Judgment Search Results Home > Cases Phrase: finance act 1978 section 2 income tax Court: customs excise and service tax appellate tribunal cestat Page 9 of about 13,600 results (0.152 seconds)

Sunrise Structurals and Engg. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(117)LC307Tri(Mum.)bai

..... pursuant to the amended rule. same view was taken by the larger bench in the case of chemco pulp & tissue v. cce . the cegat was concerned with section 112 of the finance act, 2000 which held that hsd oil is not an input under rule 57a or under rule 57b retrospectively from 1995. relying on a similar explanation to ..... section 112 of the finance act, the cegat held no penalty could be imposed on the assessees who were denied the credit of duty paid on the hsd oil. this decision was followed in ..... been relied upon in the present case to continue the proceedings. explanation to section 132 of the finance act, 2001 states that no penalty is imposable on any person by virtue of section 132 since the present proceedings are saved and being continued by virtue of section 132 of the finance act, 2001. when rule 9 and 49 was amended in 1982 retrospectively from 1944 .....

Cce Vs. Mysore Cements Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2002)(102)LC600Tri(Bang.)alore

..... shanker arguing for the respondents submitted that the appeal itself is not maintainable in view of the clause 2(a) of the section 112 of the finance act, 2000. section 112 of the finance act, 2000 is as under: section 112--"validation of the denial of credit of duty paid on high speed diesel oil.--(1) notwithstanding anything contained in any rule ..... either by way of refund or it cannot be recovered by the revenue irrespective of the outcome of the appeal in view of the wordings of section 112 of the finance act, 2000.6. shri narasimha murthy, learned departmental representative on the other hand argued that it is not an academic interest as it was argued by ..... 3. shri narasimha murthy, departmental representative appearing for the revenue/appellant submits that the issue involved herein is no longer res integra in view of the section 112 of the finance act, 2000 as well as the decision of the tribunal in the case of chemo pulp tissues v.commissioner of central excise, meerut .he said that .....

Transpek Inds. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)STR167

..... be directed to deposit the amounts of tax together with interest.7. i have carefully considered the rival submissions. the basic issue as to whether section 117 of the finance act, 2000 empowers demands and collection of service tax from those who availed of goods transport service, cannot be determined at this interim stage and will ..... shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done". he submits that section 116 of the finance act, 2000 specifies that "an 'assessee' means a person liable for collecting the service tax and includes every person who pays or is liable to ..... of central excise directed issue of notices for revision of the orders of the dy. commissioner, in view of the retrospective amendment of service tax rules by section 117 of the finance act, 2000, which states that 'notwithstanding anything contained in any judgment, decree or order or any court, tribunal or other authority, sub-clause (xii) and .....

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 .....

The Orient Litho Press Vs. Commissioner of Central Excise

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

Reported in : (2008)13STJ298CESTAT(Chennai)

..... 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 commissioner who, vide the impugned order, demanded service tax of rs. 21,350/- from the assessee under section 73 read with section 71a of the finance act, 1994 for the aforesaid period, with interest under section 75 of the act. the present appeal is directed against the commissioner's order.3. after hearing both sides and considering their submissions ..... 2005 (187) e.l.t. 5 (s.c.). the scn in the instant case was issued only on 3-4-2004 and the same was under section 73 of the finance act, 1994. the amendment brought to the said finance act or the rules framed thereunder did not have the effect of bringing assessees like the appellants within the fold of .....

Modern Denim Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the fresh levies imposed retrospectively in the year 2000. we also find that the larger bench has not taken into consideration the provisions under clause (c) of section 109 of the finance act, 2000 authorising recovery of duties levied with retrospective effect.10. as such, we are of the considered view that he decision of the larger bench in the ..... payment of additional duty on goods of special importance.7. shri m.k. gupta, learned jt. c.d.r. also argues that in view of clause (c) of section 109 of the finance act, 2000, recovery is required to be made of all such duties of excise which have not been collected as if the amendment made by the ..... determined in accordance with the provisions of the customs act, 1962 (52 of 1962) and the customs tariff act, 1975 (51 of 1975)." 2. after the amendment made by the finance act, 2000 retrospectively w.e.f. 11/05/1982, the said proviso to section 3(1) of the central excise act, 1944 read as under:- "provided that the duties of excise which .....

inma International Security Vs. C.C.E.

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

..... present case for the delay of payment of tax is financial crisis, which is not a 'reasonable cause' within the meaning of this expression under section 80 of the finance act, 1994.it is further contended that the penal provisions of the statute are specific and do not attract any principle governing imposition of penalty under the ..... happened to pay the tax belatedly.in the circumstances, it is argued, they are eligible for the benefit of section 80 of the finance act. yet another submission made by the id. consultant is that the interest quantified by the lower authorities is not correct. according to his estimate, the ..... amount of duty in dispute was paid prior to issuance of show cause notice. according to him, this principle is applicable to the penal provisions of section 76 of the finance act, 1994 as well. it is further argued that the assessee was entertaining a genuine doubt regarding their liability to pay service tax and, therefore, they .....

B.S. Refrigeration Ltd. Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(111)ECC707

..... the entire demand. he imposed a penalty of rs. 5,00,000/- under section 78 of the finance act, 1994. a penalty of rs. 100/- per day under section 76 of the finance act, 1994 was imposed. interest was also demanded under section 75 of the finance act, 1994. the appellants approached the commissioner (appeals). the commissioner (appeals) passed the ..... persons who received the clearing and forwarding services from such service provider. (v) since the amendments made in finance act, 2000 did not completely fill in the lacuna, amendments were made by the finance act, 2003 to sections 68 and 71a. the purpose of amendment was to validate the service tax already collected. the memorandum explaining ..... held that the provisions of rule 2(d)(xii) is ultra vires the finance act, 1994 itself and accordingly quashed the sub-rule in question. in order to get over the provision, the finance act, 2000 amended the definition of assessee under section 65 during the period 1.7.1997 to 11.5.2000. the amendment .....

Bangalore Commercial Vs. Cce

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

..... individual services comprised in the total sum of rs 96.67 lakhs, this case cannot be considered to be falling within the purview of the charging section (section 65 of the finance act, 1994). this legal plea is based on the hon'ble supreme court's judgment in cit bangalore v. bc srinivasa setty wherein it had ..... case to the original authority for re-quantification of service tax. according to learned counsel, this re-quantification is impossible inasmuch as the computation provision (section 67 of the finance act, 1994) does not provide the means for this quantification. relying on the apex court's ruling, learned counsel has contended that in view of ..... consultancy, manpower recruitment agency service and market research agency service. the show-cause notice has invoked the longer period of limitation in terms of section 73(a) of the finance act, 1994. demand of service tax was contested by the party both on merits and on limitation. the original authority confirmed the demand of service .....

Prachidhi Spinners Pvt. Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2007)10STJ20CESTAT(Chennai)

..... that the challenge in this appeal of the assessee is against a penalty of rs. 36,099/- imposed on them under section 76 of the finance act, 1994 by the revisional authority under section 84 of the said act.2. the assessee had received goods transport operators' service (gto service, for short) during the period 16.11.1997 ..... union of india . the original authority, having noted that the assessee had complied with the provisions of section 71a of the finance act, 1994 and rule 7a of the service tax rules, 1994 within the period prescribed under the finance act, 2003, refrained from imposing penalty on them. it was this part of the order of the assistant ..... the original authority. however, apparently, it occurred to the commissioner that such payment of tax was beyond the period prescribed under the finance act, 2003. he took the view that that the finance act, 2003 did not grant any extension of time for payment of service tax by recipients of gto services for the aforesaid period. obviously .....