Judgment Search Results Home > Cases Phrase: finance act 1978 section 19 amendment of section 155 Court: customs excise and service tax appellate tribunal cestat Page 2 of about 926 results (0.209 seconds)

Standard Fireworks Industries Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)13STJ333CESTAT(Chennai)

..... either. the department issued a show-cause notice on 27.12.2000 for recovery of service tax of rs. 1,26,663/- with interest, under section 73 r/w section 71a of the finance act for the above period. the original authority dropped the proceedings. the commissioner in his revisional jurisdictional set aside the order of the original authority and ..... recipients of gto service liable to pay service tax for that period, parliament amended the relevant rule under the finance act, 2000, which came into force on 12-5-2000. later on, under the finance act, 2003, section 71a was inserted in the finance act, 1994. this new provision cast a liability on recipients of gto service to file returns. in the case ..... assessee, confirmed demand of tax of only rs. 2,36,037/- and dropped the rest of the demand. his order was revised by the commissioner under section 84 of the finance act, 1994 and the demand of tax of rs. 29,07,276/- was also confirmed against the assessee for the period 16-11-97 to 2-6-98 .....

Aruppukottai Shri Vijayalakshmi Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. later on, the finance act, 2003 made certain amendments to the service tax provisions of the finance act, 1994, whereby aforesaid assessees were required to present tax returns to the proper officer within six months from 14 ..... 12.5.2000 in show-cause notices dated 13.5.2002 and 14.2.2003. such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra).5. following the above decisions, i hold ..... services, rules had been framed by central government to recover service tax from the recipients of service. but these rules were held to be ultra vires section 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati (supra). in order to gel over the supreme court's ruling, .....

Maharaja Shree Umaid Mills Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(158)ELT734TriDel

..... interest as demanded in the impugned orders.5. the issue to be decided falls under a narrow compass. we have perused the provisions of section 112 of the finance act, 2000, where sub-section (b) of section 112(2) categorically states as under :- "recovery shall be made of all the credit of duty, which have been taken or utilised ..... notice is issued and the same is adjudicated to quantify the amount of credit of duty, the recovery proceedings cannot commence under the said sub-section (2) (b) of section 112 of the finance act, 2000. it is pleaded that, recovery refers to collection only. no collection can be possible unless there is an assessment and the assessment ..... them and recovery of appropriate interest was also ordered. the said recovery was ordered in terms of provisions contained in section 112(2) of the finance act, 2000. the said section 112(2) was incorporated in the finance act to validate the denial of credit of duty paid on high speed diesel oil and also to disallow such credit .....

Commr. of C. Ex. Vs. Daya Engineering Works (Sleeper)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC227

..... availed the services of goods transport operators and were liable to pay the service tax), one more chance to file st-3 return. it was also argued that section 117 of finance act gives retrospective effect to the said sub-clause of service tax rules so as to re validate the levy and collection of service tax on the services rendered by ..... the goods transport operator from the users of such services.3. i find that section 117 of the finance act, 2000 validated the action taken by the department against the receiver of the services from the goods transport operator. however, demand for value of taxable service escaping ..... not yet attained the finality as they have filed appeal before the hon'ble supreme court against the said decision of the tribunal. it is also argued that section 117 of the finance act revalidates the provisions of sub-clause (xvii) of clause (d) of sub-rule (1) of rule 2 of service tax rules, 1994 .....

Cce Vs. Sree Vaidvambigai Textile Mills

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2005)(120)LC193Tri(Chennai)

..... always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. later on, the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax returns to the proper officer within ..... raised by the department, in these cases, are far beyond the period of limitation prescribed under section 73 of the finance act, 1994.gujarat carbon & industries ltd. v. cce, vadodara 3. following the above decisions, i uphold the impugned order vacating demands of service tax ..... 2000 in show-cause notices dated 13.5.2002 and 14.5.2003. such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra). furthermore, undisputedly, the demands .....

Commissioner of Central Excise Vs. Vishnuram Textiles Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2004)(98)ECC129

..... be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. later on, the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax returns to the proper officer within six months ..... 12.5.2000 in show-cause notices dated 13.5.2002 and 14.2.2003. such demands are not effected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra). furthermore, undisputedly, the demands raised by ..... , rules had been framed by central government to recover service tax from the recipients of service. but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati (supra). in order to get over the supreme court's ruling .....

Cce Vs. Super Sales Agencies Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2005)(119)LC192Tri(Chennai)

..... be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. later on, the finance act, 2003, make certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax returns to the proper officer within six months ..... 12.5.2000 in show-cause notices dated 13.5.2002 and 14.2.2003. such demands are not effected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra). furthermore, undisputedly, the demands raised by ..... , rules had been framed by central government to recover service tax from the recipients of service. but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati (supra). in order to get over the supreme court's ruling .....

Collector of Central Excise Vs. Mihir Textiles Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1990)(30)LC491Tri(Mum.)bai

..... of mind by the assistant collector and they are deliberately invoking sec. 51 of the finance act? (iii) whether the doctrine of tracing of power would be appliable in this case for sustaining the ratio of the judgment of the supreme court in the case of j.k. steels ltd. reported in 1978 (2) elt 355? (iv) whether the ratio of the judgment of ..... the supreme court in the case of state of uttar pradesh v. singhara singh reported in air 1964 supreme court 358 would be applicable and on that basis the show cause notice issued under sec. 51 of the finance act, 1982 could be held ab initio .....

Chennai Telephones (Bsnl) Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2004)(93)ECC88

..... service tax on leased circuits is not imposable and collectable. he, further, submitted that each of the heads in the finance act has been specified for levy of service tax. under the relevant section of finance act, 1994 service tax was leviable only on telephone services and not to leased circuits.he submitted that charge collected on ..... is provision of telephone circuit / net/pw/pnx/pabx/ etc. to the customers on collection of annual fees.the commissioner has noted that under section 67 (b) of the finance act, 1994 as amended, the value of taxable services in relation to telephone connection provided to the subscribers shall be the gross total amount (including ..... facts of the case are that m/s. chennai telephones (now bsnl) are the service providers of telephones and registered with the department under section 69 of the finance act, 1994. they also render the service of provision of circuits to the subscribers on payment of annual fees. they also collect surcharge from the customers .....

M/S. Tarachandra Engineering Pvt.Ltd. Vs. Cce Vadodara-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... that as there was a reasonable cause for delay in filing the returns and payment of service tax, therefore, their case is covered by the provisions to section 80 of finance act, 1994. he relied upon the judgment of cestat delhi in the case of cst new delhi vs competent automobiles co. ltd [2011 (29) str ..... the appellant and their financial difficulties are justifiable reasons for the purpose of section 80 of finance act, 1994. accordingly, it is held that no penalty under section 78 of the finance act, 1994 is imposable upon the appellant by virtue of proviso of section 80 of finance act, 1994. 5. in view of the above observations, the appeal filed ..... services. in addition, the appellant is also engaged in rendering taxable services under the category of management, maintenance and repair services as defined under section 65 (108)(zzg) of finance act, 1994. the appellant failed to get the later category of service registered with the department and also belatedly filed st-3 returns for the .....