Judgment Search Results Home > Cases Phrase: finance act 1972 Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 1,000 results (0.221 seconds)

Collector of Customs Vs. Jayant Oil Mills

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1989)(19)ECC243

..... shri nankani urged that proceedings under section 131(3) of the customs act as it stood before its amendment by finance act 2 of 1980 are deemed to have commenced on giving of a notice to the person ..... he urged that on 12-10-1982, section 131(3) as it stood prior to the finance act, 1980 (act 2 of 1980) stood repealed and the new provisions did not confer power of review on the central ..... ) the special bench 'b2' held that - "a plain reading of the relevant provisions of section 28 of the customs act makes it clear that what is required to be accomplished within six months is not the 'issue' of notice but 'service' of notice on the ..... considered the con notation of the expression "giving of a notice" contemplated by section 110(2) of the customs act and section 124 of the said act as well as section 79 of the gold (control) act. ..... air 1972 guj. ..... (2) air 1972 gujarat 126 -ambalal morarji soni ..... of the customs act before the appointed ..... constitution of the customs, excise and gold (control) appellate tribunal on 11-10-1982, the proceeding initiated by the central government under section 131(3) of the customs act was transferred to the tribunal apparently under section 131(b)(2) of the customs act. ..... government exercised its review power under section 131(3) of the customs act as it then stood. ..... authorises seizure, of goods, documents and things which are liable to confiscation under the act. ..... of show cause notice for initiation of proceeding appears in more than one section of the customs act. .....

20 Microns Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... , deleted all the sub headings under heading 25.05 with the result the statue book contained only the main tariff heading 25.05 with the enactment of finance act 1995, which was also the position prior to the enactment of finance act 1990.2.7 during the period 1990 to 1995, the sub heading 2505.10 read as underheading no sub heading no description of goods25.05 mineral substances, not elsewhere specified (including clay, earth colours, natural 2.8 ..... note begins with the expression "except where the context otherwise requires "this expression was introduced by the finance act 1990 simultaneously with the specific enumeration of calcined china clay in heading 2505.10. ..... 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. ..... these subheadings remained till the enactment of the finance act, 1995.2.5 by the said finance act, 1990, note 2 to chapter 25 as it stood immediately prior thereto was ..... , clear that the heading 25.05 cannot cover calcine products.2.4 i however, prior to the enactment of finance act 1990, the heading 25.05 did not have any sub headings under it. ..... in main heading 25.05 2.9 if this is the position during the period 1990 to 1995, the position could be no different when the tariff did not have any sub headings under heading 25.05 after the enactment of finance act 1995, or during the period prior to enactment of finance act 1990. .....

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2008)10STR397

..... 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 ..... pvt ltd (hereinafter referred to as mipl for 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. ..... 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 handling services provided for freight in special containers or for ..... case is whether services provided by mipl to mlog and other clients by providing space for storage of export goods comes under the heading for "cargo handling service" under section 65(23) of the finance act, 1994 and for that reason or for any other reason gets excluded from entry for "storage and warehousing services" under section 65(102) of finance act, 1944.5. ..... section 65(102) of the finance act, 1944 defines "storage and warehousing" as under: storage and warehousing" includes storage and warehousing services for goods including liquids and gases but does not include any service .....

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... much of the service tax leviable thereon under section 66 of the said finance act, as is in excess of the service tax calculated on a value which is equivalent to a percentage specified in the corresponding entry in column (5) of the ..... 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 taxable service of the description specified in column (3) of the table below and specified in the relevant sub-clauses of clause (105) of section 65 of the finance act, specified in the corresponding entry in column (2) of the said table, from so ..... 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 service provided by a commercial concern to any person, in relation to construction service, from so much of the service tax leviable thereon under section 66 of the said act, as is in excess of the service tax calculated on a value which is equivalent to .....

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

..... validates retrospectively the provisions of sub-clause (xii) of clause (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 (d) of sub-rule (1) of rule 2 of the service tax rules, 1994, as they stood ..... is because that service receiver is not expected to file any return under section 70 of the finance act, 1994 prior to 2003. ..... issue for consideration is whether the appellant is required to pay service tax on the transport services availed by them after the retrospective amendment brought by the finance act mentioned above. ..... 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 payment of service tax as provided under the act. ..... amount of transport charges paid by them to the goods transport operators excluding insurance charges during the period 16.11.1997 to 1.6.1998 along with interest for delayed payment of service tax required to be paid under the finance act, 1994. ..... (1999 [112] elt 365 [sc]) which held that service availers are not required to pay service tax under the provisions of the finance act, 1994. ..... appeal is directed against the order-in-revision passed by the commissioner of central excise & customs, vadodara, under section 84 of the finance act, 1994. .....

