Judgment Search Results Home > Cases Phrase: finance act 1978 section 39 amendment of act 6 of 1898 Court: customs excise and service tax appellate tribunal cestat Page 12 of about 469 results (0.787 seconds)

M/S. Kar Enterprise Vs. Commissioner of S. Tax, Kolkata

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... construction of roads, but relates to repair and maintenance of roads. we find that in view of the retrospective amendment to the finance act, 1994 by virtue of sections 97 and 98 of the finance act, 2012, no service tax be leviable in respect of management, maintenance and repairing of roads during the period from 16th june, ..... taxable services under the category of commercial or industrial construction servicesunder sub-clause (zzq) of clause (105) of section 65 of the finance act, 1994. the services primarily rendered by them relates to widening of roads and construction of bituminous roads, filling the potholes, depressions etc, with bituminous macadam, ..... the department. 2. this is an application for waiver of predeposit of service tax of rs.3.15 crores and equal amount of penalty imposed under section 78 of the finance act, 1994. 3. it is seen from the record that during the relevant period i.e. from 2005-06 to 2009-10, the applicant provided .....

Shilpa Color Lab Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)8STT102

..... below: valuation (service tax) - goods and materials sold by service provider to recipient of service - value thereof, exempted in exercise of the powers conferred by section 93 of the finance act, 1994 (32 of 1994), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts so much of the ..... the other issues holding that all the appellants are rendering photography services.8.2 the question is how to value the services rendered by the appellants. section 67 of the finance act deals with valuation of taxable services for charging service tax. it is stated that "for the purpose of this chapter, the value of any taxable ..... . 31,04,826/- is on account of the service tax on the services rendered by the appellant to other photographic studios. in terms of section 65(105)(zb) of the finance act 1944, taxable service in relation to photography is the service provided to the customer by a photographic studio or agency in relation to photography. in .....

Wipro Ge Medical Systems Pvt. Ltd. Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... and maintenance cannot be considered as a sale.2. this portion of the order is attacked by the appellants on the ground that the provisions of section 67 of finance act clearly lays down that the value of any taxable service shall be the gross amount charged by the service provider for such service provided by him. ..... much as there is a maintenance contract and they are also authorized person of the manufacturer to undertake such maintenance and repair. 6) they referred to section 67 of the finance act, 1994 regarding the valuation of taxable service and stated that, the cost of parts or other material sold to the customer during the course of providing ..... 1.2006, the commissioner has confirmed demands on the ground that the assessee are carrying on the activity of annual maintenance contract (amc) in terms of section 67 of the finance act. however, they have not properly computed the correct service tax, which is required to be deposited by them. the show cause notice has proceeded on the .....

C.C.E. Vs. Gujarat Borisil Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2007)13STT306

..... services during the period 16.11.97 to 1.6.98. a show cause notice dated 23.7.04 seeking to demand duty in terms of section 68 of the finance act, 1994 read with section 73(1)(a) was issued. b) the original authority by his order dated 20.4.05 confirmed the demand of duty; ordered recovery of ..... recipients 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 ..... the president in the prescribed manner on the basis of the self assessment of the service tax and the provisions of section 71 shall apply accordingly. section 73 has also undergone certain amendments by finance act, 2003. after the amendment section 73 reads as follows: (a) the assistant commissioner of central excise or, as the case may be, the deputy .....

Collector of Central Excise Vs. Indian Petrochemicals

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)(31)ECC326

..... :- "the sample is in the form of colourless mineral oil having following characteristics : 6. item 7, cet, relating to 'kerosene', as it stood prior, and subsequent, to the finance act, 1982, read as follows :- "kerosene, that is to say, any mineral oil (excluding mineral colza oil and turpentine substitute) which has a flame height of eighteen millimetres or more and ..... (cumin seed), dhania (coriander seed), panmohuri (ani seed), methi (fenugreek), postak (papavar rhoeas) and pippali (long paper) are oil seeds within the meaning of section 14 of the central sales tax act, 1956. section 14(vi) defined oil seeds thus :- "oil seeds, that is to say, seeds yielding non-volatile oils used for human consumption, or in industry, or in ..... /77, dated 21-12-1977 was cited in this connection. as laid down in the supreme court's judgment in the case of j.k. steel v. union of india 1978 (2) e.l.t (j 355) followed by the tribunal in pib co. v. c.c.e., calcutta 1988 (35) e.l.t. 130, notifications could be .....

