Judgment Search Results Home > Cases Phrase: finance act 1978 section 2 income tax Court: customs excise and service tax appellate tribunal cestat calcutta Page 1 of about 286 results (0.163 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 .....

Dharampal Premchand Ltd. and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)(123)ECC254

..... .applying the ratio of the above decision as well as considering the specific wordings of the impugned notification no. 8/2004-ce and the language of the sections 91 and 93 of the finance act, we hold that no education cess is leviable in respect of the impugned goods exempted under the said notification no. 8/2004-ce.5. we also ..... any amount equal to the education cess to be deposited in the escrow account.3. we find that education cess is required to be levied and collected under section 93(2) of the said finance act, 2004 @2% of the aggregate of all duties of excise. in the present case, though an amount equal to bed, sed, aed, nccd is required ..... modvat credit against depb debits cannot be allowed, as duties are exempted under the depb scheme and the relevant notification. 7. we find that the provisions in the said finance act specify the education cess as 2% of the customs duty levied and collected. in the case of imports under the depb scheme, which are fully exempt, the customs duty .....

Commr. of Service Tax Vs. Indo Foreign (Agents) Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)8STR12

..... security services pvt. ltd. v. commr. of central excise, new delhi reported in 2007 (5) s.t.r. 144 (tri.-del.) upholding imposition of penalty under section 76 of the finance act, 1994.3. ld. advocate appearing for the respondents on the other hand cites the decision of the tribunal in the case of mass marketing & advertising services pvt. ltd ..... sides. the department is in an appeal against the order of the lower appellate authority, who has set aside the penalty imposed by the original authority under section 76 of the finance act, 1994, for the reason that the service tax was paid prior to issue of show-cause notice. it is the case of the revenue that the provisions ..... under section 76 of the finance act, 1994 relating to service tax is not similar to the provisions relating to customs and excise law and hence the decisions cited by the lower appellate authority .....

Commr. of Service Tax Vs. Saket Enterprise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)10STJ265CESTAT(Kol.)kata

..... security services pvt. ltd. v. commr. of central excise, new delhi reported in 2007 (5) s. t. r. 144 (tri.-del.) upholding imposition of penalty under section 76 of the finance act, 1994.5. after considering the submissions made and after perusing the case records and the cited decisions, i find that the adjudicating authority has taken note of the facts ..... , for the reason that the service tax was paid prior to issue of show-cause notice. it is the case of the revenue that the provisions under section 76 of the finance act, 1994 relating to service tax is not similar to the provisions relating to customs and excise law and hence the decisions cited by the lower appellate authority to ..... ratio of the said decision and considering the facts in this case, i am of the view that this is a fit case for imposition of penalty under section 76 of the finance act, 1994. hence, i set aside the impugned order-in-appeal and restore the impugned order-in-original in regard to imposition of penalty under .....

Indian Transport Service Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(156)ELT994Tri(Kol.)kata

..... paid by the commissioner at the rate of 24% per annum. i do not find any justification in the above contention of the appellants. as per the provisions of section 117 of the finance act, 2000, interest is leviable. the tribunal in the case of rewa gases pvt.ltd. v. c.c.ex., raipur reported in [2002 (143) e.l.t. 375 ( ..... high court as ultra vires in the case of laghu udyog bhnrati and ors. v. union of india reported in 1999 (112) e.l.t. 365 (s.c.). thereafter, section 117 of the finance act, 2000 validated the collection of service tax under sub-rules (xii) and (xvii) of rule 2(1)(d) of the service tax rules, 1994, from the user of ..... t) = 2002 (51) rlt 28 (cegat - del.)], while considering the provisions of section 117 of the finance act, 2000, has observed that tax, penalty and interest are leviable under the said section, inasmuch as the same saves the assessee only from the prosecution. inasmuch as the issue is decided by the division bench of .....

