Judgment Search Results Home > Cases Phrase: finance act 1978 section 19 amendment of section 155 Court: customs excise and service tax appellate tribunal cestat calcutta Page 4 of about 40 results (0.156 seconds)

Commissioner of Central Excise Vs. Chandra Nath Pyne

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)13STT229

..... be exercised on sound judicial principles and circumstances of the case - in case intent to evade tax is not proved, maximum penalty cannot be imposed -section 76 of finance act, 1994.4. i have examined the case records and have heard ld. jdr. i tend to agree with the arguments and the ratio applicable ..... : service tax - penalty - quantum of - delay in payment of service tax -penalty @ rs. 100/- per day of default being minimum penalty imposable under section 76 of the finance act, 1994, appellants cannot have any grievance against quantum of this penalty - impugned order upheld.inma international security academy pvt. ltd. v. cce, chennai service tax ..... appeared for the revenue who states that in the impugned order, the commissioner (appeals) has set aside the penalties imposed by the lower authorities under section 76 of the finance act mainly on the ground that in the case of rashtriya ispat nigam ltd. v. commissioner of central excise, visakhapatnam , this tribunal has concluded that .....

Prabhat Zarda Factory (India) Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2002)(79)ECC571

..... arguing that m/s ratna zarda company are not their clearing the forwarding agents. further, we also prima facie find no force in the submissions that section 117 of the finance act, 2000 does not revalidate the proceedings already initiate under the service ta rules, 1994 with retrospective effect. in this view of the mate, the appellants ..... excise, patna vide his order dated 13.12.2000 confirmed the demand of rs.18,99,027.97 on m/s prabhat zarda factory, muzaffarpur under section 72 of the finance act, 1944. he further imposed a penalty of an equivalent amount on them for their failure to collect and pay the tax. he also imposed a ..... to pay the tax. it is stated that even the retrospective amendment of the finance act, 1994 by section 117 of the finance act, 2000 would not revalidate the action under service tax rules since this section revalidates the actions taken under the provisions of the act of 1994 with retrospective effect and not those taken under the provisions of the rules .....

Commissioner of Central Excise Vs. Pensol Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(156)ELT998Tri(Kol.)kata

..... 2. the short point required to be decided in the present appeal is as to whether the assessee is liable to penalty under the provisions of sections 76 and 77 of finance act, 1994 when originally the service tax was not being paid by them in terms of the hon'ble supreme court's judgment in the case of ..... no dispute and the appellants have paid it along with interest. but, as far as the penalties under sections 76 and 77 of finance act, 1994 are concerned, the legal position has very clearly been laid down in explanation to the section 117 of the finance act, 2000 which reads as under : 'explanation. - for removal of doubts, it is hereby declared that ..... as an offence which would not have been so punishable if this section had not come into force.' before the above validation provisions under section 117 of finance act, 2000, the appellant were not liable for any penalty under the provisions of sections 76 and 77 of the finance act, 1994 in the light of the judgment of hon'ble supreme court .....

Orissa State Civil Suppliers Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)7STR11

..... assuming the amendments in 2003 to be legal for the time being, we reject the submission of the writ petitioners that by the amendments brought about by sections 116 and 117 of the finance act, 2000, the decision in laghu udyog bharati has been legislatively overruled.6. it is strange that when there was no levy on the service user and ..... those issues are considered separately. on the first question, we hold that the law must be taken as having always been as is now brought about by the finance act, 2000. the statutory foundation for the decision in laghu udyog bharati has been replaced and the decision has thereby ceased to be relevant for the purpose of construing the ..... not seek registration under law.with these submission, the appellant also filed an affidavit to the above effect and urged that the penalty imposed under section 76 and 77 of the service tax act was illegal in view of existence of reasonable cause as stated above and there was also no mens rea involved in this case. he also .....

Sainik Mining and Allied Services Vs. Commr. of Central Excise, Custom ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)13STJ241CESTAT(Kol.)kata

..... contained in the agreement referred to hereinabove.6. as we had noted in the case of m/s itw india ltd. (cited supra), the cargo handling service under section 65(21) of the finance act, 1994, means - (i) loading, unloading, packing or unpacking of cargo, and includes - (ii) cargo handling services provided for freight in special containers or ..... taxed under the category of cargo handling service. we have, therefore, no hesitation in our mind to hold that the definition of cargo handling service under the finance act, 1994, does not include the kind of activities undertaken by the appellants and hence the same are not chargeable to service tax. we also find that ..... to bring to your notice that right from the coal face to railway siding everything in between (inclusive both) constitute 'mine' as defined by the mines act. something going out of mines by conveyance to end user or something coming into mines by conveyance from suppliers may constitute cargo but not something moved from place .....

