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Shree Ganpati Synthetics and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(81)ECC353

..... , submits that the appeals may be rejected.7. we have, however, perused the evidence on record, the case law cited as also the finance act introducing service tax and sections 116 & 117 of the finance act, 2000. we note that service tax was introduced under service tax rules, 1994. pursuant to these service tax rules, demand of service tax ..... passed by the commissioner of central excise.2. none appears for the appellants. we have perused the evidence on record, the adjudication order and the relevant sections of the finance act and rules framed for the purpose of service tax. we note that the amount of duty has not so far been quantified, therefore, the stay petitions ..... @ 24% per annum on delayed payment of amount of service tax till the final deposit.8. having regard to the provisions of law introduced by the finance act, 2000, under sections 116 & 117, we do not see any legal or factual infirmity in the impugned orders. the impugned orders are, therefore, upheld and the three appeals are .....

Ruby Woollen (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(81)ECC796

..... the submissions made by the learned dr as also the written submission made by the appellant we note that certain sections were retrospectively amended under finance act, 2000.with the introduction of sections 116 and 117 of the finance act, 2000 service tax became payable retrospectively. hence there was nothing wrong in the order of the learned commissioner ..... service tax was leviable and chargeable from the assessee during the period 16-11-1997 to 2-6-1998 and in accordance with the provisions of section 117 of finance act, 2000 interest at a rate of 24% per annum also became chargeable on late payment of the amount of tax.5. the main contention ..... of laghu udyog bharati [1999 (112) e.l.t. 365 (s.c.)] and others. with the amendment retrospectively under the finance act, 2000 revision proceedings under section 84 of chapter v of the finance act, 1994 were initiated and the learned commissioner after examining the various amendments passed order as indicated above.3. when the matter was .....

Commissioner of Central Excise Vs. R.K. Marble Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... service tax. therefore, in the light of section 116 and 117 of finance act, 2000, the respondents were required to file returns and to pay the tax for the period from 16-11-97 to 1-6-98.l.h.sugar factories ..... has decided the issue but it has not attained the finality and department has filed an appeal before the hon'ble supreme court against the said decision of the tribunal. section 117 of the finance act, 2000 revalidated the provisions of sub-clause (xvii) of clause (d) of sub-rule (1) of rule (2) of service tax rules, 1994. a ..... combined effect of section 116 and 117 of the finance act, 2000, is that in case of goods transport operators services, person receiving the services of goods transport operators becomes the "assessee" and is liable to pay the .....

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

..... calamity contingent duty leviable under section 136 of the finance act, 2001 (14 of 2001), as amended by section 169 of the finance act, 2003 (32 of 2003) and further amended by section 3 of the finance act, 2004 (13 of 2004); (e) special excise duty collected under a finance act; (f) additional duty of excise as levied under section 157 of the finance act, 2003 (32 of 2003); ..... shall not be eligible to take credit of such additional duty; (viii) the additional duty of excise leviable under section 157 of the finance act, 2003 (32 of 2003); xxxxxxxxxxxx (xi) the additional duty of excise leviable under section 85 of finance act, 2005 (18 of 2005 ) paid on- (i) any input or capital goods received in the factory ..... of situation was created at the time of levy of education cess as the education cess is levied from 09.07.04 in terms of section 91, 92 and 93 of the finance act, 1944. however, the education cess has been included in the notification no.19/2004-ce dated 06.09.2004, 20/2004-ce dated .....

The Dy. Commissioner of Vs. Shri Bhim Singh Lather

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)282ITR151(Delhi)

..... was no specific provision to provide for the rectification of the assessment downwards if the compensation is reduced except by the provisions of section 154. the finance act, 2003 inserted sub-section (16) in section 155 to provide that where such amount of compensation or consideration is subsequently reduced by any court, tribunal or other authority, capital ..... by different courts often results? in mistakes of computation of tax. 24.6. with a view to removing the difficulties, the finance act. 1987 has inserted a new sub-section (5) in section 45 to provide for taxation of additional compensation in the year of receipt instead of in the year of transfer of the capital ..... by different courts often results in mistakes of computation of tax. 24.6 with a. view to removing these difficulties, the finance act., 1987 has inserted a new sub-section (5) in section 45 to provide for taxation of additional compensation in the year of receipt instead of in the year of transfer of the capital .....

