Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... have been incurred by the service provider as pure agents of the service recipient. however, this rule has been struck down as ultra vires the provisions of section 66 and section 67 of the finance act, 1994 by honble delhi court in the case of intercontinental consultants and technocrafts pvt. vs. union of india and others ltd. reported in 2012 tiol-966- ..... str-608 pleaded that the contracts of the appellant with their customers were for repair of transformers, that when repair and maintenance service is taxable and in term of section 67 of the finance act, 1994, service tax is chargeable on the gross amount charged, value of the goods used for providing service would have to be included in the assessable value of ..... m/s.paramax electronics pvt. ltd. 16/comm./noida/2012-13, dt. 27.7.12, passed by cce, noida 1,32,62,762/- along with interest u/s 75 of finance act, 1994 1,32,62,762/ u/s 78 ibid. 3. m/s. mahendra engineering ltd. 23/comm./lko/st/2011-12,dt. 28.11.11, passed by cce, lucknow .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
archana wadhwa, j. 1. after dispensing with the condition of pre-deposit of penalty of rs.29,000/-, rs.2,000/- and rs.2,000/- imposed under sections 76, 76 of the finance act, 1994 and rule 15(3) of the cenvat credit rules, 2004 respectively, i proceed to dispose of the appeal itself in as much as a short issue is involved. 2 ..... the appellant has already deposited the entire service tax along with interest, i am of the view that the benefit of section 80 of the finance act, 1944 required to be extended to them. accordingly, i set aside the penalties imposed upon the appellant under various sections, and allow the appeal. 5. stay petition and the appeal get disposed of in the above manner.
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... cards and recharge coupons to eventual users; that the activity comes within the ambit of business auxiliary service defined in section 65 (19) of the finance act, 1994 and enumerated as a taxable services in section 65 (105) (zzb) of the act; that during 01/4/08 to 31/03/09, the assessee received rs. 33,98,014/- from bsnl ..... as commission; had neither obtained registration under the act nor remitted service tax; and should therefore show cause why the specified amount ..... tax, allahabad passed the adjudication order dated 29-31/12/2010 confirming service tax demand of rs. 4,12,752/- apart from interest and penalties under sections 77 and 78 of the act. 3. aggrieved thereby, the assessee preferred an appeal, which was rejected in toto by the commissioner (appeals), central excise, allahabad, vide the order .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... 27.9.2007 is to be nullity for patent lack of jurisdiction. it is a formal order passed by the authority exercising statutory powers authorizing assessment of service tax liability. finance act, 1994 clearly provides an appellate remedy to be pursued within three months from the date of order of which the assessee is aggrieved. 7. in the circumstances, the petitioner/ assessee ..... the commissioner (service tax), new delhi confirming service tax levy of rs.1,26,48,080.91 apart from interest under section 75 for providing business auxiliary service during february 2004 to march 2006, on the gross commission received from maruti finance, a unit of maruti udyog ltd. rs.24,65,694.27 already remitted by the assessee was appropriated and is .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... pertaining to the period 8.7.04 to 3.2.2005 is barred by normal period of limitation. further, the original adjudicating authority having granted the benefit of section 80 of the finance act to the appellant, has held that there was no suppression on the part of the assessee. if there is no suppression, i fail to understand as to ..... that since it is a new tax, so he takes a lenient view and extends the benefit of section 80 of the finance act, 1994 for the purpose of imposition of penalties under section 78 of the finance act, 1994. as such, no penalty was imposed under section 78. the said part of the order of the deputy commissioner was not appealed against by the ..... into the details on merits of the case, i find that the show cause notice which was issued on 26.4.06 proposing imposition of penalties under various sections of the finance act, 1994 culminated into an order passed by original adjudicating authorities after holding the demand of duty along with imposition of penalties under .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... rejected. it is seen that while delivering the judgment of l h sugar factories, the tribunal has taken note of all the amendment carried out by finance act, 2003 introducing amendment in section 73. 8. in view of the above, as the issue stand settled till the honble supreme court, i find no reasons to interfere in ..... filed by the revenue stand listed again. 7. the notice stand issued to the respondent in terms of section 73 of the finance act, 1994. admittedly said notice stand issued after retrospective amendment vide section 115 and 117 of the finance act, 2000 by invoking the longer period of limitation. it may not be out of place to mention here ..... taxable services of goods transport operators are deemed to pay the service tax under section 69 of the finance act, 1994, but liablity to file return is cast on them only under section 71a and not under section 70. they are not covered under section 73 of the finance act. accordingly, they are not liable to pay tax. accordingly, he set aside .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... rent of rs.14,40,000/- and enquiry revealed that one of the directors of the assessee was receiving rent and therefore service tax was leviable under section 68 of the finance act, 1994 along with interest. this perception of the revenue should have put it on notice that the assessee was perhaps not the provider but the leasee ..... iv passed the adjudication order dated 28.2.2012 confirming a service tax demand of rs.1,77,984/- apart from interest under section 75 and penalties under sections 76, 77 and 78 of the finance act, 1994. it requires to be noticed that in response to the show cause notice the assessee merely denied the liability to tax on ..... the commissioner (appeals), delhi iv, dated 19.11.2012. 2. the assessee is the appellant. the appellate commissioner partly allowed the appeal and deleted the penalty imposed under sections 76, 77 and 78 while upholding demand of service tax and interest, confirmed by the primary authority. . 3. a show cause notice was issued on 10.9.2010 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... , jaipur ii confirmed service tax demand of rs.2,59,116/- apart from directing recovery of the said amount along with interest under section 75 of the finance act , 1994 (the act) and penalties under sections 75a, 76, 77, 78 of the act. 3. the petitioner preferred an appeal against the order which was rejected in toto by he commissioner (appeals), central excise, jaipur i, dated ..... to employees deputed to the customer, and these amounts should be excluded and the net income of the appellant alone should be considered as the gross taxable value, under section 67 of the act. 7. it however requires to be noticed, as concluded by the primary authority and reiterated by the appellate authority as well , that the appellant failed to provide even .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... the portion of the additional commissioners order dropping the penalty proceedings was reviewed by the jurisdictional commissioner of central excise, under the provisions of section 84 of the finance act, 1994 and vide order-in-revision no. 05/commr/mrt-i/2011 dated 17/02/2011 he modified the additional commissioners order by ..... the additional commissioner while confirming the service tax demand alongwith interest did not impose any penalty on the appellant under section 76, 77 and 78 by invoking the provisions of section 80 of the finance act, 1994, holding that she is satisfied that there were valid reasons for the appellants failure to discharge their service ..... view of this, the additional commissioner had correctly waived the imposition of penalty under section 76, 77 and 78 of the finance act, 1994 by invoking section 80 ibid and, therefore, the impugned order of the commissioner imposing penalty on the appellant under section 76, 77 and 78 ibid is not correct. 4. shri davinder singh, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... during february 2001 to january 2004, on the ground that in terms of abatement notification no. 15/2007-st dated 04/04/07 issued under section 11c of the central excise act, 1944 readwith section 83 of the finance act, 1994, there was an abatement of service tax liability and only service tax on 40% of the gross value received for having provided tour operator .....
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