Judgment Search Results Home > Cases Phrase: finance act 1977 section 2 income tax Court: customs excise and service tax appellate tribunal cestat delhi Page 4 of about 461 results (0.273 seconds)

M/S Ausmelt Limited and Another Vs. Cce, Jaipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the counsel further points out that provisions have been made in section 66a of the finance act 1994 from 18-04-2006 for demanding service tax from the recipient of service in cases where the provider of service is located outside india and recipient is located in india. ..... the counsel for appellant submits that the appellants did not have any office or any establishment in india and therefore, the provisions of service tax levy were not applicable to them because the provisions of finance act, 1994 cannot have any jurisdiction on persons located outside india and therefore the demand confirmed is without jurisdiction. 5. ..... we find that this issue is no longer res integra in view of the decisions quoted above and liability to service under finance act, 1994 cannot be demanded from a person not located in india and having no permanent establishment in india. ..... ar for revenue submits that the service was provided in india an therefore the provisions of finance act, 1994 is applicable for such service. 8. ..... these companies had provided services which were classifiable under the entry in finance act 1994 for services of consulting engineer. ..... the notices have been adjudicated confirming the tax demanded along with interest and penalties. ..... revenue issued show cause notices to these appellants, based abroad demanding service tax on the value of such services. ..... these companies or m/s hindustan zinc had not paid any service tax on such services. .....

M/S. National Construction Company Vs. Cce, Jaipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... of any relevant fact or withholding of relevant information or contravention of the provisions of the finance act, 1994 or the rules made thereunder with intent to evade the duty and for the same reason, penalty under section 78 of the finance act, 1994 would not be attracted, that in this regard mere failure to take registration or non-filing of return or non-payment of service tax cannot be treated as the basis for concluding deliberate withholding of information or deliberate contravention of the ..... provisions of the law to evade the payment of service tax and that in view of the above, the impugned order is not ..... there was no doubt about the appellants activity having become taxable, in order to escape from the penal provisions of section 76, 77 and 78, the appellant in terms of the provisions of section 80 of the finance act, 1994 have to prove that there were bonafide reasons for their failure to comply with the provisions of the law ..... day or 2% of the tax amount not paid, whichever is higher, since 19/4/06 under section 76 of the finance act, 1994 till the date of payment of the service tax, subject to the maximum of .....

M/S. Clearchem Agencies Vs. Cce, Indore

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... only on 31.3.2007 by invoking the extended period, that the extended period under proviso to section 73(1) of the finance act is not invokable inasmuch as in view of the conflicting judgments on the issue involved in this case , it cannot be alleged that the appellant had deliberately contravened the provisions of finance act, 1994 and the rules made thereunder with an intent to evade service tax and in this regard he relies upon the judgments of the apex court in the cases ..... show the value of the reimbursement in thest-3 returns, they have suppressed the relevant facts from the department and hence, longer limitation period has been correctly invoked under section 73(1) for demand of service tax and penalty under section 78 of the finance act, 1994 has been correctly imposed. ..... period for demand of short paid service tax can be invoked nor penalty under section 78 of the finance act would be imposable. ..... demanded interest on the service tax demand and also imposed penalty of equal amount on the appellant under section 78 of the finance act, 1994. ..... 341/11/98/tru dated 23.08.98 had taken a prima facie view that only the commission received by the candf agent would be chargeable to service tax and had granted unconditional waiver and that in view of this in respect of the present appeal, where the period of dispute is prior to 19.04.2006, the service tax would be chargeable only on the commission and not on the reimbursement of actual expenses and as such, the impugned order is not .....

