Judgment Search Results Home > Cases Phrase: finance act 1977 section 2 income tax Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 461 results (0.334 seconds)

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR673

..... the question is whether by enacting sections 116 and 117 of the finance act, 2000 and section 158 of the finance act, 2003, the bases on which this court struck down rule 2(1)(d), (xii) and (xvii) of the service tax rules, 1994 had been displaced or removed.15. ..... cce, bareilly, reported in 2007(5) str 281, more particularly on paragraph 18 thereof.he submitted that the respondent-assessees who were admittedly the recipients of the service were liable to pay the tax by virtue of the proviso added to section 68(1) of the act by the finance act, 2003 with effect from 16.11.1997. ..... 16^th july 1997 were enacted to enable such persons falling under the proviso of sub-section (1) of section 68 like the appellant to file the returns in respect of service tax for the said period within six months from the day on which the finance act, 2003 received the assent of the president in the prescribed manner, on the basis of the self-assessment of the service tax, as provided therein. ..... the relevant provisions of sections 68(1), 71a and 73 as amended by the finance act, 2004, with effect from 10.9.2004 read as under: (1) every person providing taxable service to any person shall pay service tax at the rate specified in section 66 in such manner and within such period as may be prescribed. ..... 8,84,287/- under section 75 of the finance act, 1994, and in the other case (service tax appeal no.224 of 2005) confirming service tax of rs. .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... filing of return by certain customers - notwithstanding anything contained in the provisions of sections 69 and 70, the provisions there of shall not apply to a person referred to in the proviso to sub-section (1) of section 68 for the filing of return in respect of service tax for the respective period and service specified therein and such person shall furnish return to the central excise officer within six months from the day on which the finance act, 2003 receives the assent of the president in the prescribed ..... learned advocate appearing for the appellants submits that the amendment carried out by section 116 and 117 of finance act, 2000 was to bring the gto services into net of service tax and to validate any action taken for recovery of such services for the period from 16.11.97 to 2.6.98. ..... manner on the basis of the self-assessment of the service tax and the provisions of section 71 shall apply accordingly. ..... since the calculation of service tax liability would have been a bone of contention, the finance act, 2003, sought to insert a new section 71a to make the receiver of services of g.t.o. .....

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... filing of return by certain customers -notwithstanding anything contained in the provisions of sections 69 and 70, the provisions there of shall not apply to a person referred to in the proviso to sub-section (1) of section 68 for the filing of return in respect of service tax for the respective period and service specified therein and such person shall furnish return to the central excise officer within six months from the day on which the finance act, 2003 receives the assent of the president in the prescribed ..... learned advocate appearing for the appellants submits that the amendment carried out by section 116 and 117 of finance act, 2000 was to bring the gto services into net of service tax and to validate any action taken for recovery of such services for the period from 16.11.97 to 2.6.98. ..... manner on the basis of the self-assessment of the service tax and the provisions of section 71 shall apply accordingly. ..... since the calculation of service tax liability would have been a bone of contention, the finance act, 2003, sought to insert a new section 71a to make the receiver of services of g.t.o. .....

Commr. of C. Ex. Vs. Daya Engineering Works (Sleeper)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC227

..... the respondent had availed services of goods transport operator during the period from november, 1997 to june, 1998.after retrospective amendment of the provisions of sections 65, 66 and 67 of chapter v of finance act, 1994, show cause notice dated 2.8.2002 was issued to the respondent for recovery of service tax under section 117 of the finance act, 2002, which re-validated the levy and collection of service tax from the user of services of goods transport operators. ..... however, demand for value of taxable service escaping assessment of service tax could have been issued only under section 73 of the finance act, 1994 at the relevant time when show cause notice was issued. ..... it was also argued that section 117 of finance act gives retrospective effect to the said sub-clause of service tax rules so as to re validate the levy and collection of service tax on the services rendered by the goods transport operator from the users of such services.3. ..... it is also argued that section 117 of the finance act revalidates the provisions of sub-clause (xvii) of clause (d) of sub-rule (1) of rule 2 of service tax rules, 1994. ..... 5 where the supreme court confirmed that liability under section 73 of the finance act, 1994 covers cases of assessee, who are liable to file return under section 70 and liability to file return being cast on the appellants under section 71a, show cause notice issued under section 73 ibid is not maintainable. .....

Maharaja Shree Umaid Mills Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(158)ELT734TriDel

..... be made of all the credit of duty, which have been taken or utilised but which would not have been allowed to be taken or utilised; if the provisions of sub-section (1) had been in force at all material times, within a period of thirty days from the date on which the finance act, 2000 receives the assent of the president and in the event of nonpayment of such credit of duty within this period, in addition to the amount of credit of such duty ..... the said section 112(2) was incorporated in the finance act to validate the denial of credit of duty paid on high speed diesel oil and also to disallow such credit to be utilised for payment of any kind of duty on any excisable goods from 16-3-1995 till 12-5-2000 (date of president's assent to finance act, 2000) ..... sub-section (2) (b) of section 112 also provided that, in case the payment of credit of duty taken or utilised is not made within 30 days from the date of enactment of the finance act, 2000, then in addition to the recovery of credit, interest at the rate of 24% per annum shall be payable from the date immediately after the expiry of the said period of 30 days till the date of ..... in those cases payment of interest was demanded on the differential of sales tax paid at the time of filing return and that determined through final assessment ..... while in the sales tax cases, a final determination of tax amount was necessary in terms of the sales tax provisions, in the instant case no such determination is even ..... commercial tax officer (ca .....

