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 7 of about 926 results (0.164 seconds)

Unikeller India Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(110)ECC467

..... payment of service tax by the appellants. as has been held in the case of greenply industries, no penalty would be imposable on the appellants under section 76 of the finance act, 1994.6. accordingly, the impugned order is set aside to the extent of penalty imposed on the appellants and upheld to that part of the ..... to file returns. this insertion was necessitated as the provisions of sections 69 & 70 of finance act, 1994 applied only to service provider. by inserting section 71a, the finance act, 2003 made the service receivers to file return to the authorities to ascertain the service tax liability. the said section 71a also granted time of six months from the date of assent ..... liable to pay service tax. it can be seen that till this retrospective amendment the payment of service tax under section 68 was to be made only by the service provider. after the retrospective amendment in finance act, 2003, the receiver of the services from g.t.o. was also made liable to pay service tax. since .....

M/S Daurala Organics Vs. Cce, Meerut I

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... the portion of the additional commissioners order dropping the penalty proceedings was reviewed by the jurisdictional commissioner of central excise, under the provisions of section 84 of the finance act, 1994 and vide order-in-revision no. 05/commr/mrt-i/2011 dated 17/02/2011 he modified the additional commissioners order by ..... the additional commissioner while confirming the service tax demand alongwith interest did not impose any penalty on the appellant under section 76, 77 and 78 by invoking the provisions of section 80 of the finance act, 1994, holding that she is satisfied that there were valid reasons for the appellants failure to discharge their service ..... view of this, the additional commissioner had correctly waived the imposition of penalty under section 76, 77 and 78 of the finance act, 1994 by invoking section 80 ibid and, therefore, the impugned order of the commissioner imposing penalty on the appellant under section 76, 77 and 78 ibid is not correct. 4. shri davinder singh, .....

Malabar Management Services Pvt. Vs. Commissioner of Service Tax

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

Reported in : (2008)12STJ45CESTAT(Chennai)

..... business auxiliary service for the purpose of payment of service tax. another issue is whether the extended period of limitation was invocable in this case.6. section 67 of the finance act, 1994 defines 'value of taxable service' as the gross amount charged by the service provider for such service rendered by him. on the facts of ..... been doing so voluntarily and not under protest. we have also found that the nature of service rendered by the appellants to icici bank squarely attracted section 65(19) of the finance act 1994, which defined business auxiliary service. this position seems to have been accepted by the appellants themselves in appeal no. s/159/07.they are ..... that, though in one of these appeals, it has been contended that the service provided by the appellants to icici bank fell within the ambit of section 65(68) of the finance act, 1994 as service of manpower recruitment or supply agency, such a contention is conspicuously missing in the other appeal. we have also noted that the .....

Ashwani and Associates Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(118)ELT57TriDel

..... not enough to impose penalty on the assessees when the entire amount of tax has been deposited and when no show cause notice was issued to them under section 70(2) of the finance act. another case referred to by the learned consultant is rajinder kumar somani v. cce, kanpur, 1999 (113) e.l.t. 111 (tribunal), wherein for late ..... of the appeal has failed to go into this aspect of the matter and dismissed their appeal without affording them any opportunity for proving the sufficient cause under section 80 of the finance act for having not filed the return in time and paid the due service tax. therefore, the impugned order should be set aside. in support of his contention ..... challenged the validity of the impugned order on the ground that no opportunity was afforded to them to prove that they had a sufficient cause in terms of section 80 of the finance act for not filing the return and making the due payment of the tax in time. they were also not aware of the intricacies of the law which .....

Cce Vs. T. Stanes and Company Ltd.

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

..... bombay held as follows: the learned cestat on the facts and circumstances reduced the amount of penalty under the provisions of the finance act. on consideration of provisions of sections 76, 77 and 80 of the finance act, we have held that there is power in the authority to reduce the amount of penalty". it was held that unless ..... with intent to evade payment of tax. therefore, the commissioner (appeals) did not have discretion to reduce the penalty below the statutory minimum prescribed under section 76 of the finance act, 1994, it is argued.3. the learned jdr canvases the prayer urged in the appeal on the grounds raised therein.4. the learned counsel for ..... jurisdiction to reduce the penalty below the statutory minimum of rs. 100/- per day for the delay in making good the short-payment of tax due under section 76 of the finance act, 1994. reliance has been placed on the decision of the tribunal in inma international security academy pvt. ltd. v. cce, chennai and cce, madurai commissioner .....