Madhukar S.S.S.K. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)8STT156

..... 03.2001 was issued by the superintendent of central excise & customs (service tax) jalgaon alleging that they have contravened the provisions of section 68, 69 & 70 of chapter v of the finance act, 1994 (32 of 1994) in as much as they failed to pay the service tax on the transportation charges paid during the ..... persons covered by under section 71a who are the service availers. the amendment made by the finance bill 2003 omits the retrospective effect of persons covering under section 71a. further, the appellants also challenged the ..... tax and to get complete formalities under the service tax act. further, the amendments brought to the finance act, 2001 and 2003 covering availer of services of goods transport operators under network of service tax with retrospective effect to cover the assessee under section 70 of the finance act i.e. only service providers, not to the .....

JaIn Bidi Udyog and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(113)ECC453

..... 16.11.97 to 1.6.98. these services were liable to service tax under section 65 of the finance act, 1994, by virtue of retrospective amendment made vide section 116 and 117 of the finance act, 2000. after the enactment of finance act, service tax was payable on the value of taxable service received by the appellants from ..... all the appellants in january 2003 proposing to demand the service tax payable on the services received by them from goods transport operators under section 72 and 73 of the finance act, 1994. the appellants contested the service tax liability.the adjudicating authority confirmed the demand on all the appellants and also imposed penalties. on ..... in the prescribed manner on the basis of the self assessment of the service tax and the provisions of section 71 shall apply accordingly. section 73 has also undergone certain amendments by finance act, 2003. after the amendment section 73 reads as follows: a) the assistant commissioner of central excise or, as the case may be, .....

Commr. of Service Tax Vs. Indo Foreign (Agents) Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)8STR12

..... security services pvt. ltd. v. commr. of central excise, new delhi reported in 2007 (5) s.t.r. 144 (tri.-del.) upholding imposition of penalty under section 76 of the finance act, 1994.3. ld. advocate appearing for the respondents on the other hand cites the decision of the tribunal in the case of mass marketing & advertising services pvt. ltd ..... sides. the department is in an appeal against the order of the lower appellate authority, who has set aside the penalty imposed by the original authority under section 76 of the finance act, 1994, for the reason that the service tax was paid prior to issue of show-cause notice. it is the case of the revenue that the provisions ..... under section 76 of the finance act, 1994 relating to service tax is not similar to the provisions relating to customs and excise law and hence the decisions cited by the lower appellate authority .....

M/S. India Gate Way Terminal (P) Ltd. Vs. Cce, Cochin

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... liable for service tax from 18/4/2006 only, in our view, penalty under section 78 of the finance act, 1994 is unwarranted. invoking the provisions of section 80 of the finance act, 1994, we set aside the penalty that is imposed on the appellant under section 78 of the finance act, 1994. 7. as regards the disallowance of the cenvat credit taken in respect ..... is also liable to pay interest on the said amounts. on perusal of the order-in-original, we find that the adjudicating authority has imposed penalties under section 76, and section 78 of the finance act, 1994 in a consolidated manner and hence the penalty on the above three items will be restricted as per the provisions of ..... section 76 and 77 of the finance act, 1994. as regards the penalty under section 78 on the above issues, we find that provisions of section 78 need not be invoked as the appellant would have got the relief of the judgment of .....

Katni Minerals (P) Ltd. Vs. Cc and Ce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(86)ECC435

..... cause notice. as such the learned advocate has rightly submitted that there was no proposal for payment of service tax which was not paid by them. section 84 of the finance act, 1994 empowers the commissioner to call for the record of the proceedings which has been taken by the assistant commissioner/deputy commissioner and makes such inquiry and ..... the commissioner only with regard to proceedings which were initiated by officers subordinate to him; that the only issue taken up by the deputy commissioner, under section 77 of the finance act, 1944 was for not filing the returns and there was no proposal in the said show cause notice for levy of service tax; that as such ..... against the order-in-review no. 18/st/commr/2001 dated 24.12.2001 by which the commissioner of customs & central excise in exercise of powers under section 84 of the finance act, 1994 has confirmed the demand of sales tax and imposed penalty.2. we heard shri b.l narsimhan, learned advocate for the appellants, and shri vikas .....