Commissioner of Central Excise Vs. India Carbon Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2005)(185)ELT329Tri(Kol.)kata

..... had struck down the provisions of service tax rules making a person other than the goods transport operators responsible for collecting the service tax, and later section 117 of the finance act, 2000 validated levy and collection of service tax on goods transport operator service, retrospectively. we also note that the assessees had obtained a stay order ..... pay service tax. they failed to submit a st-3 return for the period from 1-1-98 to 9-6-98, as required under section 70 of chapter v of finance act, 1994 read with rule 7 of service tax rules, 1994. show cause notice was issued proposing levy of interest and imposition of penalty as ..... per sections 75 to 77 of the service tax act, subsequent to validation of levy and collection of service tax on goods transport operator service vide section 117 of the finance act, 2000.the jurisdictional deputy commissioner directed that the assessees were liable to pay service .....

Commr. of C. Ex. Vs. Shi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... the provisions of service tax rules making a person other than the goods transport operators responsible for collecting the service tax, and it was only later that section 117 of the finance act, 2000 validated levy and collection of service tax on goods transport operator service, retrospectively. we, therefore, do. not accede to the prayer of the ..... pay service tax. they failed to submit a st-3 return for the period from 16-11-97 to 1-6-98, as required under section 70 of chapter v of finance act, 1994 read with rule 7 of service tax rules, 1994. show cause notice was issued proposing levy of interest and imposition of penalty as ..... per sections 75 to 77 of the service tax act, subsequent to validation of levy and collection of service tax on goods transport operator service vide section 117 of the finance act, 2000.the jurisdictional deputy commissioner directed that the assessees were liable to pay service .....

Coal Handlers Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2004)(171)ELT191Tri(Kol.)kata

..... of 'business auxiliary service', in as much as they are substantially covered within the definition of c & f services. it has, further, been clarified that under section 65a of finance act, 1994, it has also been provided that in case of overlap, a service would be classified under the head, (a) which provides most specific description, (b ..... contract for purchase of coal on behalf of the principal company. as such, they cannot be treated as clearing and forwarding agent within the meaning of section 65(25) of the finance act of 1994.3. dr. devi pal has, however, fairly submitted that the tribunal in the case of prabhat zarda factory (india) ltd, v. ..... provided indirectly. further, learned advocate submits that the said judgment was delivered on 9-2-2002 and thereafter the finance act of 2003 was introduced and the new service viz. 'business auxiliary service' appearing in section 65(19) was introduced. the said service is in relation to promotion or marketing or sale of goods produced or .....

Coates of India Ltd. Vs. Commr. of Customs (Airport)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... in 2004 (173) e.l.t. 117 (gujarat) has held that: "commissioner (appeals) continues to have power of remand even after amendment of section 35a (3) of central excise act, 1944 by finance act, 2001".the gujarat high court has also discussed the larger bench decision in this regard. gujarat high court has observed that larger bench of the tribunal ..... representative of appellant submits that the larger bench has taken a view that the commissioner of appeal has no power to remand the matter after amendment of section 35a(3) by the finance act 2001.2. heard shri j r madhiam, learned jdr. he submits that the gujarat high court in the case of commissioner of central excise, ahmedabad ..... quoted above which is based on the hon'ble supreme court judgment has held that commissioner (appeals) has power to remand even after amendment of section 35a (3) of the central excise act by finance act, 2001, order of the commissioner (appeals) in remanding the matter to the lower authority is perfectly in order. .....

Commissioner of Central Excise Vs. Usha MartIn Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(89)ECC861

..... alongwith interest against the respondents, which stands duly paid by them. however, he has set aside the personal penalty imposed upon the appellants by observing that the explanation to section 117 of the finance act, 2000, vide which the levy of service tax for the clearing and forwarding agents, was re-validated with retrospective effect. while dropping the penalty, the commissioner (appeals) has ..... in the case of anil chemicals and industries ltd. v. commissioner of central excise, raipur, 2002 (51) rlt 1037, has held that in view of the retrospective amendment in the finance act, 2000, the demand of service tax is sustainable against the assessees, but no penalty can be imposed, inasmuch as the retrospective amendment cannot bring about penal consequences. inasmuch as the .....