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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

..... in view of the above the subject order-in-original is revised under section 84 of chapter v of finance act, 94, and the party is directed to calculate and supply the gross freight figures for the period 16.11.97 to 2.6.98 based on a chartered accountant's certificate and deposit the service tax @ 5% on gross freight paid. ..... he submits that with the introduction of these two new sections in the finance act, 2000, service tax along with interest became payable. ..... 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. ..... 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. ..... however, in the finance bill, 2000 clauses 112 and 113 were introduced and on enactment of finance act, 2000 these two clauses became sections 116 and 117 of chapter v of the finance act, 2000. ..... 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. ..... however, with the enactment of sections 116 and 117 by finance act, 2000, service tax became leviable retrospectively for the period from 16.11.97 to 2.6.98 in the present cases. .....

Shree Ganpati Synthetics Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)LC176Tri(Delhi)

..... commissioner reading as - in view of the above the subject order-in-original is revised under section 84 of chapter v of finance act, 94 and the party is directed to calculate and supply the gross freight figures for the period 16-11-97 to 2-6-98 based on a chartered accountant's certificate and deposit the service tax @ 5% on gross freight paid. ..... he submits that with the introduction of these two new sections in the finance act, 2000, service tax along with interest became payable. ..... 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. ..... having regard to the provisions of law introduced by the finance act, 2000 under sections 116 and 117, we do not see any legal or factual infirmity in the impugned orders. ..... however, in the finance bill, 2000 clauses 112 and 113 were introduced and on enactment of finance act, 2000 these two clauses became sections 116 and 117 of chapter v of the finance act, 2000. ..... we have, however, perused the evidence on record, the case law cited as also the finance act introducing service tax and sections 116 and 117 of the finance act, 2000. ..... however, with the enactment of sections 116 and 117 by finance act, 2000 service tax became leviable retrospectively for the period from 16-11-97 to 2-6-98 in the present cases. .....

The Commissioner of Income Tax Vs. M/S Merchem Limited

Court : Kerala

..... therefore, the deletion of the second proviso to section 43b and the amendment in the first proviso to section 43b by the finance act, 2008 is required to be confined to section 43b alone and the deletion of the second proviso to section 43b, vide the amendment pursuant to the finance act, 2003, cannot be made applicable with respect to section 36(1)(va) of the act. ..... it appears that prior to the amendment of section 43b of the act, vide the finance act, 2003, an assessee was entitled to deductions with respect to the sum paid by the assessee as an employer by way of i.t.a. ..... by the finance act, 2003, the second proviso to section 43b of the act has been deleted and th first proviso to section 43b has also been amended which is reproduced herein above. ..... a short question which arises for determination in this batch of civil appeals is whether omission (deletion) of the second proviso to section 43b of the income-tax act, 1961, by the finance act, 2003, operated with effect from 1st april, 2004, or whether it operated retrospectively with effect from 1st april, 1988?".21. ..... no.244 of 2014 7 therein were with respect to the employer's contribution to the pf account under sec.43b, and whether the amendment brought to sec.43b as per the finance act, 2003 with effect from 01.04.2004 was curative or amendatory and whether it was retrospective or prospective in operation. .....

M/S. Bhagyanagar Metals Ltd. and Vs. Commissioner of C. Ex., Hyderabad

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

..... section 112 of finance act 2000, the parliament has negatived the grant of modvat credit on hsd oil notwithstanding all judgements which are based in this case. ..... in the case of chemo pulp tissues & others vs cce meerut & others reported in 2000 (38) rlt 988-(cegat-lb) and noting the provision of law upheld revenue's contention and laid down that in view of legislation passed through finance act 2000, the assessee will not be eligible for the benefit of modvat credit. ld. ..... in view of this position, as a single member, i cannot override the statutory provision of finance act on the ruling rendered by larger bench and the devision bench. ..... he cites the following judgements for consideration :- he submits that finance act, 2000 cannot override the statutory benefit available to the assessees in terms of modvat provisions. ..... in view of larger bench and this bench order on finance act, 2000 the impugned orders are confirmed by dismissing all the three appeals.ordered accordingly. ..... appellants can raise legal point before the appropriate appellate authority to challenge the validity of the finance act and the judgements passed by the tribunal as consended.7. ..... counsel shri v.j.sankaram appearing for bhagyanagar metals ltd submits that finance act cannot have retrospective effect. ..... dr further points out that this bench took up about 46 similar appeals which were disposed of by final order no.945 to 998/2000 alongwith stay applications in terms of larger bench judgement and finance act, 2000.5. .....

