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 9 of about 840 results (0.226 seconds)

Anchor Agencies (P) Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)14STT335

..... the appropriate rate on delayed payment of service tax in terms of section 75 of the act.2. the appellant is a clearing & forwarding agent (hereinafter referred to as 'c&f agent') within the meaning of clause (25) of section 65 of the finance act, 1994 (hereinafter referred to as 'act'). it is not in dispute that the services provided by a ..... c&f agent is a 'taxable service' within the meaning of sub-clause (j) of clause (105) of section 65 of the act. the appellant, indeed, does not deny its liability ..... representative could not clarify this aspect of the case. in my opinion, if the balance sheet has been maintained, on accrual basis, in accordance with section 209(3)(b) of the companies act, question may arise, as to whether the alleged receipts would fall within the ambit of rule 6(1) of the service tax rules. the proper .....

Ajmer Automobiles (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)10STR427

1. this appeal has come up for hearing on the point of waiver of the requirement of pre-deposit. the dispute relates to service tax and the period of dispute is march to september '04. it is submitted that the impugned order was passed by the commissioner in exercise of suo motu of revisional power under section 84 of the finance act, 1994 pursuant to show cause notice issued in terms of a provision which was non-existent at the relevant time.2. it is also the case of the appellant that the service tax is sought to be levied on the amount on which the principal i.e. maruti finance has already paid the service tax.3. in the facts and circumstances of the case, i am satisfied that it is a fit case for total waiver of pre-deposit. it is ordered accordingly.

Real Mathematic Classes Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... day from the date service tax became payable till the actual date of payment under section 76 of the finance act, 1994. the order was passed in exercise of suo moto revisional power under section 84 of the finance act. section 84 of the act lays down that the commissioner may call for the record of proceedings in which ..... (rajasthan), and commissioner of central excise, ludhiana v. sigma steel tubes context of section 11ac of the central excise act which is pari materia to section 78 of the finance act, 1994 and therefore, lends no assistance to the appellant. section 78 of the act provides for imposition of penalty in cases of fraud, collusion, wilful mis-statement or ..... service within the meaning of sub-clause (zzc) of clause (105) of section 65 of the finance act since the beginning of the enactment."commercial training or coaching" has been defined in clause (26) of section 65 of the finance act to mean any training or coaching provided by a commercial training or coaching centre and .....

Rajasthan Tours Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... read with rule 14(6) of the cenvat credit rules, 2004 and interest at the applicable rate under section 75 of the finance act, and imposed penalties @ rs. 100/- per day under section 76 of the said act and of rs. 17,528/- under rule 15 of the cenvat credit rules, 2004.2. the facts of the case briefly stated are these. ..... credit in respect of the services provided from mobile phones.6. learned counsel then submitted that the authorities committed error in imposing penalty under section 76 for the reason that the penalty under that section can be imposed only on person who is liable to pay service tax and the provision is not applicable in a case where the person ..... liable to pay service tax, and that being the position, it cannot claim any advantage in the matter of liability to pay service tax under section 76.7. counsel submitted that penalty under section 76 may be waived as the appellant was misled into believing that it was entitled to claim the service tax credit. it was submitted that .....

institute of Chartered Financial Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)10STR376

..... like aicte, ncte, bar council of india etc. not being recognized by any authority, the centres cannot claim the benefit of the exclusion clause in clause (27) of section 65 of the finance act which excludes any institute or establishment issuing any certificate or diploma or degree or any educational qualification "recognized by law" from the definition of commercial training or coaching center ..... tax. the appellant claims to be sponsors of universities situated in a few states imparting educational programmes and training. in terms of sub-clause (22c) of clause 105 of section 65 of the finance act, 1994, any service provided to any person by a commercial training or coaching centre in relation to commercial training or coaching is a taxable service. the appellant, however .....

Agarwal Catering Caterers Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)10STR479

..... by the appellant at bhilai hotel. the premises in question admittedly does not belong to the appellant. in terms of the definition of the term 'outdoor caterer' in section 65(25) of the finance act, 1994, "a caterer engaged in providing the services in connection with catering at a place other than his own" comes within the definition of 'outdoor caterer'. that being .....

L.N. Gupta, Proprietor Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)10STR462

..... tr-6 challan dated 21.1.2006 and also imposed penalty of equal amount under section 78 of the finance act, 1994. he dropped the penalty under section 76 and 77 of the said act in exercise with his power under section 80 of the finance act, 1994. the commissioner (appeals) upheld the adjudication order but reduced the penalty of 25 ..... % of duty amount as the tax was deposited before issue of the show cause notice. thereafter, the commissioner of central excise revised the adjudication order and imposed penalty under section ..... central excise, bangalore v.samita sethi reported in 2006 (3) str 404 held that the adjudicating authority had exercised the powers conferred on him under section 80 of the act having regard to the facts and circumstances of the case and revision of such order is not justified. in the present case, i find that .....

Kedia Castle Delleon Industries Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)13STJ38CESTATNew(Delhi)

..... the instant case, the appellants are also engaged in packaging and labelling activities and, therefore, that part of the activity is covered by the definition of 'taxable service' in the finance act, 1994. in support of the contention, reliance is placed on the another decision of the madhya pradesh high court itself in the case of vindhyachal distilleries pvt.ltd., reported in .....

Som Distilleries Pvt. Limited Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)13STJ37CESTATNew(Delhi)

..... the instant case, the appellants are also engaged in packaging and labelling activities and, therefore, that part of the activity is covered by the definition of 'taxable service' in the finance act, 1994. in support of the contention, reliance is placed on the another decision of the madhya pradesh high court itself in the case of vindhyachal distilleries pvt.ltd., reported in .....

Cce Vs. Chandra Motor

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... confirmed the tax of rs. 16,280/- and imposed penalty of equal amount under section 76 of the finance act, 1994. the commissioner (appeals) set aside the penalty imposed under section 76. the revenue contended that the commissioner (appeals) had not appreciated the provision of section 73(4), which provides demand of tax in respect of suppression of fact with intent ..... 1. the revenue filed this appeal against the order of commissioner (appeals) whereby penalty under section 76 of the finance act, 1994 was set aside, 2. after hearing both the sides and on perusal of record, i find that the adjudicating authority found that the respondents deposited ..... to evade payment of tax.3. i find that after considering the facts and circumstances of the case in detail, commissioner (appeals) observed that the respondent has acted in a bonafide manner which was not .....