Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2004)(93)ECC224
..... materials. capital goods and finished goods etc. during 16.11.97 to 1.6.98 and had not paid service tax @5% as required under chapter v of the finance act, 1994 as amended subsequently.2. it is admitted that all the appellants in the course of their business had utilized services of goods transport operators. ..... as it made persons other than clearing and forwarding agents or person other than goods transport operators responsible for collecting service tax is ultra-vires the finance act, 1994.3. finance act 2000 made amendments to the relevant provisions with retrospective effect. amendment sought to validate levy and collection of service tax for the period between 16. ..... the basis of the self assessment of the service tax and the provisions of section 71 shall apply according." section 73 has also undergone certain amendments by finance act 2003.after the amendment section 73 reads as follows : (a) the assistant commissioner of central excise or, the case may be, the deputy commissioner of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2006)(110)ECC582
..... to the advertisement tariff otherwise payable by the advertisers calculated by reference to the appropriate rate card.2.3 extract of the relevant statutory provision of chapter v of finance act, 1994 relating to advertising agency service, as they exist, at the material time are: advertising agency" means, any commercial concern engaged in ..... in relation to broadcasting and therefore, they are liable to pay the service tax and comply with all other procedural formalities relating to service tax. finance act,2002 carried out a retrospective amendment effective from 16.07.2001 by amending the definition of broadcasting agency or organisation as under: section 65(15)... ..... demand for service tax is not sustainable on merits & limitations, hence no interest is recoverable. further, recovery of interest is ordered under section 75 of the finance act, 1944. at the relevant time the section read as: section 75 - every person responsible for collecting service tax and paving it to the credit of the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2004)(174)ELT78Tri(Mum.)bai
..... explain as to why a penalty should not be imposed upon them under the provisions of sections 76 and 77 of chapter v. of 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. such a show cause notice was not issued under section 73 as is evident. the show cause notice was dropped by ..... 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. this appeal is directed against the said order of the commissioner.3. none appeared for the appellant. they have filed written submissions. heard the learned dr .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Reported in : (2008)12STT317
..... so received by them towards erection, installation and commissioning of the plant under the heading of "consulting engineering services".25. section 65(18) of chapter v of the finance act, 1944, defines the "consulting engineers" as professionally qualified engineers or an engineering firm, which either directly or indirectly renders an advice, consultancy ..... dy. commissioner (service tax) vadodara. a) the appellant company is engaged in the manufacture of mechanical, engineering and electrical goods falling under chapters 84 and 85 of central excise tariff act, 1985. b) in respect of certain buyers, the appellant merely sold their products. in respect of certain buyers, at their request, ..... section 78 and also penalties under sections 76 and 77. he also imposed penalties of rs. 5 lakhs each on shri suresh gandhi, general manager (finance) and shri suresh singhal, company secretary of the appellant company.4. the learned advocate submits that they have entered into a turnkey contract with the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Reported in : (2008)9STR373
..... received by them towards erection, installation and commissioning of the plant under the heading of "consulting engineering services".13. section 65(18) of chapter v of the finance act, 1944 (sic)(1994), defines the "consulting engineers" as professionally qualified engineers or an engineering firm, which either directly or indirectly renders an advice ..... dy. commissioner (service tax), vadodara. (a) the appellant company is engaged in the manufacture of mechanical, engineering and electrical goods falling under chapters 84 and 85 of central excise tariff act, 1985. (b) in respect of certain buyers, the appellant merely sold their products. in respect of certain buyers, at their request, ..... section 78 and also penalties under sections 76 and 77. he also imposed penalties of rs. 5 lakhs each on shri suresh gandhi, general manager (finance) and shri suresh singhal, company secretary of the appellant company.4. the learned advocate submits that they have entered into a turnkey contract with the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)(81)ECC353
..... cases. accordingly, we agree with the findings of the id. 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 ..... .11.97 to 2.6.98 were dropped. 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. he submits that with the introduction of these two new sections in the finance act, 2000, service tax along with interest became payable. he, therefore .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2004)(95)ECC54
..... been functioning as their consignment agent for sale of their products throughout india. when service tax was introduced on clearing and forwarding agent service under chapter 5 of finance act 1944 w.e.f.16.7.97 the appellants got themselves registered with the central excise authorities and started paying service tax on the commission ..... commissionerate vide his order dated 31.12.2001 directed the appellant to continue their registration as clearing and forwarding agent and to comply with the provisions of finance act, 1994 and the rules thereunder. the appeal filed by the assessee was dismissed by the commissioner (appeals) under the order impugned. the issue that comes ..... manner, the service cannot be taxed even if the consignment agent is brought under the definition of clearing and forwarding agent. under the scheme of the finance act 1994 with relation to service tax, the tax liability is attached to the taxable service. so long as the appellant is not providing a taxable service, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2007)10STT244
..... , were assessed finally by the superintendent of service tax. a show cause notice was issued by the deputy commissioner of service tax under section 74 of the finance act, 1994, to enhance the assessment, and a allegation of short levy was made on the appellant. the adjudicating authority confirmed the demand and also imposed penalty, ..... not be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement. (5) subject to the provisions of this chapter, in hearing the appeals and making order under this section, the collector of central excise (appeals) shall exercise the same powers and follow the same procedure ..... within three months from the date of receipt of the decision or order of the central excise officer, elating to service tax, interest or penalty under this chapter: provided that the collector of central excise (appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2007)8STT156
..... 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. the show-cause-notice was adjudicated by the assistant commissioner, central excise & customs, jalgaon division who has confirmed the demand of service ..... court in cce, meerut-ii v. l.h. sugar factories ltd. 2005 (187) elt 5 (s.c).in the above decision the relevant provisions of the finance act including the amended provisions were considered. it has been held as follows: the above would show that even the amended section 73 takes in only the case of assesses .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2007)(115)ECC27
..... pay the amount specified in the notice. in view of the facts stated above, it appears that the assessee has contravened the provisions of section 68 of the chapter v of the finance act, 1994 (32 of 1994) in as much as they had not paid service tax on taxable service i.e. transport services provided to them by the goods ..... interest on the amount of service tax not paid in terms of section 75 ibid. the assessee is also liable to penalty in terms of section 76 of the chapter v of the finance act, 1994 (32 of 1994). now therefore, the said m/s r.k. marble ltd kishangarh are hereby called upon to show cause and explain to the deputy ..... prescribed manner on the basis of the self assessment of the service tax and the provisions of section 71 shall apply accordingly. section 73 has also undergone certain amendments by finance act, 2003. after the amendment section 73 reads as follows: (a) the assistant commissioner of central excise or, as the case may be, the deputy commissioner of central excise .....
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