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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, .....

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 .....

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 .....

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 .....

Commissioner of Income-tax, Bombay City - I, Bombay Vs. Army and Navy ...

Court : Mumbai

Reported in : AIR1958Bom23

..... result of its working would be and whether in fact it would be assessed to tax or not; and therefore for the purpose of interpreting the proviso to section 10 of the finance act of 1942, mr. kolah asks us to read the expression 'liable to assessment' as meaning that there is a possibility of the profits made by an ..... that liability because it represented to the department that its profits were liable to excess profits tax in the united kingdom. now when the question arose under section 11 (11) of the finance act, 1946, as to how the refund should be brought to tax, the assessee company completely changed its front and took up the attitude that its profits ..... profits tax (in the united kingdom) and as such it would appear that the compulsory deposit is not payable in accordance with the fourth proviso to section 10 (1) of the finance act, 1942.'the excess profits tax refund was said to the assessee company in the accounting year ended 31st august 1952 and the department brought that refund to .....

Bharat Match Works, Vanaramurthi and ors. Vs. Union of India and ors.

Court : Chennai

Reported in : 1984(16)ELT3(Mad)

..... or irrational and discriminatory. 3. for appreciating the petitioners' said challenge, it is necessary to set out the circumstances and the background in which the said section 52 of the finance act came to be enacted giving retrospective effect to notification no. 22/82 gsr 77(e)/82, dated 23-2-1982. historically there was no manufacturer of ..... the constitution. in support of this contention the learned counsel refers to the observations of beg c.j. in madan mohan pathak v. union of india : (1978)illj406sc , which is to the effect that the decisions rendered by courts can only be avoided by approaching the appellate or revisional courts and the legislature cannot make ..... factory and others v. superintendent of central excise, sattur - 1983 e.l.t. 99 if they are aggrieved thereby : (1) madan mohan pathak v. union : (1978)illj406sc is the first of the three cases. the life insurance corporation of india and its employees had entered into a settlement on 24-1-1974 relating to the conditions .....

Malwa Texturising (P) Ltd. Vs. Cit

Court : Madhya Pradesh

Reported in : (2006)204CTR(MP)555

..... appeal or reference with the leave of the court, furnish proof of such withdrawal along with the intimation referred to in sub-section (2). '13. sub-section (2) of section 90 of the finance (no. 2) act, 1998 quoted above provides that the declarant shall pay the sum determined by the assessing authority within thirty days of the passing ..... the assessee and if so, whether such an appeal stood withdrawn when such an order was issued under sub-section (2) of section 90 of the finance (no. 2) act, 1998 by the designated authority.12. section 90 of the finance (no. 2) act, 1998 is quoted hereinbelow :'90. time and manner of payment of tax arrear(1) within sixty days ..... the material particulars and, therefore, the designated authority should be at liberty to take action in accordance with the said proviso to sub-section (1) of section 90 of the finance (no. 2) act, 1998.11. in this appeal we are not called upon to decide as to whether the material particulars furnished with the declaration by .....

Gwalior Rayon Silk Manufacturing (Weaving) Co. Ltd. Vs. Commissioner o ...

Court : Madhya Pradesh

Reported in : [1988]173ITR126(MP)

..... gain on value of yarn entitlement ? (5) whether, on the facts and in the circumstances of the case, the amount of rebate allowable under section 2(5)(a)(ii) of the finance acts, 1964 and 1965, should be calculated by including in the export turnover the amounts representing the drawback of customs duty, refund of excise duty and ..... of the commissioner of income-tax : (4) whether, on the facts and in the circumstances of the case, the amount of rebate allowable under section 2(5)(a)(i) of the finance acts, 1964 and 1965, should be calculated by including in the export turnover the amounts representing the drawback of customs duty, refund of excise duty and ..... that it was not revenue expenditure. the income-tax officer also rejected the claim of the assessee that the amount of rebate allowable under section 2(5)(a)(i) and (ii) of the finance act in force, should be calculated by including in the turnover the amounts representing drawback of customs duty, refund of excise duty and premium .....

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 .....

The Additional Commissioner, Central Excise, Madurai Vs. M/s. Strategi ...

Court : Chennai Madurai

..... by a commissioning and installation agency in relation to erection, commissioning or installation fo plant, machinery or equipment." 12. by section 88 of the finance act, 2005, section 65(39a) was amended. the amended section 65(39a) reads as follows: "(39a) 'erection, commissioning or installation' means any service provided by a commissioning and ..... insulation, (v) lift and escalator, and (vi) such other similar services. 15. therefore, it is clear that before the amendment to section 65(39a) under finance act, 2005, installation of plumbing, drain laying or other installations for transport of fluids was not included within the definition of "erection, commissioning or ..... taxes on untapped service sector. 10. therefore, the services of "commissioning or installation" were brought under the service tax net in the finance act, 2003. section 65(28) defined "commissioning or installation" to mean" any service provided by a commissioning and installation agency in relation to commissioning or .....