Judgment Search Results Home > Cases Phrase: finance act 1978 section 2 income tax Court: customs excise and service tax appellate tribunal cestat calcutta Page 2 of about 286 results (0.292 seconds)

Vinar Systems Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(158)ELT297Tri(Kol.)kata

..... 1998 whereas the show cause notice was december, 1998.as such the entire demand would be hit by limitation.6. we also note that the provisions of section 110 of the finance act, 2000 are not applicable to the facts and circumstances of the case when the commissioner has himself recorded that there was no suppression or misstatement on the part ..... the tribunal in the case of borosil glass works ltd., v. cce 2002 (147) e.l.t. 396 (tribunal) = 2002 (48) rlt 201 has held that section 110 of the finance act, 2000 does not empower the department to raise demand beyond the normal period of six months in the absence of any fraud, collusion etc. for identical reasons he challenges ..... he has confirmed the demand for the past one year from the date of issuance of the show cause notice by following the amended provision of section 11a(1) read with section 110 of the finance act, 2000. shri bagaria's contention is that the show cause notice was issued in the year 1998 and as such the law prevalent at the .....

Electroteknica Switchgears Pvt. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(162)ELT161Tri(Kol.)kata

..... and as such, are more appropriately classified under heading 85.37. the commissioner in his impugned order has referred to the retrospective amendment of section 11a, vide section 110 of the finance act, 2000, which empowers the revenue to issue show cause notices confirming demand of duty in respect of the short payment for a period of ..... our careful consideration to the facts of the instant case, we do not find any justification in the above reasoning of the learned adjudicating authority. section 110 of the finance act, 2000 does not give power to the revenue to invoke the extended period of limitation and to confirm the demand even where the classification lists have ..... the case may be, even in those cases where the classification lists have been approved. as such, he has concluded that from the provisions of section 110 of the finance act, 2000, it is clear that the issuance of the instant show cause notice dated 28-1-2000 demanding the differential duty on field switch manufactured and .....

Minerals Trading Corporation Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(88)ECC277

..... by the deputy commissioner.3. subsequently the provision of service tax making the receiver of the services in case of goods transporters were re-validated vide section 117of the finance act, 2000, with retrospective effect. accordingly appellant was served with a show cause notice as to why the refund already sanctioned to them should not be recovered ..... of reva gases pvt. ltd. v. cce, raipur, 2002 (81) ecc 765 (t) ; 2002 (51) rlt 28 (cegat-delhi) has held that section 117 of the finance act, 2000, provides for imposition of interest and only saves the assessee from prosecution. the appellant has argued that the above case is distinguishable inasmuch as in that case ..... the recovery of the refund sanctioned by the deputy commissioner in view of the retrospective validation of the service tax rules, vide section 117 of the finance act, 2000. in terms of the said section, refund of service tax granted in pursuance of any order/judgment is to be recovered within a period of thirty days from .....

Commissioner Of Central Excise Vs. Dey'S Colour Film Laboratory,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2006)(104)ECC478

..... of the commissioner (appeals) by the revenue. the revenue has filed the three appeals basing on the point that section 76 of the finance act, 1994 provides for penal provisions for delayed payment and section 77 of the act ibid, provides for delay in submission of the st-3 returns within the prescribed period. the revenue has taken the ..... by the revenue.3. none is present for any of the respondents. for better appreciation, i would like to reproduce sections 76 and 77 of the finance act, 1994 at the relevant time, which are reproduced below: section 76. penalty for failure to collect or pay service tax.-- any person, liable to pay service tax in accordance with ..... by the commissioner of central excise (appeals). in all the cases, penalties were imposed in terms of section 76 of the finance act, 1994 (as amended) for delay in payment of service tax and also in terms of section 77 of the finance act, 1994 (as amended) for delay in submission of st returns. as the issue involved is common, .....

Commissioner of Central Excise Vs. Satish Kumar Gupta and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2006)(104)ECC481

..... of the commissioner (appeals) by the revenue. the revenue has filed the three appeals basing on the point that section 76 of the finance act, 1994 provides for penal provisions for delayed payment and section 77 of the act ibid, provides for delay in submission of the st-3 returns within the prescribed period. the revenue has taken the ..... by the revenue.3. none is present for any of the respondents, for better appreciation, i would like to reproduce sections 76 and 77 of the finance act, 1994 at the relevant time, which are reproduced below: section 76. penalty for failure to collect or pay service tax.-- any person, liable to pay service tax in accordance with ..... by the commissioner of central excise (appeals). in all the cases, penalties were imposed in terms of section 76 of the finance act, 1994 (as amended) for delay in payment of service tax and also in terms of section 77 of the finance act, 1994 (as amended) for delay in submission of st returns. as the issue involved is common, .....

