Judgment Search Results Home > Cases Phrase: finance act 1978 section 36 amendment of act 1 of 1944 Sorted by: recent Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 840 results (0.208 seconds)

Sri Madhusudan Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1993)LC218Tri(Delhi)

..... excise duty and additional excise duty leviable under the additional duties of excise (textiles and textile articles) act, 1978, only the provisions of central excises & salt act, 1944 and rules made thereunder are applicable. the provisions of section 51 of finance act, 1982, being an independent provision, is not therefore, available for levy and collection of aed, ..... the above, we hold that in view of section 3(3) of the additional duties of excise (textiles and textile articles) act, 1978 and the relevant provision of the finance act, 1982, viz., section 50(4) of the finance act, 1982, all the provisions of the central excises and salt act, 1944 and the rules made thereunder are ..... covers the effect of incorporation of the provisions of an earlier act in a later one by reference as has been done in section 3(3) of the additional duties of excise (textiles and textile articles) act, 1978 and also in the relevant finance act. this being a later judgment, should be deemed to prevail .....

Cce, Chandigarh Vs. Ramesh Gupta, Partner

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... value of the machinery is rs.25 lakh approximately. 5. shri bipin garg, learned advocate appeared on behalf of respondent. he submitted that the machines in question were financed from the punjab national bank. payment has been made by banker and banker had made payment through bank draft in favour of supplier after verification of the machinery. supplier ..... no.271 and 272 and have paid sales tax @ 10% of total value of rs.21,500 /- only. 8. above investigation undertaken by the department exposing fraudulent act of m/s.swati storewell and their partner of shri ramesh gupta who have organized procurement of fake invoices to purchase of machines which were never supplied. in fact records ..... allowing the appeals of the respondents-assessee, setting aside the order of adjudicating authority confirming demand of rs.16,39,289/- also equal amount of penalty under section 11ac and also personal penalty of rs.15 lakh imposed on shri ramesh gupta under rule 26 of central excise rules, 2002 read with .....

Singh and Co. Vs. C.C.C.E. and S.Tax, Allahabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... . joint commissioner, central excise, allahabad confirming service tax of rs.10,42,626/-; late fee of rs.2000/-; penalty of rs.5000/- under section 77; and penalty of an amount equivalent to service tax, under section 78 of the finance act, 1994, the appellant has preferred an appeal to the commissioner (appeals), customs, central excise and service tax, allahabad on 9.4.2012. 2 .....

M/S. Gap International Sourcing (India) Pvt. Ltd. Vs. Cst, Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... products out of india. the department was of the view that the services being rendered by the appellant are business auxiliary service covered by section 65 (105) (zzb) readwith section 65 (19) of the finance act, 1994. however, the department was of the view that since the service has been rendered in india and is not export of service ..... for the appellant, pleaded that the service in relation to procurement of goods being provided by the appellant is business auxiliary service covered by section 65 (105) (zzb) readwith section 65 (19) of the finance act, 1994, that this service is being provided by the appellant to m/s gap, u.s.a. in terms of their agreement with ..... are the services in relation to procurement of the goods and there is no dispute that these services are business auxiliary services covered by section 65 (105) (zzb) readwith section 65 (19) of the finance act, 1994. the only point of dispute is as to whether the services are taxable in india or the same are export of service .....

M/S. Bank of Baroda Vs. Cce, Jaipur-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... pre-closure of a loan may fall within the ambit of banking and financial services as defined in section 65(105)(zm) read with section 65(12). by the finance act, 2004 clause (viii) was introduced in section 65(12) of the act incorporating other financial services viz. lending etc. also within the ambit of banking and other financial ..... notice dated 23.10.2009 clearly attributing/alleging that the appellant, a housing finance company and a subsidiary of the bank of baroda had provided business auxiliary service, a taxable service defined in section 65(19) of the finance act 1994 (the act); had received consideration from its customers towards fee for permitting pre-closure of loans ..... by the appellant to its customers by way of facilitating fore-closure of loans clearly falls outside the ambit of business auxiliary service defined in section 65(19) of the act. the ld. dr does not contest this position. 14. there is however a contention on behalf of revenue which we have not comprehended .....