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

..... hence it could be that the authority who issued the show cause notice had the misconception that the notice could be issued under section 51 of the finance act as well, so long as it is within the purview of the time limit prescribed under section 11a of the cesa.probability of such misconception is also not without any basis because of the fact that the supreme court ..... 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), such a notice per se cannot be said to be invalid on ..... to the arguments of the textile mills before the supreme court and also before the special bench 'd' of cegat, where they have pleaded that notices are required to be issued under sec 51 of the finance act, since the cause of action for issuing demands accrued after the amendment of rules 9 and 49 of the central excise rules. ..... singh, the show cause notice issued under a totally different provision of the finance act, especially when there is a specific provision in the central excise act itself, such a notice is ab initio invalid and is required to be ..... case, 9 show cause notices have been issued under section 51 of the finance act, which we have now held that they should have been issued under section ha of the cesa and section 51 of the finance act is not the appropriate section. .....

Sunrise Structurals and Engg. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(117)LC307Tri(Mum.)bai

..... the saving clause contained in section 38a of the central excise act, 1944 inserted by finance act, 2001 with retrospective effect has been relied upon in the present ..... the cegat was concerned with section 112 of the finance act, 2000 which held that hsd oil is not an input under rule 57a or ..... relying on a similar explanation to section 112 of the finance act, the cegat held no penalty could be imposed on the assessees who were denied the credit of ..... the finance act, 2001 states that no penalty is imposable on any person by virtue of section 132 since the present proceedings are saved and being continued by virtue of section 132 of the finance act, ..... has issued circular dated 18.10.2000 reported in 2000 (41) rlt m-129 clarifying as under: in the budget-2000, the duties of excise under the central excise act, 1944 has been amended to read as cenvat and consequent thereof the provisions relating to modvat under the central excise rules, 1944 were also amended to read ..... the situation will not change even if sunrise sends inputs directly to kec as in para 107 of the speech made by the finance minister at the time of presenting the budget for the year 1987, it was stated as under: receipt of inputs directly by the job worker will be permitted for all items under the ..... the contravening excisable goods which he has reasons to believe were liable for confiscation under the central excise act, 1944 or the rules made thereunder and thus rendered himself liable for penalty under rule 209a of the .....

Modern Denim Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... which are produced or manufactured,- (ii) by a hundred per cent export-oriented undertaking and allowed to be sold in india, shall be an amount equal to the aggregate of the duties of customs which would be leviable under section 12 of the customs act, 1982 (52 of 1962), on like goods produced or manufactured outside india if imported into india, and where the said duties of customs are chargeable by reference to their value; the value of such excisable goods shall, notwithstanding anything ..... also argues that in view of clause (c) of section 109 of the finance act, 2000, recovery is required to be made of all such duties of excise which have not been collected as if the amendment made by the finance act and been inforce at all material times. ..... we also find that the larger bench has not taken into consideration the provisions under clause (c) of section 109 of the finance act, 2000 authorising recovery of duties levied with retrospective effect.10. ..... he further states that by retrospective amendment made through the finance act, 2000, a fresh levy was imposed on dta clearances in addition to the basic customs duty in the form of additional duties of customs and it is not conceivable that the notification no ..... it is his contention that this provision in the finance act reinforces his argument as above regarding the nature of levy being a fresh one and an earlier exemption not being applicable to such fresh levies.8 ..... after the amendment made by the finance act, 2000 retrospectively w.e.f. .....

Prithvi Associates Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(102)ECC531

..... notice 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. ..... 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 or visual representation made by means of light, sound, smoke or gas; advertising agency" means any concern engaged in ..... 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. ..... the appellant was issued a show cause notice dated 11.04.2003 raising demand of service tax against the appellant in terms of the provisions of section 73 (a) of the finance act, 1994 by invoking the longer period of limitation of five years. ..... penalty was also proposed under the provisions of section 78 of the finance act, 1994 for suppressing the value of taxable services.3. ..... 13,000/- imposed under section 77 of the finance act. .....

Madhukar S.S.S.K. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)8STT156

..... a show-cause-notice dated 09.03.2001 was issued by the superintendent of central excise & customs (service tax) jalgaon alleging that they have contravened the provisions of section 68, 69 & 70 of chapter v of the finance act, 1994 (32 of 1994) in as much as they failed to pay the service tax on the transportation charges paid during the period in dispute, fail to get a registration under the finance act and non-furnishing the returns. ..... 2005 (187) elt 5 (s.c).in the above decision the relevant provisions of the finance act including the amended provisions were considered. ..... further, the amendments brought to the finance act, 2001 and 2003 covering availer of services of goods transport operators under network of service tax with retrospective effect to cover the assessee under section 70 of the finance act i.e. ..... the amendment made by the finance bill 2003 omits the retrospective effect of persons covering under section 71a. ..... 5,69,204/- and directed them to make the payment within the period of 6 months from the enactment of finance bill 2003 i.e. ..... the goods transport operators were liable to pay tax and to get complete formalities under the service tax act. .....