Commissioner of Service Tax Vs. DolphIn Couriers Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)9STT193

..... stated in the appeal order if there was any, before the appellate authority, the matter certainly requires consideration on the light of provisions contained in section 80 of the finance act, 1994 read with paragraph 8 of the larger bench decision as aforesaid.6. in the result, the matter is set aside to the appellate ..... to the revenue.4. unfortunately, the id. d.r. while arguing, has ignored the overriding provision in section 80 of finance act, 1994 which was also subject matter of discussion in the recorded judgement and relying on section 80, larger bench held that no penalty shall be leviable when there is reasonable cause. therefore, controversy is ..... arrive at a decision that no penalty is warranted under section 76 and such a decision is to be dealt in the light of provisions contained in section 80. it is needless to mention that section 80 is overriding section and has primacy over section 76 of the finance act, 1994. the appellate authority while deciding the matter shall .....

National Mining Company Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)12STJ447CESTAT(Kol.)kata

..... into a contract with m/s. north eastern coal fields, coal india limited, assam. the adjudicating commissioner after examining the contract and the entry under section 65(97a) of the finance act, 1994 has confirmed the service tax demand holding the services rendered by the appellants to be falling under the category of 'site formation and clearance, ..... passed a detailed speaking order with reference to the work done by the appellants and the definition of the impugned service under clause 105(zzza) of section 65 of the finance act, 1994. we note that some of the entries under the definition such as extraction for geological purposes, drilling, soil stabilization etc. are part of ..... the interpretation of the scope of the service involved, we are of the opinion that this is a fit case to waive the penalty under section 80 of the finance act, 1994 as the appellants have taken out service tax registration as well as taken steps to obtain a clarification regarding taxability service and the tax .....

Commissioner of Central Excise Vs. Dtdc Courier and Cargo Limited

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... , the setting aside of the penalties imposed on the respondents herein, by the commissioner (appeals) it can be read as having invoked the provisions of section 80 of the finance act, 1994 which empowers an appellate authority to set aside the penalty imposed, if any substantial cause is shown. in these cases, the commissioner (appeals) ..... department is challenging that portion of the order of the commissioner (appeals), which has set aside the penalties imposed on all the three respondents herein, under section 76 of the finance act, 1994.4. considered the submissions made by both sides, and i find that the commissioner (appeals) has set aside the penalties imposed upon the ..... appeals are by the revenue against the order-in-appeal dated 23-8-04, wherein the commissioner (appeals) has set aside the penalties imposed under section 76 of the finance act, 1994.2. the respondents are represented in person by shri ashim mitra, accounts officer of the respondent companies.3. the learned j.d.r. .....

Commissioner of Central Excise Vs. Dharampal Satyapal Ltd.,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)(122)ECC226

..... allowing the appeals and setting aside the order-in-original, particularly in the light of the specific provision regarding non-maintainability of appeal contained in section 154(3) of the finance act, 2003 and the hon'ble supreme court's decision in the case of r.c. tobacco (cited supra).5. accordingly, we set aside ..... been considered by the hon'ble supreme court.the constitutional validity of such retrospective amendment has been upheld as also the other provisions introduced by section 154 of the finance act, 2003 including the provisions regarding non-maintainability of appeals before the appellate authority have been upheld. since the said decision has been rendered at ..... others. we find that the impugned orders-in-original has been passed by the original authorities, (sic) in pursuance of the amendments made in section 154 of the finance act, 2003 retrospectively. the appellate authority vide his orders dated 24.6.2004 and 15.6.2005 has set aside the impugned orders and has remanded .....

Indian Institute of Management Vs. C.S.T.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)10STR603

..... the institute has suppressed material facts under the provisions of service tax law with intent to evade payment of tax. in any case, the penalty under section 76 of the finance act, 1994 is mandatory in every case of delay in payment of service tax and is not dependent on intention to evade tax.8. keeping in view ..... 00 (rupees eight thousand eight hundred and sixty) leviable on management consultancy service. he has also directed iim calcutta to pay interest at the rate prescribed under section 75 of the finance act, 1994. as regards penalty, it is the finding of the commissioner that iim calcutta did not have any bona fide belief for not paying the service ..... imposing a penalty of rs. 34,40,373.00 (rupees thirty-four lakhs forty thousand three hundred and seventy-three) equal to the tax amount under section 78 of the finance act, 1994 for suppression of the value of taxable service and evading payment of service tax.6. after considering the arguments from both sides and perusal of case .....