M/S. National Construction Company Vs. Cce, Jaipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... /- per day upto 18/4/06 and @ rs. 200/- per day or 2% of the tax amount not paid, whichever is higher, since 19/4/06 under section 76 of the finance act, 1994 till the date of payment of the service tax, subject to the maximum of rs. 1,63,14,265/-. the commissioner in this order held that the appellants ..... of over burden or excavation of top soil. subsequently, the department taking a view that the activity of the appellant was taxable as cargo handling service under section 65 (105) (zr) of the finance act, 1994 till 15/06/05 and thereafter from 16/06/05 to 31/05/07 their activity was taxable as site formation and clearance, excavation and earth ..... service tax amounting to rs. 1,63,14,265/- alongwith interest for the period from 2003 to 31/3/08 alongwith interest thereon under section 75 of finance act, 1994 and also for imposition of penalty on them under section 76, 77 and 78 ibid. the show cause notice was adjudicated by the commissioner, central excise, jaipur ii vide order-in-original no .....

Cce, Indore Vs. M/S. Gatiman Auto Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... judicial pronouncements where it was held that section 6 of the general clauses act is not applicable in respect of subordinate legislation. section 6 of the general clauses act is a savings clause relating to the repeal of any ..... 230 would continue to be applicable / effective in view of the aforesaid section 38a and therefore the dues can be recovered from the appellants. it is seen that section 38a of the act was introduced in the year 2001 and as per the notes on clauses relating to finance bill 2001, this section was inserted with retrospective effect (from 1944 onwards) on account of some .....

Satake India Engineering Pvt. Ltd. Vs. Commissioner (Adjudication), C. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... in issue, to consider whether these transactions authorize levy of service tax under the relevant taxable categories qua the relevant provisions of the finance act, 1994; despite invitation by revenue to undertake an independent analysis of the transactions and relevant provisions of the act, to record findings as to the appellants liability to tax. 4. the appellant company is a registrant under the ..... act, for providing the taxable business auxiliary service (bas); management, maintenance or repair service (mmr)l and erection commissioning or installation service (ecis). pursuant to .....

M/S. Saint-gobaIn Gyproc India Limited Vs. Cce, Rohtak

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... under section 77 of the finance act, 1994 for non-submission of the st-3 returns. against this order of the commissioner, this appeal has been filed. 2. heard both the sides. 3. shri j. ..... was confirmed along with interest and besides this, while penalty of rs.65,00,000/- was imposed on the appellant under section 76 and 78 of the finance act, 1994 for non-payment of service tax and for suppressing the value of the taxable service from the department, a penalty of rs.5,000/- was imposed ..... 22,985/- for the period from 10.09.2004 to 30.11.2007 along with interest thereon and also for imposition of penalty on the appellant under section 76, 77 and 78 of the finance act, 1994. the show cause notice was adjudicated by the commissioner vide order-in-original dated 1.10.2008 by which the above mentioned service tax demand .....

M/S. Radico Khaitan Ltd. Vs. Cst and St- Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... in the books of accounts. the appellants also raised the debit note for these months. service tax was deposited on receipt of payment in terms of section 67 of the finance act, 1994 (hereinafter referred to as the act) and was reflected in the st 3 returns filed. however, the three agreements were terminated vide termination letters dated 30.06.2008 between the appellants ..... the findings of the adjudicating authority that the refund claim is legally not sustainable, reliance is placed on the guidance notes dated 20.06.2012 clarifying the provisions of the finance act, 2012 wherein question was raised whether deposits returned on cancellation of an agreement to provide a service, will be considered for service. further, the appellants had paid excess service tax .....