Judgment Search Results Home > Cases Phrase: finance act 1972 Court: customs excise and service tax appellate tribunal cestat mumbai Page 4 of about 1,000 results (0.238 seconds)

R.R. Paints Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... (267) elt 153 (guj) wherein in a similar situation the appellant therein was allowed to reverse proportionate credit, in view of the retrospective amendment to cenvat credit rules, by finance act, 2010, which allows for reversal of proportionate credit in respect of exempted goods. 4. ..... seen that specific time limits have been prescribed in the finance act, 2010 for regularization of the cenvat credit wrongly taken ..... not reversed proportionate credit attributable to exempted goods at the time of clearance of the exempted goods nor have they sought to regularize the same even after the enactment of finance act, 2010 within the time period stipulated therein. ..... the retrospective amendment by section 69 of the finance act, 2010, they became entitled for such a facility ..... to the cenvat credit rules by finance act, 2010, the appellant neither made an application for reversal of proportionate credit nor reversed the proportionate credit which should have been done within six months from the date of enactment of finance act, 2010. ..... section 69 of the finance act, 2010 specifically provided that the person who was availed the credit wrongly, should opt for the facility specified therein and make an application to the commissioner of central ..... to the manufacture of final products, which are exempted from the whole of the duty of excise leviable thereon or chargeable to nil rate of duty within a period of six months from the date on which the finance bill 2010 receives the assent of the president. .....

Kikabhai Enterprises Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)8STT488

..... 100/- per day under the provisions of section 76 of the finance act, 1994 and having calculated at the rate for the period in dispute, which is found to be excessive in terms of service tax, restricted the same equal to service tax of rs. ..... service tax payable by them under section 73(a) should not be adjusted against the amount recovered, interest should not be recovered under section 75 and why penalty for contravention of the provisions of sections 68 and 70 of chapter v of the finance act, 1994 (32 of 1994) (hereinafter referred to as "the said act") should not be imposed under sections 76 and 77. ..... 29-7-05/1-8-05 was issued to the appellants under the provisions of sub-section (2) of section 84 of the finance act, 1994, the penalty amount of rs. ..... , under sections 76, 77 and 75a of the finance act, respectively.4. ..... therefore, the authorities concerned booked a case under the provisions of relevant provisions under sections 68, 69, 70, 76, 77 and 75a of the finance act, 1994. ..... ) and had failed to comply with the provisions of service tax act in filing the return and payment of tax. ..... further, the appellants did not get registration of their unit under the service tax act. .....

Collector of C. Ex. and Cus. Vs. Bajaj Tempo Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1991)LC377Tri(Mum.)bai

..... subsequent thereto, and before the collector of central excise and customs, could exercise his powers, under section 129-d(2), sub-section (3) was amended vide finance act, 1984, reducing the limitation prescribed for review, from "two years" to "one year". ..... on examination of the records, the collector of central excise and customs, pune, however, felt that the refund sanctioned was erroneous, and as such, in exercise of his powers under section 129-d(2) of the act, issued direction vide his letter dated 30-11-1984, for filing the appeal against the said order of assistant collector, before the collector of customs (appeals), and pursuant thereto, the appeal came to be filed on ..... referring to the provisions of the finance act, 1984, under which section 129-d(3) of the customs act, 1962, came to be amended ..... of this decision is applicable on all fours to the present case, as there also this very finance act, 1984 was being interpreted.9. ..... no provision exists in the finance act, 1984, indicating that the amendment made was intended to be operative with ..... the finance act, 1984, neither provides any saving clause nor makes its operation with ..... the finance act, 1984 was brought into effect from 11-5-1984 order under section 129-d(2) was passed on ..... taking recourse to the provisions of section 6 of the general clauses act, the learned jdr submitted that, as per the provision of the said section, the pending proceedings, notwithstanding such amendment, would stand governed by the pre .....

Mrf Limited Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

2. the assistant commissioner accepted the claim for refund of the service tax paid by the appellant and ordered to be paid to the consumer welfare fund on the ground that it has no t been shown as required by sub-section(2) of section 11b of the central excise act, 1944 (which is made applicable to the service tax in question by section 83 of the finance act, 1994 which levy the tax) that the incidence of the tax claimed as refund has not passed on. on appeal from the order the commissioner (appeals) the appeal to be not maintainable by virtue of provisions of section 116 and 117 of the finance act validating with retrospective effect the provisions of 1994 finance act requiring service tax will be paid by the users of the transporter. the appeal has become infructuous.3. it is contended in the appeal that writ petitions of various parties one of which u.p. state sugar corporation challenging the retrospective effect has been admitted by the court. the fact of admission of a writ petition against the provisions of law does not amount that provisions of law ceased to be valid. till is held to be invalid such a provision of law is valid and is binding. the appeal is therefore not maintainable.

Commissioner of Central Excise Vs. Satpuda Tapi Ssk Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)10STJ55CESTAT(Mum.)bai

..... in the year 2000 there was amendment of validating clause for stalling the refund to be claimed by factory owner in 2001, section 71 of the finance act was amended to bring the service receiver also under the net work of service tax. ..... during the year 2003 validating provisions were made in the finance act for recovery of service tax from the back date i.e. ..... in the background of above legislative changes in the finance act, the further contention of the respondent is that even if it assumed that they are service receivers, they are not liable to pay service tax, as the validating provision to collect the tax retrospectively came into force ..... therefore, the respondent factory is in no-way liable for payment of service tax and requires registration for the purpose under the said act.3. ..... this appeal is filed by revenue for setting aside penalty amount imposed under section 76 of service tax act. .....

