Judgment Search Results Home > Cases Phrase: finance act 1978 section 2 income tax Court: customs excise and service tax appellate tribunal cestat Page 3 of about 13,600 results (0.196 seconds)

Markfed Oil and Allied Industries Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(84)ECC860

..... notice. as such the learned advocate has rightly submitted that there was no proposal for payment of service tax, which was not paid by them. section 84 of the finance act, 1994 empowers the commissioner to call for the record of the proceedings which has been taken by the assistant commissioner/deputy commissioner and makes such ..... payable will be known to the department only after the person responsible to pay the service tax files the quarterly returns as required under provisions of section 70 of the finance act, 1994; that unless and until the return is filed, there is nothing available with the department to verify the services rendered on which the ..... not arise.the learned advocate, therefore, contended that the commissioner cannot direct them to pay the service tax and interest thereto in exercise of powers under section 84 of the finance act, 1994.3. countering the arguments, shri atul dixit, learned sdr, submitted that a perusal of the show cause notice dated 12-5-99 would clearly .....

M/S Rochem Separation Systems (i) Pvt. Ltd. Vs. Commissioner of Centra ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the declaration filed by the applicant was rejected without affording an opportunity of hearing to the applicant. further, we find that as per the provisions of section 73 of finance act, 2010 in case the amount so paid is found to be less that the amount payable, the commissioner has to call upon the assessee to pay ..... are used in or in relation to manufactured of excisable goods and exempted goods. 5. the commissioner of central excise rejected the declaration filed under section 73 of the finance act on the ground that the applicant had not correctly reversed the credit attributable to input services used in or in relation to manufacture of the exempted ..... the period from march, 2005 to november, 2008. 3. the contention of the applicant is that provisions of rule 6 were retrospectively amended by section 73 of the finance act, 2010 and as per the provisions of retrospective amendment in case where the manufacturer is availing credit in respect of the common inputs common input services .....

Shree Shyam Filaments Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(176)ELT512TriDel

..... no force in the contention that the matters are pending in rajasthan high court supreme court as the appellants themselves have not challenged the validity of the said section of the finance act, 2000 in any high court of supreme court not there any appeal filed by them is pending in supreme court. they have also not brought on record ..... to 12.5.2000. similar view have been held by the tribunal in the case of cce v. mysore cement ltd. 2002 (147) elt 3522 (tri). section 112 of the finance act, 2000 clearly provides that notwithstanding anything contained in any judgment, decree or order of court, tribunal or other authority, no credit of any duty paid on high ..... their memorandum of appeal that they had taken the credit of duty paid on hsd oil under rule 57 b of the central excise rules, 1944; that section 112 of the finance act, 2000 provided that credit is not admissible in respect of hsd oil with retrospective effect; that the validity of the provisions of disallowing the modvat credit with .....

M/S South Eastern Coalfields Ltd Vs. Cce, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... 2. subsequently a corrigendum to the notice was issued on 02-11-2004 pointing out the retrospective amendment made in finance act, 1994 by finance act 2003 and the prospective amendment in section 73 of finance act 1994 made by finance act 2004. finally the notice was adjudicated confirming demand of service tax amounting to rs. 1466.73 lakhs with interest and ..... . now the question arose whether this amendment was good enough to issue demands under section 73 of finance act, 1994 on persons who had not paid tax during the said period a per rule 2 (d) (xvii). the dispute raised was that during the ..... 5. to overcome the defect pointed out by the apex court in the case of laghu bharati udyog (supra), the parliament made retrospective amendment by section 117 of the finance act, 2000. this amendment validated the action taken under the said rule not withstanding any judgment, decree or order of any court, tribunal or any authority .....

Cce Vs. Sree Nithyakalyani Textiles Ltd.

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 the aforesaid assessees were required to present tax returns to the proper officer within six months from ..... 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 the y are hit by the apex court's ruling in laghu udyog bharati (supra).(operative portion o the order was ..... 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 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, .....

