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 8 of about 926 results (0.584 seconds)

Oil India Ltd. Vs. Commr. of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... levied services and educational tax on the considerations received from both service takers as well as penalty levied under section 75a, penalty under section 76, penalty under section 77 and penalty under section 78 of the finance act, 1994.1.2 the ld. adjudicating authority on examination of the material, was of opinion that below described ..... to brpl cannot be business auxiliary service for a clear intention of legislature conveyed by board's circular above. none of the ingredients of section 65(19) of finance act, 1994 defining the terms of "business auxiliary service" attracted service rendered by appellant to be taxable by the impugned order. he also submitted ..... gas, lpg, chemicals, coal slurry and other similar products. such transport services are liable to service tax under sub-clause (zzz) of section 65(105) of the finance act, 1994. consideration for the said transportation service provided may be payable periodically or from time to time. the service provider is required to pay .....

M/S Nath Cold Retreads Vs. Commissioner of Central Excise, Aurangabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the notification. two show-cause notices were issued for demand of rs.3,70,492/- under section 73(1) of the finance act, 1994. interest under section 75 of the finance act, 1994 and penalty under the provisions of section 76, 77 and 78 of finance act, 1994 was also proposed. the same was adjudicated by the adjudicating authority and he confirmed the ..... establish suppression on the part of assessee with intent to evade payment of service tax has not been discharged and no penalty is leviable under sections 76, 77 and 78 of the finance act, 1994. accordingly, in the facts and circumstances of this case, the revenue has not discharged the burden of proof that the appellant ..... is rightly imposed. but, he fairly agreed that no intention to evade service tax has been established, for which penalty can be imposed under section 78 of the finance act, 1994. but, he reiterated the impugned order for imposition of penalties. 5. heard both sides. 6. on careful consideration of the submissions made by .....

Commissioner of Central Excise Vs. Avadh Alloys Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(173)ELT34TriDel

..... was to be paid by an assessee thereafter within 30 days from the date of the receipt of the assent of the president, to the amendment contained in section 117 of the finance act. in the event of failure to pay service tax within that stipulated period of 30 days, interest could be claimed by the department from the assessee but ..... view, this contention of the learned jdr cannot be accepted in view of clause (ii) of section 117 of the finance act which clearly enacts that any service tax refunded in pursuance of any judgment, decree or order of any court striking down sub-clauses (xii) and (xvii) of ..... (xvii) of clause (d) of sub-rule (1) of rule 2 of the service tax rules was given retrospective effect by the legislature as is evident from section 117 of the finance act, 2000. interest on the service tax amount became payable by the respondents from the date on which the service tax became payable by the respondents. but in my .....

Capt. K.P. Dinakaran Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)9STT277

..... initially imposed a penalty of rs. 500/- and rs. 1,000/- while appreciating the circumstances of the case. the powers of rectification conferred under section 74 of the finance act could be exercised only to correct obvious and patent clerical mistakes and not to effect drastic changes in an already pronounced adjudication order.moreover, in the present ..... dated 14-6-2005 for rectification of the earlier order passed by him, for enhancement of the penalty imposed equal to the tax levied under section 78 of the finance act, 1994.after giving a personal hearing, the assistant commissioner enhanced the penalty amount equal to rs. 93,695/- in his order dated 22-8 ..... order dated 9-11-2004, confirmed the demand of tax along with interest. further, he imposed a penalty of rs. 500/- under section 76 and rs. 1,000/- under section 78 of the finance act, 1994. the appellant did not prefer any appeal against the order of the assistant commissioner. however, the assistant commissioner issued a notice .....

Cce Vs. Orient Abrasives

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

Reported in : (2007)6STR259

..... india , wherein the provision of service tax rules 1994, which made gto service recipients liable to pay service tax was struck down as ultra vires section 66 of the finance act, 1954. subsequently, the finance act 1994 was amended by the finance act, 2000 (which came into force on 12.5.2000) so as to make gto service beneficiaries liable to pay service fax with retrospective effect ..... not covered by the provisions of sections 70 and 73 of the finance act, 1994 and further that show-cause notices issued under section 73 to such persons were not maintainable as those persons, though brought under section 71a, were still not covered under section 73.contextually, it may be mentioned that section 71a was inserted in the finance act 1994 by the finance act, 2003.thus, according to the decision .....

