service tax. a show-cause-notice was adjudicated by the assistant commissioner (st.), .....