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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 C. Ex. Vs. Dcw Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2007)7STT122

..... introduced in the service tax rules, 1994 with effect from 16-10-98 read with the amended definition of "assessee" introduced in the finance act, 1994 by the finance act, 1998 (vide section 116). learned counsel for the respondents in the present application opposes this argument and submits that the applicant is yet to cite the charging ..... for levy of service tax from recipients of clearing and forwarding service for any period subsequent to 16-10-98. section 116 of the finance act, 1998 had introduced a provision in the finance act, 1994 for making recipients of clearing and forwarding service liable to pay service tax for the specified period 16-7- ..... provision under the finance act, 1994 in relation to levy of service tax from recipients of clearing and forwarding service for the period beyond 16- .....

Cpc (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2007)7STR191

..... . the commissioner of central excise, coimbatore has passed the impugned order-in-revision no. 3/2006 (service tax) elated 4.7.2006 in terms of section 84 (5) of the finance act, 1994 as amended on review of the order-in-original dated 28.7.04 passed by the assistant commissioner, coimbatore i division . the assistant commissioner, ..... 2005 (187 elt 5 (sc) on an identical issue. therefore the impugned order passed disposing of the same show cause notice confirming the demand under section 73 of the finance act is not sustainable in law. ld. consultant took me through the impugned order wherein the commissioner had observed that the hon'ble supreme court had admitted civil ..... cause-notice could not be doubted or questioned. ld. consultant disputes this finding and also the finding in the impugned order to the effect that section 71 a of the finance act, 2003 had not relaxed the requirement to pay service tax on goods transport operator's service availed by the appellants during 16.11.1997 to 2 .....

Tamilnadu Cements Corporation Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2007)8STT492

..... to make recipients of gto service liable to pay service tax for that period, parliament amended the relevant rule under the finance act, 2000, which came into force on 12-5-2000. later on, under the finance act, 2003, section 71a was inserted in the finance act, 1994. this new provision cast a liability on recipients of gto service to file returns. in the case of l ..... protest of the assessee, confirmed demand of tax of only rs. 2,36,037/- and dropped the rest of the demand. his order was revised by the commissioner under section 84 of the finance act, 1994 and the demand of tax of rs. 29,07,276/- was also confirmed against the assessee for the period 16-11-97 to 2- 6-98 under ..... section 73(1)(b) of the above finance act.hence the present appeal.3. ld. counsel for the appellants submits that the question whether, on the facts of this case, service tax is leviable on gto .....

Akila Textiles Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)10STR622

..... ltd. v. ccl, coimbatore 2007 (8) s.t.r. 260 (tri)]. the commissioner (revisional authority) had imposed a similar penalty on that party under section 76 of the finance act. in that case, the party had paid service tax with interest on 10-12-2001 and the original authority had not imposed any penalty on them. the revisional ..... its order was revised by the commissioner who imposed a penalty of rs. 26,175/- on the appellant under section 76 of the finance act, 1994 and also directed them to pay interest on tax under section 75 of the finance act. the present appeal is against the demand of interest and penalty.2. after examining the records and hearing ..... union of india . the original authority, having noted that the assessee had complied with the provisions of section 71a of the finance act, 1994 and rule 7a of the service tax rules, 1994 within the period prescribed under the finance act, 2003, refrained from imposing penalty on them. it was this part of the order of the assistant .....

Bhoruka Aluminium Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... as a sequel, it is prayed that the said impugned order would deserve to be set aside, particularly in relation to imposition of penalty under section 78 of the finance act thereto.5. the learned departmental representative reiterated the impugned order.6. on a very careful consideration of the entire issue, we find that the contention ..... the activity being subject to levy of service tax in the hands of service recipient and thus would constitute reasonable cause for not imposing penalty under section 80 of the finance act, as laid down in several cases including larger bench decision rendered in the case of eta engineering v. cce, and (v) even otherwise ..... fact, revenue authorities proceeded against the appellants. the lower authority apart from confirming the demands imposed a penalty of rs. 2,80,000/- under section 78 of the finance act. the appellants strongly challenged the imposition of the penalty.the commissioner (a) has also upheld the order of the lower authority holding that there .....

