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 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 Delhi
Reported in : (2006)(110)ECC634
..... of prabhat zarda factory and services provided by them are liable to tax.8. the definition of "clearing and forwarding agent" under section 68(25) of chapter v of the finance act, 1994 reads as under: clearing and forwarding agent' means any person who is engaged in providing any service, either directly or indirectly, connected with the ..... further submitted that under sub-section (121) of section 65, it was provided that words and expressions used, but not defined in chapter v of the finance act, 1944 and defined in the central excise act, 1944 or the rules made thereunder, shall apply, so far as may be, in relation to service tax as they apply in ..... amount to providing services as 'clearing and forwarding agent' within the meaning of the definition of the expression 'clearing and forwarding agent' under section 65(25) of the finance act, 1994, as held in the decision of the tribunal in prabhat zarda factory (pvt.) ltd. v. cce patna, since in the other three appeals similar question .....
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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)LC176Tri(Delhi)
..... 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 : (2002)(81)ECC796
..... court judgment in the case of laghu udyog bharati [1999 (112) e.l.t. 365 (s.c.)] and others. 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 above.3. when the matter was called none appeared ..... 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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2007)7STR411
..... 169, 170 and 171 of 2005 filed by the revenue), the allegation was that, the service provider had provided "consulting engineer" service under section 65(31) of chapter v of the finance act, 1994. in the service tax appeal no. 172 of 2005 (filed by the revenue) and service tax appeal no. 162 of 2005 (filed by the service provider), ..... all the appeal memos of the service provider, it is stated as follows: the service provider, provided services as a consulting engineer, as defined under section 65(25) of the finance act, 1994, as existed at the relevant time, to m/s grasim industries ltd., staple fibre division, birlagram, nagda - 456 331 (m.p.) and hereinafter referred to as, ..... concerned superintendent of central excise] in form st-1 for registration within a period of thirty days from the date on which the service tax under section 66 of the finance act, 1944 (32 of 1994) is levied: provided further that a person who is a non-resident or is from outside india, does not have any office in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(61)ECC180
..... in these refund applications in which it was stated that the appellants are engaged in manufacturing of liquid nitrogen/liquid ammonia and urea falling under chapter no. 28 & 31 of the central excise tariff act, 1985 and holding central excise registration certificate no. 0037-04-01-0027 for the manufacture and clearance of the said excisable products. it ..... not to any or every person on whom the burden may ultimately fall.31. it is well known that from the point of view of economics, (particularly public finance) as well as from a legal point of view, the central excise is in the nature of indirect taxation.32. the burden to pay duty to the government ..... excise duty is also intended to benefit the ultimate consumer, but it does not mean that the ultimate consumer can deal directly with the excise authorities. although under chapter x, the industrial user has to deal directly with the central excise authorities for certain purposes inasmuch as he has to make an application to the collector and .....
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