Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... of 15% ad valorem as paid by them. there was a retrospective amendment of notification no.14/97-ce(nt), dated 03.05.1997 by section 87 of the finance act, 1997. as per section 87 of the finance act, 1997, the restriction of credit of duties paid on the specified petroleum products as per notification, dated 03.05.1997, used as inputs in ..... assessee proposing to demand of an amount of rs.7,60,566/- along with interest as per notification no.14/97-ce(nt), dated 03.05.1997 and section 87 of finance act, 1997. adjudicating authority confirmed the demand of rs.7,60,566/- along with interest being excess credit availed for the period 23.07.1996 to 03.05.1997 ..... court at para14 of the said decision observed that the restriction 10% ad valorem would apply in the entire material period as referred to in section 87 of the finance act, 1997. she further submits that section 57d would apply in the context of credit of duty not to be denied or varied in certain circumstances. it is submitted that the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... , the appellant-assessee is in appeal before tribunal. 4. as far as revenue's appeal is concerned the dispute is now well settled that prior to introduction of section 66a in finance act, 1994, no demand for service tax from recipient of service under reverse charge mechanism as per rule 2 (1) (d) (iv) could be sustained. the ..... ,74,831/- and interest of rs.23,197/- already paid were appropriated towards these demands. further a penalty of rs.1000/- was imposed under section 77. further penalties under section 76 and 78 of finance act 1994 were imposed. aggrieved by the order, appellant-assessee filed appeal with commissioner (appeals). the commissioner (appeals) took note of the decision of ..... association vs uoi reported in 2009 (13) s.t.r. 235 (bom) and held that service tax demand for the period prior to 18-04-06 when section 66a was introduced in finance act, 1994 is not sustainable. the finding of bombay high court was that rule 2(1) (d) (iv) of service tax rules, 1994 was ultravires the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... remaining amounts have been paid during the continuance of the adjudication proceedings. the interest amount has not been paid so far. under the circumstances, the provisions of section 73 (3) of the finance act, 1994 cannot be applied to the facts of the appellants. however, i am of the view that, in the facts and circumstances of the case, ..... the same immediately. he also prays that in case penalty is held to be imposable, there is no case for imposition of penalty under section 76 as well as under section 78 of the finance act, 1994 as the appellants had not paid the tax merely on the ground that the customers had not paid the tax to them and ..... since been paid by the appellants partly before issue of the show-cause notice and partly before conclusion of the adjudication proceedings. he states that provisions of section 73 (3) of the finance act, 1994 should have been applied in the case of the appellants and no penalty should have been imposed. as regards interest on the delayed payment, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... -barred, it having been filed after 683 days from the date of communication of the adjudication order. hence this appeal. 3) i find that as per section 74 of the finance act, 1994, an application for rectification can be filed within a period of two years from the date of which the order stated to have contained errors was ..... in original. 2.0 in view of the above reasons, we humbly request that the adjudicating authority may kindly pass an appropriate order under the provisions of section 74 of the finance act, 1994 by rectifying the error. 2) on 27.9.2010, the office of the asst. commissioner sent the following communication rejecting the clarification sought for by ..... show cause notice. under such circumstances, we are eligible to pay the penalty at the reduced rate of 25% of the penalty as per the provisions of section 78 of the finance act, 1994. it is a mandatory requirement to mention this option in the order in original. but, the same was not mentioned in the said order in original .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... . the cenvat credit rules, 2004, have been made by the central government in exercise of the powers conferred by section 37 of the central excise act, 1944 and section 94 of the finance act, 1994. the provisions of the finance act, 1994 continue to govern the field of service tax in the absence of a separate law enacted by the parliament ..... , we look at the provisions of the cenvat credit rules, 2004, which have been framed invoking the statutory rule making powers conferred under section 37 of the central excise act, 1944 and section 94 of the finance act, 1994. we find that the said rules define the expression input service under rule 2 (l) to mean any service, - (i ..... above definition of input service has been adopted for the purpose of the export