Mrf Limited Vs. Commissioner of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(140)ELT124Tri(Mum.)bai

2. the assistant commissioner accepted the claim for refund of the service tax paid by the appellant and ordered to be paid to the consumer welfare fund on the ground that it has not been shown as required by sub-section (2) of section 11b of the central excise act, 1944 (which is made applicable to the service tax in question by section 83 of the finance act, 1994 which levy the tax) that the incidence of the tax claimed as refund has not been passed on. on appeal from this order the commissioner (appeals) the appeal to be not maintainable by virtue of provisions of sections 116 and 117 of the finance act validating with retrospective effect the provisions of finance act, 1994 requiring service tax will be paid by the users of the transporter. the appeal has become infructuous.3. it is contended in the appeal that writ petitions of various parties one of which u.p. state sugar corporation challenging the retrospective effect has been admitted by the court. the fact of admission of a writ petition against the provisions of law does not amount that provision of law ceased to be valid. till it is held to be invalid such a provision of law is valid and is binding. the appeal is therefore not maintainable.

Commissioner of C. Ex. and Cus. Vs. Samarth Travels

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the assessee appears to have collected the service tax from his clients from 2000 onwards, but obtained the registration under the act in the year 2003.therefore, penalty was imposed under section 77 of the finance act and the same has been upheld by the learned commissioner in order-in-appeal. ..... it appears that the assessee has paid confirmed amount of service tax along with interest ordered thereon and also penalty imposed under section 77 of the finance act, even before the issue of the show cause notice. ..... penalties were also imposed under section 78 of the finance act for non-payment of service tax in time. ..... basing on the aforesaid facts the learned commissioner (a) deleted the penalty amount imposed under section 78 of the service tax act. ..... the assessee comes under network of service tax act. .....

Suhas Ambadas Bobade Vs. Ccex and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2008)10STR373

..... the commissioner (appeals) while setting aside the penalties imposed under section 77 of the finance act, 1994 held as under: i have carefully examined the records of the case and the submissions made by the assessee. ..... 1200/-and accept the appeal of the party.it can be seen from the above reproduced order that the commissioner (appeals) has set aside the penalty imposed under section 77 of the finance act, 1994 and accepted the appeal of the appellant, but she has not recorded any finding on the penalty imposed under section 76 of the finance act, 1994. ..... i find that this is a fit case for waiver of penalty under section 76 of the finance act, 1994. ..... i also see that the penalty imposed is under section 77 of the act which is the penalty for contravention of any provisions for which no penalty is given in the act. .....

Siticable Network P. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(112)ECC91

..... i find that the instant case pertain to the application of the erstwhile section 65(2) of finance act, 1994 [now section 65(3)] in the case of the appellants where in the act defined "advertising agency" to mean any commercial concern engaged in providing any service connected with the making, preparation, display or exhibition of advertisement and included an "advertising ..... also imposed penalties under section 76 and 78 of the finance act, 1994 and ordered payment of interest under section 75 ibid ..... also erstwhile section 65(48)(e) of finance act, 1994 (now section 65(90)(e)] defined "taxable service" to mean any service provided to a client by an advertising agency in relation to advertisements in any manner and the 'service provided' shall be construed ..... appellants have also argued on the point of application of extended period under section 73 of the finance act, 1994. ..... /- was issued as it appeared that the said amount reflected in the balance sheets relates to service provided in the capacity of an advertising agency to a client, as defined in erstwhile section 65(2) now section 65(3) of the finance act, 1944. ..... 361 does not merit consideration as section 4 the central excise act, 1944 has not been made applicable to like matters in service ..... (b) finance bill, 2006 has proposed to insert a new heading of taxable service 'sale of space or time for advertisement service, excluding sale of space for advertisement in print media and sale of time slots by a broadcasting agency or .....

Board of Control for Cricket in Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)11STJ39CESTAT(Mum.)bai

..... any commercial concern engaged in providing any service connected with the making, preparation, display or exhibition of advertisements and includes an advertising consultant.the term "advertising" stands defined under clause 2 of section 65 of finance act, 1994 as under: advertising agency" includes any notice, circular, label, wrapper, document, hoarding or any other audio or visual representation made by means of light, sound, smoke or gas.5.1 the appellant's ..... before proceeding to deal with the various arguments, we would like to reproduce the relevant sections of finance act, 1994, around which the entire dispute revolves.section 65(105)(e) defines the "taxable services" as any service provided to a client, by an any ..... whether the activities undertaken by bcci are contrary to the objects of memorandum of agreement or their registration under the tamilnadu registration act 1961 or their registration under section 12 of income tax act, 1961, as contended by learned advocate for the revenue, do not impress us in as much as we are only called upon to interpret the provisions of law relatable to the issue as to whether ..... under the provisions of section 78 of finance act, of rs. ..... employ me reported in 2006 (4) str 303 para 6, holding that employ me was not a manpower recruitment agency taxable under the act as it was not a commercial concern, even though it was collecting some fees from youth for employment.5.2 as against above, shri anil kumar learned dr appearing for the revenue .....