Shree Shyam Filaments Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(176)ELT512TriDel

..... it has been submitted by the appellants in their memorandum of appeal that they had taken the credit of duty paid on hsd oil under rule 57 b of the central excise rules, 1944; that section 112 of the finance act, 2000 provided that credit is not admissible in respect of hsd oil with retrospective effect; that the validity of the provisions of disallowing the modvat credit with retrospective effect was challenged before the rajasthan high ..... there is no force in the contention that the matters are pending in rajasthan high court supreme court as the appellants themselves have not challenged the validity of the said section of the finance act, 2000 in any high court of supreme court not there any appeal filed by them is pending in supreme court. ..... cce meerut, [2000 119 elt 715 (t-lb)] has held that provision of section 112 of the finance act, 2000 has come into force with effect from 12.5.2000 in view of which high speed diesel oil is not eligible for benefit of credit during the period 16.3.95 to 12.5.2000 ..... it is, further mentioned in the memorandum of appeal that in order to invoke section 112 (2)(b) of the finance act for levy of interest, it is absolutely necessary that the adjudication orders in pursuance of the show cause notice should have been passed during the period 16.3.95 to 12.5.2000; that section 112 only validates demand which has already been adjudicated by the show cause notice; that the said provision does not automatically confirm the demands which are not subject .....

Markfed Oil and Allied Industries Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(84)ECC860

..... order passed by the deputy commissioner under impugned order in exercise of powers under section 84 of the finance act, 1994, directing them to calculate and supply the gross freight figures for the period 16-11-97 to 2-6-98 and deposit the service ..... by the officers subordinate to him; that the only issue taken up by the deputy commissioner under the adjudication order was with regard to imposition of penalty under section 77 for not filing the returns under section 70 of the finance act, 1994; that there was no proposal in the show cause notice for levy of service tax or interest; that there was also no adjudication on these issues by the deputy commissioner and accordingly these issues cannot be taken up in revision. ..... to show cause as to why the penalty under section 77 of the finance act may not be levied on account of their failure to file the returns of the service tax; that the deputy commissioner under order dated 14-12-2001 dropped the proceedings in terms of supreme court decision in laghu udyog bharti case; that subsequently, the parliament validated certain actions taken under service tax rules under section 117 of the finance act, 2000 retrospectively; that the commissioner thereafter revised the .....

M/S South Eastern Coalfields Ltd Vs. Cce, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... after the retrospective amendment by finance act 2000, the question arose whether this amendment was good enough to issue demands under section 73 of finance act, 1994 on persons who had not paid tax during the said period as per rule 2 (1) ..... arose whether this amendment was good enough to issue demands under section 73 of finance act, 1994 on persons who had not paid tax during the said period a per rule 2 (d) (xvii). ..... to the notice was issued on 02-11-2004 pointing out the retrospective amendment made in finance act, 1994 by finance act 2003 and the prospective amendment in section 73 of finance act 1994 made by finance act 2004. ..... to be difficulty in recovering the amounts not paid during the said period because section 73 of finance act, 1994 enabling issue of demand short levy did not include returns filed in the new section 71a inserted as indicated above. 13. ..... above position it is very clear that the demand issued in 2002 invoking provisions of section 73 of the finance act as existing at that time is not maintainable. ..... 2000, an issue came up that rule 2 (d) (xvii) of the service tax rules 1994 was ultra virus the provisions of the finance act, 1994 in as much as the act provided for demanding duty only from service providers and not from receivers of service. ..... section 73 was amended by finance act 2004, to replace section ..... pointed out by the apex court in the case of laghu bharati udyog (supra), the parliament made retrospective amendment by section 117 of the finance act, 2000. .....

Cce, Allahabad Vesus M/S Hindalco Industries Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... after the retrospective amendment by finance act 2000, the question arose whether this amendment was good enough to issue demands under section 73 of finance act, 1994 on persons who had not paid tax during the said period as per rule 2 ..... appeared to be difficulty in recovering the amounts not paid during the said period because section 73 of finance act, 1994 enabling issue of demand short levy did not include returns filed in the new section 71a inserted as indicated above. 13. ..... of the above position it is very clear that the demand issued in 2002 invoking provisions of section 73 of the finance act as existing at that time is not maintainable. 16. ..... section 73 was amended by finance act 2004, to replace section ..... the defect pointed out by the apex court in the case of laghu bharati udyog (supra), the parliament made retrospective amendment by section 117 of the finance act, 2000. ..... imposed penalty under section 76 of finance act equal to rs. ..... section 73 of the finance act as it stood prior to the amendment made on 10-09-2004 to read as ..... 70, the provisions thereof shall not apply to a person referred to in the proviso to sub-section (1) of section 68 for the filing of return in respect of service tax for the respective period and service specified therein and such person shall furnish return to the central excise officer within six months from the day on which the finance bill, 2003 receives the assent of the president in the prescribed manner on the basis of the self assessment .....

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... since 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. v. ..... 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 tax. ..... 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. ..... 5.section 73 to the finance act, 1994 covers the cases of assessees, who are liable to file return under section 70. ..... 3,48,184/- under section 73(1)(a) of the finance act, 1994 and did not impose any penalty. ..... 7,89,958/- under section 73(a) of the finance act, 1994 and also proposing to impose penalty and recovery of interest. ..... they 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. ..... the commissioner (appeals) under the impugned order held that no tax can be recovered from the appellants (present respondent).3. .....