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(81)ECC796

..... careful consideration of 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. ..... 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 ..... this is an appeal against the order passed on review by the commissioner of central excise holding, "in view of the above subject order-in-original is revised under section 84 of chapter v of finance act, 1994 and the party is directed to calculate and supply the gross freight figures for the period 16-11-1997 to 2-6-1998 based on a chartered accountant's certificate and deposit the service tax @ 5% on gross freight ..... hitesh shah, learned dr appears for the revenue and submits that retrospective amendment of law under finance act, 2000 the learned commissioner reviewed the order. ..... with the enactment of sections 116 and 117 of finance act 2000 it became clear that 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 .....

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the respondents were made liable to file returns under section 71a by the retrospective amendment of finance act, 1994 relating to service tax by the finance act of 2003, therefore, the provisions of section 73 are not applicable in their case.5. ..... 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 ltd. ..... 5.section 73 to the finance act, 1994 covers the cases of assessees, who are liable to file return under section ..... 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 service ..... 3,48,184/- under section 73(1)(a) of the finance act, 1994 and did not impose any ..... 7,89,958/- under section 73(a) of the finance act, 1994 and also proposing to impose penalty and recovery of ..... 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, ..... factories, it was held that even the amended section 73 takes only the cases of assessees, who are liable to file returns under section 70. ..... are not covered under section 73.the cases of the persons who come under section 71a is not brought under the net under section 73. ..... to file returns is cast on the appellants only under section 71a and not under section 70. .....

Commissioner of C. Ex. Vs. Dcw Ltd.

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

Reported in : (2007)7STT122

..... period beyond 16-10-98 is discernible from the definition of "person liable for paying the service tax" 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). ..... the matter that the following finding was recorded in the final order: any amendment making the recipients of clearing and forwarding service liable to pay tax on such service, in the above rules, is of no avail in the absence of the requisite charging provision under the finance act, 1994 for the period subsequent to 16-10-1998.3. ..... the amended definition of 'assessee' in the finance act, 1994 cannot by itself, create tax liability for recipients of clearing and forwarding service for the period subsequent to 16-10-98, nor can any amended provision of the service ..... 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 present application opposes this argument and submits that the applicant is yet to cite the charging provision under the finance act, 1994 in relation to levy of service tax from recipients of clearing and forwarding service for the period beyond 16-10-98 ..... as rightly pointed out by learned counsel, a provision under the finance act, 1994 is yet to be indicated by the revenue for levy of service tax from recipients of clearing and forwarding service .....

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

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

Reported in : (2007)7STR191

..... 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 . ..... sdr submits that the impugned order is sustainable and that section 71 a enacted in the finance act, 2003 required persons who had availed goods transport operator's service during 16.11.97 to 2.6.98 to file return in form s'f 3 b within a period of six months from the date finance act, 2003 received assent of the president on 13.5.2003.therefore, in terms of the said section the appellants were required to pay service tax demanded and file return.5. ..... 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 2.6.1998.4. ld. ..... the above being the position show cause notices issued to the appellants invoking section 73 are not maintainable.it is seen that the tribunal had also considered the sustainability of demands invoking section 73 subsequent to enactment of finance act, 2003. ..... 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. ..... 1,26,6647- under section 73 of the finance act 1994 and had imposed an equal amount as penalty on the appellants. .....

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

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

Reported in : (2007)8STT492

..... the scn in the instant case was issued only on 3-4-2004 and the same was under section 73 of the finance act, 1994.the amendment brought to the said finance act or the rules framed thereunder did not have the effect of bringing assessees like the appellants within the fold of section 73 as per the ruling of the apex court in l.h. ..... in order 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. ..... 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. ..... , this tribunal considered all these amendments and held that the class of persons who fell under section 71a did not come within the purview of section 73 and, therefore, scn issued under section 73 for recovery of service tax from such persons were not maintainable. ..... the appellants had received "goods transport operators, service" during the period 16-11-97 to 2-6-98 but had not paid any service tax thereon under the finance act, 1994. .....

Akila Textiles Vs. Commissioner of Central Excise

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

Reported in : (2008)10STR622

..... 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. ..... 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 commissioner (revisional authority) had imposed a similar penalty on that party under section 76 of the finance act. ..... the appellants had paid the tax in question within the period allowed by the finance act, 2003 as also that allowed by the apex court in the above case. ..... he took the view that the finance act, 2003 did not grant any extension of time for payment of service tax by recipients of gto services for the aforesaid period. ..... however, apparently, it occurred to the commissioner that such payment of tax was beyond the period prescribed under the finance act, 2003. .....