of service rules, 2006 10. we note at this stage that section 94 (2) of the finance act, 1994, refers to credit of service tax paid on the services consumed for providing a taxable service whereas the definition of input service in the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... rule 2(p) was substituted as under:- "(p). output servicemeans any taxable service, excluding the taxable service referred to in sub-clause (zzp) of clause (105) of section 65 of the finance act, provided by the provider of taxable service, to a customer, client, subscriber, policy holder or any other person, as the case may be, and the expressions 'provider' ..... so far as the demand of tax was restricted for the period from 19.4.2006 to january 2007 along with interest. penalty was waived by invoking section 80 of the finance act, 1994. the assessee filed appeal before the tribunal against the demand of tax along with interest for the period from 19.4.2006 to jan'07. ..... for the period april 2006 to january 2007. the adjudicating authority confirmed the demand of service tax of rs.10,27,257/- along with interest under section 73 (1) of the finance act, 1994 and disallowed the cenvat credit of rs.10,27,257/- under rule 14 of the ccr 2007 utilized towards the payment of tax and imposed .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... delay in remitting tax. at any rate, when the appellant did not owe any money to the government in view of the retrospective amount as per section 97 of finance act, 1994 the demand for interest cannot be sustained. 5. i have considered submissions on both sides. i find merit in the argument of the counsel for ..... authority ordered that the amount already paid by the appellant be credited to the consumer welfare fund in terms of section 73a(6) of the finance act, 1994. further the demand for interest of rs.1,21,011/- was confirmed against the appellant. aggrieved by the order, the appellant filed appeal ..... and also demanding an interest amount of rs.1,31,888/-. by the time of adjudication, section 97 was inserted in finance act, 1994 exempting service tax in respect of management, maintenance and repair service retrospectively from 16-05-2005, by finance act 2012. consequently at the time of adjudication, the demand for tax was dropped. the adjudicating .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... enough to hold that the notice has alleged fraud or suppression of facts etc., against the assessees. i, therefore, set aside the penalty imposed under section 78 of the finance act, 1994. as regards the penalty under section 76, i do not see force in the submission of the assessee that they had a reasonable cause for failure to register and file returns and ..... pay tax, as the reason adduced by them is ignorance of law and interpretation of statutory provisions, which is not sufficient to extend the section 80 of the finance act, 1994. i, therefore, uphold the penalty under section 76. however, in the absence of any grounds relied upon by the commissioner to impose the maximum penalty of rs.200/- per day under .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... contained in the provisions of sections 76, 77 and 78, no penalty shall be imposable on the assessee for any failure ..... herein under the provisions of sections 76 and 78 of the finance act, 1994, on the ground that the assessees had established reasonable cause for failure to pay the service tax leviable within time, and extended the protection under section 80. 2. i have heard both sides. section 80 of the finance act provides that notwithstanding anything ..... were guilty of suppression with intention to evade payment of tax so as to make them liable to penalty under sections 76 and 78 of the finance act, 1944. the commissioner (appeals) has therefore rightly extended the protection under section 80 of the finance act. i, therefore, uphold the impugned order and reject the appeal. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... aggrieved by order of adjudication dt. 31.7.2009 raising service tax demand of rs.59,20,783/- followed by penalty under section 78 of the finance act, 1994 (hereinafter referred to as the act) and interest as leviable on the tax demand under law, the appellant came in appeal challenging that when the appellant provided courier service ..... of the impugned order. the authority held that appellant provided business support service as is meant by section 65 (104) (c) of the finance act, 1994.4. in the course of hearing, the appellant could not satisfy whether it was acting as courier in substance making delivery of the consignments of the principal courier. letter dt. 11 ..... that appellant was engaged to deliver documents on behalf of the said courier. it was also stated in the said letter that professional courier was registered under finance act, 1994 as courier agency and discharged service tax on the moneys received from the clients. therefore, he prays that not only the stay application may be .....
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