Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Court: customs excise and service tax appellate tribunal cestat ahmedabad Page 1 of about 16 results (0.081 seconds)

Jyoti Limited, Shri Suresh Vs. Cce

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 .....

Jyoti Limited Vs. Commissioner of C. Ex.

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 .....

C.S.T. Vs. Pepsi Cola India Marketing Co.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... show cause as to why the penalty should not be imposed upon them as provided under section 76 and 77 of chapter v of the finance act, 1994 for contravention of provisions of section 68 and 70 respectively of chapter v of the finance act, 1994. section 68 ibid deals with the payment of service tax at the rate specified in section 66 in such manner .....

Sandipani Academy Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2007)9STT431

..... -2003. the appellant had taken the advance amount for services falling in the category of "commercial training or coaching" as defined in clause (26) of section 65 of chapter-v of the finance act, 1994. it appears that in the context of similar case where amount was received before 1-7-2003 and services were rendered thereafter, the hon'ble high court of .....

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... port or person authorized by port and could not have been extended to any other person. it is his submission that the holistic reading of chapter 5 of finance act, 1994 and the amendments made thereto by including further category of services as taxable services and also reading the various circulars of the cbec, ..... entry with the cognate legislature governing the rendition of such services. for ease of reference some illustrative services are being extracted herein below: a. chapter v of the finance act, 1994, initially introduced the levy of service tax on following three services viz. telegraph services, general insurance services and stock broker services. each ..... of income tax, reported in 1999 (4) scc 306, that in a case of in case of referential incorporation, as in the case under chapter v of the finance act, 1994, where provisions of different statutes are incorporated in another statute, then for ascertaining the scope of the provisions incorporated it is permissible to refer .....

Cce Vs. Adishiv Forge P. Ltd. and ors.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2008)9STR534

..... 1999 (112) elt 365 (sc) did not uphold the provisions relating to recovery of service tax from the recipients. b. subsequently, the law was retrospectively amended by the finance act, 2003. section 68(2) read with service tax rules enabled recovery of service tax from the recipients of services. c. the respondents availed the services of goods transport agency; ..... denied for utilization in respect of service tax paid in relation to outgoing consignments of finished goods.6.4. it would be appropriate to reproduce section 68(2) of the finance act, 1994, definition 2(d)(v) in service tax rules, 1994, the definitions of input service and output service from cenvat credit rules, 2004: section 68(2):- ..... tax thereon shall be paid by such person and in such manner as may be prescribed at the rate specified in section 66 and all the provisions of this chapter shall apply to such person as if he is the person liable for paying the service tax in relation to such service. rule 2(d)(v):- in relation .....

Synchron Research Services Pvt. Vs. Cst

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2008)13STJ166CESTATAhmedabad

..... applicant has been demanded service tax under the heading "technical testing and analysis services" in terms of section 105(zzh) read with section 65(106) of finance act, 1994. the applicant are engaged in the activity of clinical research/testing and analysis for various pharmaceutical companies.3. commissioner confirmed a demand of duty of rs ..... 36a, 36b, 37a, 37b, 37c, 37d and 40. section 35f. deposit, pending appeal, of duty demanded or penalty levied: where in any appeal under this chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of central excise authorities or any penalty levied under ..... do so, decide such application within thirty days from the date of its filing.7.3. by the finance act, 1994 which levy service tax on services, the parliament has made applicable certain provisions of central excise act which deals with levy of taxes on commodities. the section 35f is one such provision made applicable to .....

Gujarat Security Services Vs. Cst

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2008)(223)ELT209TriAhmd

..... was adjudicated by the asst. commissioner confirming the demand of duty of rs. 11,85,783/- and imposing personal penalty of identical amount under section 76 of the finance act in addition to imposition of penalties under the other sections. the said order of the asst.commissioner was put to challenge by the appellant before commissioner (appeals) along ..... as such attained finality.2. subsequent to the above development, appellant vide their letter dt.20/10/2005 filed an application in terms of section 74 of the finance act for rectifying the mistake in the earlier order on the ground that the number of days delay in depositing the tax considered by the adjudicating authority was 12486 ..... to rs. 6.67 lakhs. no doubt the provisions of section 74 gives jurisdiction to the central excise officer who passed any order under the provisions of this chapter, to rectify any mistake apparent from the record, within a period of 2 years of the date on which such order was passed. sub-clause 2 of the .....

Foster Wheeler Energy Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2007)10STJ227CESTATAhmedabad

..... rs. 88,18,761/- towards on-shore services rendered by the appellant. the interest applicable on the above amount shall be payable in terms of section 75 of chapter-v of the finance act, 1994. b. the demand of rs. 48,05,821/- as service tax towards offshore services is set aside. consequently the interest demanded relating to the demand of ..... some percentage as service tax.6.8. we also noticed that there has been an amendment by way of inserting section 66a in the service tax provisions by the finance act, 2006 w.e.f. 18/4/2006. there is no doubt that the services rendered are ultimately in relation to setting up of the lng terminal in india. ..... services.4.3. he submits that the project management services provided under the agreement are not the services of consulting engineer as defined in section 65(13) of the finance act, 1994. in order to attract service tax under the category of consulting engineer, the service must be in the nature of advice, consultancy or technical assistance and the .....

M/S. Micro Inks Vs. C.C.E. and S.T. Daman

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... has been prescribed on all goods imported into india. he would also submit that while introducing the levy of sad, the legislations intention was spelt-out by the then finance minister which indicated that sad was created in order to provide level playing field to the domestic industries. it is his submission that looking at the intention of legislature ..... exempted goods by a process of interpretation of condition of the exemption notification. he would rely upon the decision of apex court in the case of hansraj gordhandas vs. dave 1978 (2) elt (j 350)(s.c.) for the proposition that notification has to be interpreted in the light of the words employed by it and not on any ..... interpretation of notification no. 23/2003-ce as amended. it is his submission that special additional duty of customs has been imposed vide section 3(5) of the customs tariff act 1975. it is his submission that the sad was levied in view of sales tax, vat, local tax or other charges, for the time being in force, which .....