Cce, Chandigarh Vs. M/S Skynet Builders, Developers, Colonizer and Oth ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... no component of service to the buyers. this matter has been a subject matter of many disputes. 5. the definition of the service under section 65(105) (zzzh) of finance act, 1994 was amended by finance act, 2010 to add an explanation. the amended definition is reproduced below. (105) taxable service means any service provided or to be provided, ..... (sc) that principle of unjust-enrichment will apply for refund of service tax also even though such principle is not specifically incorporated in finance act, 1944 and section 11b of central excise act is not specifically made applicable to refund of service tax. extracts from the said order of the apex court is re-produced below. ..... stage of construction (or even prior to that) and who makes construction linked payment. the construction of complex service has been defined under section 65 (105)(zzzh) of the finance act as any service provided or to be provided to any person, by any other person, in relation to construction of a complex. the .....

Commissioner of Central Excise Vs. Arasan Syntex Ltd.

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

Reported in : (2005)(100)ECC297

..... service tax liability in respect of the service availed by them during the period of dispute. this question must be determined with reference to the provisions of section 117 of the finance act, 2000 which reads as under :- "117. validation of certain action taken under service tax rules. - notwithstanding anything contained in any judgment, decree or order ..... and chemicals ltd. (supra) and it was held that, on account of validation, with retrospective effect, of the provisions of service tax rules under section 127 of the finance act, 2000, the service tax paid by the assessee on goods transport service during the period 16-11-1997 to 1-6-1998 was not affected by ..... them during the period of dispute. this aspect was apparently ignored by id.commissioner (appeals). he ought to have given effect to the law enacted under section 117 of the finance act, 2000, by rejecting the refund claim. this is the view taken by this tribunal in mangalam cements (supra).5. in the result, the impugned order .....

Commissioner of Central Excise Vs. Jai Singh Kothari

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)STR160

..... returns for the quarters in question (detailed above) being registered as stock brokers with the central excise department, for the purpose of service tax under section 69 of the finance act. it is also not disputed that they failed to file the returns for the quarters in question and they were served with two show cause notices. ..... for the quarters, april to june, 1995, april to june, 1996 and july to september, 1996.he also imposed penalty of rs. 17,600/-, under section 77 of the finance act, for late submission of the quarterly return for the quarter october to december, 96.2. the respondents challenged the said order of the assistant commissioner in ..... july to september, 1996. they were served with two show cause notices dated 10-1-97 and june, 1997 for having contravened the provisions of section 70(1) of the finance act. they thereafter filed the returns but no plausible explanation was offered for not filing the returns in time. the assistant commissioner through the order-in-original .....

Shore to Shore Mis Private Limited Vs. Commissioner of Central Excise

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

Reported in : (2007)(114)ECC118

..... by the new species of service viz. 'intellectual property service' recognised by the law-makers and inserted in the list of taxable services under section 65 of the finance act, 1994. 'consulting engineer's service' continues to be on the list. the two services are distinct and different. upon acquisition of technical ..... how can be reasonably understood to have been an inbuilt ingredient of 'consulting engineer's service' prior to its segregation and insertion under section 65 of the finance act.3. after examining the submissions, we are not persuaded by the above contention of learned sdr inasmuch as the two services are different ..... 'consulting engineer's service' inasmuch as it is "intellectual property service" since recognised as taxable service under the finance act, 1994. even after the introduction of 'intellectual property service' under section 65 of the finance act, 1994 as a taxable service, learned counsel submits, 'consulting engineer's service' continues to be on the statute .....

Agauta Sugar and Chemicals Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)9STJ200CESTATNew(Delhi)

..... tri.- del.) held that the service tax paid on the basis of self-assessment is tax assessed and validly paid under liability arising under amendment section 71a of finance act, 1994 as inserted by the finance act, 2003 requiring appellant to file such return and appellants not entitled to refund. he also relied upon the decision of the tribunal in the ..... 75,545.00 and penalty.2. the ld. advocate on behalf of the applicant submits that a show cause notice dated 8.11.2004 was issued under section 73 of finance act, 1994 proposing demand of servic tax for the period from 16.11.1997 to 02.06.1998 in respect of service tax for "goods transport operators". he ..... submits that the applicants are deemed to be a person come under section 71 a of the finance act, 1994 and therefore, show cause notice issued under section 73 is not maintainable. he relied open the following decisions:i. commissioner of central excise, meerut-ii v. l.h. sugar .....