Cce, Allahabad Vesus M/S Hindalco Industries Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... 2010 -tiol 682-hc-ahm-st; 15. in view of the above position it is very clear that the demand issued in 2002 invoking provisions of section 73 of the finance act as existing at that time is not maintainable. 16. hidalco has a contention that the service involved was not service of clearing and forwarding agent because ..... latter category. 5. to overcome the defect pointed out by the apex court in the case of laghu bharati udyog (supra), the parliament made retrospective amendment by section 117 of the finance act, 2000. this amendment validated the action taken under the said rule not withstanding any judgement, decree or order of any court, tribunal or any authority. 6 ..... on 20-03-2008 during which time those amendments also had come into force. 7. after the retrospective amendment by finance act 2000, the question arose whether this amendment was good enough to issue demands under section 73 of finance act, 1994 on persons who had not paid tax during the said period as per rule 2 (1) (d). the .....

Tamilnadu Cements Corporation Vs. Commr. of C. Ex.

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

Reported in : (2007)8STT492

..... to make 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 of l ..... protest of the 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 under ..... section 73(1)(b) of the above finance act.hence the present appeal.3. ld. counsel for the appellants submits that the question whether, on the facts of this case, service tax is leviable on gto .....

Cpc (P) Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2007)7STR191

..... . the commissioner of central excise, coimbatore has passed the impugned order-in-revision no. 3/2006 (service tax) elated 4.7.2006 in terms of section 84 (5) of the finance act, 1994 as amended on review of the order-in-original dated 28.7.04 passed by the assistant commissioner, coimbatore i division . the assistant commissioner, ..... 2005 (187 elt 5 (sc) on an identical issue. therefore the impugned order passed disposing of the same show cause notice confirming the demand under section 73 of the finance act is not sustainable in law. ld. consultant took me through the impugned order wherein the commissioner had observed that the hon'ble supreme court had admitted civil ..... cause-notice could not be doubted or questioned. ld. consultant disputes this finding and also the finding in the impugned order to the effect that section 71 a of the finance act, 2003 had not relaxed the requirement to pay service tax on goods transport operator's service availed by the appellants during 16.11.1997 to 2 .....

Shree Ganpati Synthetics and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(81)ECC353

..... , submits that the appeals may be rejected.7. we have, however, perused the evidence on record, the case law cited as also the finance act introducing service tax and sections 116 & 117 of the finance act, 2000. we note that service tax was introduced under service tax rules, 1994. pursuant to these service tax rules, demand of service tax ..... passed by the commissioner of central excise.2. none appears for the appellants. we have perused the evidence on record, the adjudication order and the relevant sections of the finance act and rules framed for the purpose of service tax. we note that the amount of duty has not so far been quantified, therefore, the stay petitions ..... @ 24% per annum on delayed payment of amount of service tax till the final deposit.8. having regard to the provisions of law introduced by the finance act, 2000, under sections 116 & 117, we do not see any legal or factual infirmity in the impugned orders. the impugned orders are, therefore, upheld and the three appeals are .....

Ruby Woollen (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(81)ECC796

..... the submissions made by the learned dr as also the written submission made by the appellant we note that certain sections were retrospectively amended under finance act, 2000.with the introduction of sections 116 and 117 of the finance act, 2000 service tax became payable retrospectively. hence there was nothing wrong in the order of the learned commissioner ..... service tax was leviable and chargeable from the assessee during the period 16-11-1997 to 2-6-1998 and in accordance with the provisions of section 117 of finance act, 2000 interest at a rate of 24% per annum also became chargeable on late payment of the amount of tax.5. the main contention ..... of laghu udyog bharati [1999 (112) e.l.t. 365 (s.c.)] and others. with the amendment retrospectively under the finance act, 2000 revision proceedings under section 84 of chapter v of the finance act, 1994 were initiated and the learned commissioner after examining the various amendments passed order as indicated above.3. when the matter was .....