Commissioner of Central Excise, Nagpur Vs. Shri Kamlesh Basekar

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... these factors have been considered by the commissioner (appeals) in the impugned order and considering the same as reasonable, he exercised the powers conferred under section 80 of the finance act, 1994 and waive the penalties. 7. the learned dr failed to counter the findings of the commissioner (appeals) mere saying that the ignorance of ..... by the department and the respondent has failed to adduce any reasonable cause for dropping the penalty against him. he further submitted that as per section 80 of the finance act, penalty can be dropped only when the assessee proves that there was reasonable cause for the said failure. hence, the penalty is imposable. 4 ..... , member (judicial) revenue has filed this appeal against the impugned order wherein penalties imposed on the respondents were dropped by exercising powers confirmed under section 80 of the finance act, 1994. 2. the brief facts of the case are that the respondent was engaged in providing service relating the rent a cab scheme operator .....

All India Women'S Conference Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... not pass on the tax to the central government and also did not file return. commissioner (appeals) has given them waiver for the earlier period under section 80 of the finance act, 1994 as the have shown reasonable cause for such waiver. however, after their full knowledge that service tax is to be paid and they have collected ..... the decision of the tribunal in the case of cce, madurai v. pandian hotels ltd, , wherein it was held that penalty under section 76 can be reduced only when under section 80 of the finance act 1994, the assessee shows reasonable cause for failure. he also relied on the decision in the case of ambuja synthetics mills v. union ..... on appeal the commissioner (appeals) after considering all the submissions made by the appellants, reduced penalty to rs. 1,32,995/- under section 76 and to rs. 3,000/- under section 77 of the finance act, 1994.2. when the appeal was posted for hearing, neither any representative of the appellant appeared nor any request for an adjournment was .....

Kanoria Chemical Inds. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(107)ECC87

..... i find that the suptd. letter dated 23.1.2004 was a clear indication to the appellants as to their liability to pay interest. i find section 75 of the finance act, 1994 has provided for charging interest at a simple rate on the service tax which was not paid by an assessee. in view of this ..... notice was issued to the appellants seeking imposition of penalty under various sections and also to impose interest under section 75 of the finance act, 1994. on adjudication the adjudicating authority imposed the penalty under different sections and also sought to recover interest from the appellants under section 75 from 12.6.2000 till the date of payment of service ..... services received from gto was in a very fluid situation and it was being contested in various judicial forums. the fact that there was retrospective amendment in finance act, 2003 goes itself to show that there is dispute. hence, he submits that the appeal of the appellants is restricted to imposition of penalty and the interest .....

Color Times Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)6STT344

..... a sum of rs. 85,000/- and the balance amount is also to be paid by them along with interest. as regards the equal penalty under section 78 of the finance act is concerned, we find that there is no mala fide intention and the short payment was on account of mis-interpretation of the legal provisions. hence, ..... of services charged. the appellant is rendering photographic services. as per the law, service tax has to be discharged on the value of the gross billing under section 67 of the finance act, 1994.however, it is seen that the appellant have deducted the value of the consumables and paid the service tax on the net value. therefore, the revenue ..... tune of rs. 1,66,431/- has bean confirmed along with interest under section 75 of the finance act. a penalty of equal amount has been imposed under section 78 of the finance act, 1994 and further penalty of rs. 5,000/- has been imposed under section 76 of the finance act, 1994.3. shri k. nagaraj rao, learned advocate appeared for the appellants .....

Cce Vs. Ttk Health Care Ltd.

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

..... ruling in laghu udyog bharathi case , the department refunded the amount to the party. later on, after the amendment of section 65 of the finance act, 1994 with retrospective effect under sections 116 and 117 of the finance act, 2000, the department issued a show-cause notice to recover the amount from the respondents. this demand was contested on ..... order in dcw case is reproduced below: 4. after giving careful consideration to the submissions, i have found that what was enacted by parliament under section 116 of the finance act, 2000 was, inter alia, to make recipients of clearing and forwarding service retrospectively liable for payment of service tax on such service for the ..... confirmed the demand of tax (with interest thereon) against the party. in an appeal, the party reiterated their stand that the retrospective amendment of section 65 of the finance act, 1994 was valid only for the period from 16.7.1997 to 16.10.1999 and therefore they were not liable to repay the service tax .....