JaIn Bidi Udyog and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(113)ECC453

..... these services were liable to service tax under section 65 of the finance act, 1994, by virtue of retrospective amendment made vide section 116 and 117 of the finance act, 2000. ..... show cause notices were issued to all the appellants in january 2003 proposing to demand the service tax payable on the services received by them from goods transport operators under section 72 and 73 of the finance act, 1994. ..... we, therefore, come to the conclusion that the show cause notices issued to the appellants are not sustainable both under the provisions of section 73 as it stood on the date of issue of show cause notice and also under the provisions as amended by finance act, 2003. ..... section 73 has also undergone certain amendments by finance act, 2003. ..... 70, the provisons thereof shall not apply to a person referred to in the provisio 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 of the service ..... after the enactment of finance act, service tax was payable on the value of taxable service received by the appellants from goods transport operators. .....

M/S. Electro World Vs. Cce, Chandigarh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

per d.n. panda; learned consultant submits that if short fall in payment of service tax is paid mitigating factor of sub-section (3) of section 73 takes care of that case. the present appellant having paid short fall by 24th april 2006, there should not have been issuance of show cause notice for the said short fall on 28.11.2007. the action of the learned adjudicating authority, not being in consonance with the provision contained in section 73(3) of finance act, 1994, this appellant had been directed to pay penalty under section 76 of the finance act, 1994. in short, preliminary argument is that when no show cause notice was to be issued the question of penalty does not arise since adjudication is not intended by under section 73(3) of the finance act, 1994. 2. learned d.r. supports the authority below. 3. there is no dispute that the case is made for realization of short fall and only default period penalty has been called for under section 76 of finance act, 1994. statutory mandate being to relieve an assessee falling under section 73(3) of finance act, 1994 from litigation without issuance of show cause notice, learned counsels averment is correct proposition of law. therefore, he succeeds in appeal without facing any penal consequence under section 76 of the act. consequently, appeal is allowed.

Katni Minerals (P) Ltd. Vs. Cc and Ce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(86)ECC435

..... can be exercised by the commissioner only with regard to proceedings which were initiated by officers subordinate to him; that the only issue taken up by the deputy commissioner, under section 77 of the finance act, 1944 was for not filing the returns and there was no proposal in the said show cause notice for levy of service tax; that as such there was no adjudication on these issues by the deputy commissioner and accordingly these issues cannot be taken up in revision. ..... the learned advocate submitted that initially a show cause notice dated 29.3.98 was issued to them to show cause as to why the penalty should not be imposed upon them under the provisions of section 77 of the finance act, 1994 for not filing of the service tax returns; that the deputy commissioner under adjudication order no. ..... in the present matter, as the notice was not issued under section 73 of the finance act and it was issued only under section 77 for imposing penalty on account of failure to file returns, the commissioner cannot under the revisionary powers pass an order for making payment of service tax with interest. ..... 18/st/commr/2001 dated 24.12.2001 by which the commissioner of customs & central excise in exercise of powers under section 84 of the finance act, 1994 has confirmed the demand of sales tax and imposed penalty.2. .....

Commissioner of Central Excise Vs. Suman Satellite

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... they did not pay service tax and did not file st-3 return for half year ending 30.9.02 and 31.3.03 under section 70 of the finance act, 1994 and also did not take ..... suman satellite are provider of taxable service of cable operator as defined under section 65 of the finance act, 1994.the respondents had provided cable service to 105 customers and they were ..... under section 75a is contrary to law as section 80 of the finance act does not provide for any relaxation in any penalty, under section 75a ..... , therefore, not violated the provisions of section 75a of the finance act, 1994.5. ..... they are liable for penalty under section 75a of the finance act.4. ..... in their written reply, they stated that penalty under section 75a is totally unjustified as cable net work services are covered under tax with effect from 16.8.2002 and registration should have been taken within ..... filed appeal before the commissioner (appeals) who dropped the penalties imposed on the respondents under sections 75a, 76 and 77 on the ground that board has declared tax payer friendly scheme under f.no. ..... per day for every day's delay for not paying service tax within time under section 76. ..... 1,000/- under section 77 for not filing the return and penalty at the rate ..... /- under section 75a, ..... show cause notice was issued to them for recovery of service tax and imposition of penalty. ..... /2004-cx-4, dated 23.9.04 to be operational up to 30.10.04 in respect of the assessees who had not at all complied with the provisions of service tax.3. .....