State Trading Corpn. of India Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1991)36ITD497(Delhi)

..... (sb) and shree arbuda mills ltd v. ito [1983] 3 sot 311 (ahd.). it was next contended by shri srivastava that the explanation to section 263(1) substituted by the finance act, 1988 with effect from 1-6-1988 would not make any difference for the reason that the explanation was substituted with effect from 1-6-1988 and, ..... of the assessee in support of the theory of total merger no longer hold good in view of the explanation, clause (c) to section 263(1) which has been retrospectively amended by the finance act, 1989. the commissioner, therefore, in this case had the jurisdiction to revise the assessment on the issues which were not considered and decided ..... include - (a) an order of assessment made on the basis of directions issued by the inspecting assistant commissioner under section 144a or section 144b; and...10. the above explanation was substituted by the new explanation by the finance act, 1988 with effect from 1-6-1988 and the explanation, clause (c) as substituted with effect from 1-6 .....

Commissioner of Income Tax Vs. Wimco Seedlings Ltd

Court : Delhi

..... appended at the end of the section, while the amendment brought about by finance act, 2006 which, resulted in insertion of two sub sections i.e., sub-section(2) and sub- section(3), have been inserted immediately after sub-section(1). the amended section 14a as it stood pursuant to amendment brought about by finance act, 2002 and, thereafter by finance act, 2006 reads as follows:- finance act, 2002 "expenditure incurred in relation to ..... bifurcated artificially so as to disallow expenditure, which was, purportedly incurred to earn tax free income. the third member was of the view that the introduction of section 14 a in the it act by virtue of finance act, 2001; (which was incidentally given effect to retrospectively, i.e., from 01.04.1962) did not confer on the assessing officer the authority to deem or .....

Cit Vs. Continental Device India

Court : Delhi

Reported in : (2002)177CTR(Del)212

..... two or more installments.'5. a bare reading of the provisions makes it clear that the deposit in lieu of payment of surcharge on income-tax under sub-section (6) of section 2 of the finance act, is to be made by a company or assessed at any time before the last installment of advance tax is due in its case and under sub ..... in lieu of payment of surcharge on income-tax under sub-section (8) of section 2 of the finance act, 1976 (66 of 1976), may be made by a company at any time during the financial year commencing on the 1-4-1976.(3) a deposit under ..... (3) of the scheme reads as follows :'3. deposit when to be made.(1) a deposit in lieu of payment of surcharge on income-tax under sub-section (6) of section 2 of the finance act, 1976 (66 of 1976), may be made by a company at any time before the last installment of advance tax is due in its case.(2) a deposit .....

R.K. Marble Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(115)ECC27

..... and appeal itself is taken up for disposal.2. revenue issued show cause notice dated 5.11.2004 to the appellants on the basis of amended section 73 of the finance act, 1994 for recovery of the service tax payable by the appellant as receipt of services from goods transporter operator for the period from 16.11.1997 ..... the facts of the case that the show cause notice has been issued (as reproduced in paragraph 2 above) indicates that the demand has been issued under section 73 of the finance act, 1994. this very amendment was an issue before the tribunal in the case of l&h sugar factories (supra) wherein the tribunal has held as under: ..... of the president in the prescribed manner on the basis of the self assessment of the service tax and the provisions of section 71 shall apply accordingly. section 73 has also undergone certain amendments by finance act, 2003. after the amendment section 73 reads as follows: (a) the assistant commissioner of central excise or, as the case may be, the deputy .....

M/S. Samtech Industries and Others Vs. C.C.E. Kanpur and and Others

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... have been incurred by the service provider as pure agents of the service recipient. however, this rule has been struck down as ultra vires the provisions of section 66 and section 67 of the finance act, 1994 by honble delhi court in the case of intercontinental consultants and technocrafts pvt. vs. union of india and others ltd. reported in 2012 tiol-966- ..... str-608 pleaded that the contracts of the appellant with their customers were for repair of transformers, that when repair and maintenance service is taxable and in term of section 67 of the finance act, 1994, service tax is chargeable on the gross amount charged, value of the goods used for providing service would have to be included in the assessable value of ..... m/s.paramax electronics pvt. ltd. 16/comm./noida/2012-13, dt. 27.7.12, passed by cce, noida 1,32,62,762/- along with interest u/s 75 of finance act, 1994 1,32,62,762/ u/s 78 ibid. 3. m/s. mahendra engineering ltd. 23/comm./lko/st/2011-12,dt. 28.11.11, passed by cce, lucknow .....