George Oakes Private Ltd. Vs. Commissioner of Income-tax, Madras.

Court : Chennai

Reported in : [1966]60ITR710(Mad)

..... a further dividend to make up the deficiency for the purpose of section 23a is not complied with, a different consequence may follow. further, we do not think that section 16(2) has any bearing in interpreting the scope and application of the finance act, 1956. the act contains an inclusive definition of dividend and a dividend does not necessarily ..... assessment because of those circumstances, we are unable to accept his contention.the finance act, 1956, by its first schedule, part ii, provides for what is termed as corporation tax or super-tax at the rate of six annas and nine pies in the rupee. section d in the schedule has two provisos, the first of which says ..... declaration of dividend, the 1956 finance act should be so construed as to exclude from its purview the sum of rs. 68,750 for purposes of withdrawal of rebate. we are of the view that this contention cannot be accepted. the declaration of the further dividend was no doubt on direction under section 23a. but the declaration is .....

Vasundhara A.g.k. Vs. The Bruhath Bangalore Mahanagara Palike

Court : Karnataka

..... person to the petitioners.-. 13 - nc:2023. khc:45982 wp no.44252 of 2015 c/w wp no.48639 of 2015 wp no.48640 of 2015 14. sub-section (a) of section 66d of finance act, 1994 has been reproduced hereinabove which indicates that the services by government or local authority excluding the services under sub-clause (i) to sub- clause (iv) thereof ..... be that services are provided by the corporation.18. thus, i am of the considered opinion that the present transaction would not come within the purview of sub-section (a) of section 66d of finance act, 1994.-. 15 - nc:2023. khc:45982 wp no.44252 of 2015 c/w wp no.48639 of 2015 wp no.48640 of 2015 the matter would have ..... concerned department. in that view of the matter, i am of the considered opinion that the stand taken by the corporation that it is exempted from making payment under section 66d of finance act is of no avail.19. on enquiry as to the basis of legal opinion said to have issued to the corporation, sri.b.v.krishna, learned counsel for .....

Amba Prasad N H Vs. Bruhath Bangalore Mahanagara Palike

Court : Karnataka

..... person to the petitioners.-. 13 - nc:2023. khc:45982 wp no.44252 of 2015 c/w wp no.48639 of 2015 wp no.48640 of 2015 14. sub-section (a) of section 66d of finance act, 1994 has been reproduced hereinabove which indicates that the services by government or local authority excluding the services under sub-clause (i) to sub- clause (iv) thereof ..... be that services are provided by the corporation.18. thus, i am of the considered opinion that the present transaction would not come within the purview of sub-section (a) of section 66d of finance act, 1994.-. 15 - nc:2023. khc:45982 wp no.44252 of 2015 c/w wp no.48639 of 2015 wp no.48640 of 2015 the matter would have ..... concerned department. in that view of the matter, i am of the considered opinion that the stand taken by the corporation that it is exempted from making payment under section 66d of finance act is of no avail.19. on enquiry as to the basis of legal opinion said to have issued to the corporation, sri.b.v.krishna, learned counsel for .....

N H Muralidhar Vs. Bruhath Bangalore Mahanagara Palike

Court : Karnataka

..... person to the petitioners.-. 13 - nc:2023. khc:45982 wp no.44252 of 2015 c/w wp no.48639 of 2015 wp no.48640 of 2015 14. sub-section (a) of section 66d of finance act, 1994 has been reproduced hereinabove which indicates that the services by government or local authority excluding the services under sub-clause (i) to sub- clause (iv) thereof ..... be that services are provided by the corporation.18. thus, i am of the considered opinion that the present transaction would not come within the purview of sub-section (a) of section 66d of finance act, 1994.-. 15 - nc:2023. khc:45982 wp no.44252 of 2015 c/w wp no.48639 of 2015 wp no.48640 of 2015 the matter would have ..... concerned department. in that view of the matter, i am of the considered opinion that the stand taken by the corporation that it is exempted from making payment under section 66d of finance act is of no avail.19. on enquiry as to the basis of legal opinion said to have issued to the corporation, sri.b.v.krishna, learned counsel for .....