Amaresh Enterprises Vs. Commr. of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)12STT69

..... /t).he submitted that the scope of work did not at all bring the activities to the definition of cargo handling service which is defined by section 65(23) of the finance act, 1994 since the activity involved was unloading of material from wagons/trailors and its stacking without being meant for transportation. also loading of material into ..... assessing the appellant by a time-barred proceeding as cargo handling agent was baseless, opportunity was not granted to show cause against penalty imposed under sections 68, 69 and 70 of the finance act, 1994 and the contract executed being a composite works contract as well as the consideration received being towards transfer of right to use for the ..... if taxed by union of india that shall be only state levy which is not permissible by law since no rentals were declared by law to be taxable by finance act, 1994. according to him, it is only gross value of taxable service for services provided that shall be liable to tax. he finally urged that the .....

SunwIn Technosolutions Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)7STT109

..... 24/2004-st dated 10-9-2004 and is entitled to the benefit of the same. but the department insisted on the appellant to register his company under section 69 of the finance act, 1994. therefore, the appellant made an application for registration under protest on 18-3-05. subsequently, a show cause notice dated 20-7-05 was issued ..... computer software.training or coaching services provided to any person by a commercial training or coaching centre are taxable under sub-clause (zzc) of clause (105) of section 65 of the finance act, 1994 read with clauses (26) and (27) thereof.4.1 under notification no. 24/2004-st dated 10-9-2004, the taxable services provided in relation ..... six hundred and forty-four) for the period relating to 11-9-2001 to 16-3-2005 under section 73 of the finance act, 1994, and imposed a penalty of rs. 1,000.00 (rupees one thousand) under section 77 of the finance act, 1994.4. the appellant is running a computer training centre at ranchi, under a licence agreement with niit .....

itw India Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)12STT249

..... 65(21) of the finance act, 1994 the 'cargo handling service' means - ii) cargo handling services provided for freight in special containers or for non-containerised ..... 2005 only. it is his contention that the service is not covered under the definition of 'cargo handling service' which is defined under the finance act, 1994 as under : "cargo handling service" means loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight ..... finance act which provides for determining the rate of tax in case any particular service falls under two different categories. according to the learned sdr, the appellants were engaged in 'cargo handling service' and hence they are required to pay the demanded amount.5. after considering the submissions made from both the sides we find that according to the definition in section .....

initiating Explosives Systems Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)9STR509

..... bharti v. union of india reported at . during the pendency of the refund claim, the provisions of the law were revalidated retrospectively by section 117 of finance act, 2000. in view of the revalidation act, the levy of service tax, during the relevant period, is a valid levy. the commissioner (appeals) followed the decision of the tribunal ..... agreement as to whether the nature of activity carried out by the ici (india) ltd. was clearing and forwarding agent in terms of section 65(25) read with section 65(105)(j) of finance act, 1994. such a controversy was elaborately dealt by tribunal in its different decisions which were not at all before the learned commissioner (appeals ..... 1999.2. the id. d.r. appearing for the revenue submitted that the appellants' activity was purely of the nature defined by section 65(25) of finance act, 1994 and ici (india) ltd. had acted as forwarding agent of the appellant. therefore, the appellant is governed by the decision of the tribunal in the case of med-pro .....

Commissioner of Central Excise Vs. Rabindra Das

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)LC708Tri(Kol.)kata

..... nature of engineering advice on the basis of knowledge of engineering and accordingly valuers rendering service as "consulting engineers" come within the meaning of section 65(48)(5) of finance act, 1994 and service tax is leviable on services provided by such valuers. we therefore, hold that the order impugned is not legal and proper ..... reported in 2001 (130) e.l.t. 726 (kar.) has held that section 65(13) of finance act, 1994 defined "consulting engineer" as any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical ..... company consisting of engineers rendering their service or service as a "consulting engineer" within the meaning of section 65(72)(g) of the finance act cannot have any separate footing than that of the definition given in the section.further the hon'ble high court of karnataka in the case of tata consultancy services v. uol .....