Cce Vs. Kashyap Sweetners (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(108)ECC384

..... by a retrospective amendment vide section 117 of finance act, 2000 the service receivers were required to pay service tax in respect of gto, provided, demand of service tax was raised within the time as ..... held that the demand of service tax raised beyond 12.5.2000 would be not sustainable and also ilt would be time barred in terms of section 73 of the finance act, 1994. ..... , wherein the tribunal based on the provisions contained in section 117 of the finance act, 2000 and on the basis of legal opinion given by the additional legal ..... in finance act, 2000 the government had every intention to direct the recipient of service receiver of gto to discharge the duty liability and it can not get be narrowed down that the recipient of service of gto need not covered under service tax net ..... on the appellants is also set aside in view of the above.from the above it is very clear that the provisions of section 117 bringing the retrospective amendment would operate within the time frame provided for the recovery is correctly interpreted by the learned commissioner (appeals ..... commissioner (appeals) has allowed the appeal of the respondents by observing as under: i find that the issue to be decided in the present appeal relates to the demand of service tax confirmed by the adjudicating authority, the appellants have submitted that the demand is not sustainable in view of the judgment of the tribunal in case of l.h. ..... demand was raised in october, 2002 i.e almost 2 years after amendment of the finance act. .....

S.V. Electricals Limited Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)LC325Tri(Delhi)

..... the contention of the appellants was that clauses 112, 113 of the finance bill, 2000 and sections 116 & 117 of the finance act, 2000 do not authorise the commissioner to demand the amount of service tax from the persons who had failed to pay it in terms of dropping of show cause notice. ..... we have perused the various sections of the finance act, 2000 and the retrospective amendments.7. ..... on perusal of section 84 of the finance act, 1994, we note that this section does not empower the commissioner to review the orders passed by the authorities below under him and issue directions to them to file appeals. ..... finance act, 2000 amended the sections retrospectively and therefore, those demands which were dropped consequent to the decision of the apex court in the case of laghu udyog bharati, were revived.8. ..... in the instant case, we note that service tax was imposed under finance act, 1994 on certain services. ..... the commissioner in exercise of the powers under sub-section (2) of section 35e of the central excise act, 1944 reviewed the order passed by the lower authorities directing them to file appeals under sub-section (3) of section 35e of the central excise act. ..... it was also contended by them that as per sections 83 & 84 of this service tax, the commissioner had no jurisdiction to review the orders passed by the authorities below and therefore, the appeals filed pursuant to such directions were not maintainable as they were without jurisdiction and the orders passed by .....

Jindal Steel and Power Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(186)ELT375TriDel

..... the learned assistant commissioner taking note of the statutory provisions contained in section 117 of the finance act, 2000 by which the provisions that were struck down were deemed to be valid and to have always been valid as if they had been in force at all material times held that such validation had ..... india , in which sub-rules (xii) and (xvii) of rule 2(1)(d) of the service tax rules, 1944, to the extent they made persons other than the clearing and forwarding agents or the persons other than the goods transport operators as being responsible for collecting the service tax, are held to be ultra vires the provisions of the finance act, 1994. ..... 15 of the judgment, the supreme court, referring to the decision in laghu udyog, observed that the writ petitioners made applications for refund of the tax paid by them and in some cases, the tax was refunded, while in some cases the refund of the tax was not made on the ground that the petitioners had failed to prove that the tax paid had not been passed on to other persons. ..... in paragraph 44 of the judgment, the supreme court held that in those cases in which the tax may have been paid but not refunded to the writ petitioners, for whatever reason, there is no question of levy of any interest or penalty at ..... the supreme court had ordered that any tax which had been paid by the customers or clients of the clearing and forwarding agents or of the goods transport operators shall be refunded within twelve weeks on their making a demand for .....