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 13 of about 469 results (0.198 seconds)

Commissioner of Central Excise Vs. Suman Satellite

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... they got registration on 16.9.02 as 14th and 15th september, 2002 were holidays being saturday and sunday. they have, therefore, not violated the provisions of section 75a of the finance act, 1994.5. i have considered the appeal of the revenue. i find that the respondents had taken registration certificate within the time prescribed. therefore, no penalty ..... 3.03. they did not pay service tax and did not file st-3 return for half year ending 30.9.02 and 31.3.03 under section 70 of the finance act, 1994 and also did not take registration. accordingly, show cause notice was issued to them for recovery of service tax and imposition of penalty. the ..... revenue against the order of the commissioner (appeals).2. the respondent m/s. suman satellite are provider of taxable service of cable operator as defined under section 65 of the finance act, 1994.the respondents had provided cable service to 105 customers and they were charging rs. 200/- per month for the service from each of their customers .....

Euro Rscg Advertising Ltd. and Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)9STJ56CESTAT(Bang.)alore

..... after making above observations, the commissioner has confirmed the amount invoking extended period. he has also imposed a huge penalty of rs. 70 lakhs under section 78 of the finance act, 1994. both the show cause notice and the impugned order show total non-application of mind.the show cause notice has just assumed that the ..... he demanded service tax of rs. 4,21,431/-.interest under section 75 of the finance act has been demanded. penalty of rs. 100/- per day were demanded under section 76 of the finance act, 1994. a penalty equal to the service tax amount confirmed was imposed under section 78 of the finance act, 1994. the commissioner (appeals) in the impugned order upheld ..... jurisdictional commissioner confirmed a demand of rs. 55,05,725/- in terms of section 75(1) of finance act 1994. the details of the amount are given in annexure ii of show cause notice. interest under section 75 has been demanded. penalty under section 76 at the rate of 200/- per day has been imposed. a penalty of .....

Commr. of Service Tax Vs. Saket Enterprise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)10STJ265CESTAT(Kol.)kata

..... 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, 1994.5. after considering the submissions made and after perusing the case records and the cited decisions, i find that the adjudicating authority has taken note of the facts ..... , 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 to ..... ratio of the said decision and considering the facts in this case, i am of the view that this is a fit case for imposition of penalty under section 76 of the finance act, 1994. hence, i set aside the impugned order-in-appeal and restore the impugned order-in-original in regard to imposition of penalty under .....

Commissioner of Central Excise Pune-ii Vs. M/S. I.J. Mathu Foods Pvt. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... are engaged in production of ready-to eat-meals and clearing the same export under bond. the respondents were registered as deemed service provider under section 68(2) of the finance act, 1994 under the category of business auxiliary service. a show cause was issued demanding service tax interest and penalty on the ground that the respondents ..... on behalf of the respondent submits that the recipient of overseas service not liable to pay service tax for period prior to 18.4.2006 before insertion of section 66a of the finance act, 1994. to support this contention he placed reliance on pashupati spg.andwvg. mills ltd. vs. commr. of c. ex. chandigarh reported in 2009 (15 ..... commissioner of central excise, bhopal reported in 2009 (14) s.t.r. 184 (tri.-del.). the tribunal has held that in view of insertion of section 66a of the finance act, 1994, offshore services cannot be subjected to service tax prior o 18.4. 2006. the tribunal considered the board circular on the issue and extract of the .....

Busy Bee Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2007)11STJ4CESTAT(Chennai)

..... division passing an order demanding service tax due of rs. 4,09,702/- and interest thereon of rs. 51,713/-.penalties were imposed under section 76, 77 and 78 of the finance act, 1994. under section 78, penalty of rs. 4,09,702/- was imposed. against the above order the assessee preferred an appeal before the commissioner (appeals), ..... who had no mala fide intention to evade payment of service tax. accordingly he modified the original order by setting aside the penalty imposed under section 78 of the finance act, 1994 on the assessee. the present stay application is for waiving predeposit and staying recovery of the penal liabilities as per the impugned order.2 ..... amount of rs. 3.86 lakhs, refund of which they had not claimed from the department. section 80 of the finance act 1994 reads as follows: 80. notwithstanding anything contained in the provision of section 76, section 77, section 78 or section 79, no penalty shall be imposable on the assessee for any failure referred to in the said .....

Car World Autoline Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2008)9STR246

..... 25/2004-st dated 10.09.2004)(f.no. b2/8/2004-tru). g.s.r. (e) - in exercise of the powers conferred by sub-section (1) of 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 that portion of the value ..... was imposed under section 78 of the finance act. the appellants were aggrieved over the decision of the original authority. hence ..... them amounts to business auxiliary services, which are taxable under the finance act, 1994. hence, the original authority confirmed a demand of service tax of rs. 3,38,661/- under section 73(i) of the finance act, 1994 read with rule 6 of service tax rules 1994. interest under section 75 was also demanded. a penalty equal to the tax demanded .....

Digi Studio and Color House Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2008)10STR31

..... tax (appeals), cochin.rs. 26,162/- under section 73 of the finance act, 1994 with interest under section 75.rs. 78,106/- under section 73 of the finance act, 1994 with interest under section 75.rs. 3,28,133 under section 73 of the finance act, 1994 with interest under section 75.rs. 2,00,517/- under section 73 of the finance act, 1994 with interest under section 75.the appellants strongly challenge the demand of ..... service tax and also the interest under section 75 of the finance act .....

Kannappa Corporation Vs. Cce (St)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... . the original authority had waived the penalty taking into consideration various factors including payment of tax due before issue of show cause notice.as per section 80 of the finance act, the authorities are competent to waive the penalties in appropriate cases where the authorities are satisfied that the violation was not deliberate but in the circumstances such as occasioned by ..... the demand of service tax and interest but dropped the proposals to penalize the appellants under various sections as proposed in the show cause notice. in the order in revision, the commissioner imposed penalty on the appellants under sections 76, 77 and 78 of the finance act '94. the instant application is to waive the requirement of predeposit and to stay recovery of the .....

M/S Municipal Corporation Jalandhar Vs. Cce, Ludhiana

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... tax amounting to rs.92,30,754/- and rs. 48,18,165/- respectively alongwith interest under section 75 of finance act, 1994 read with section 73 of finance act, 1994 and section 75 ibid and also for imposition of penalty on them under section 76, 77 and 78 ibid. the show cause notices were adjudicated by the commissioner by a ..... erected/ mounted. in the expression service in relation to sale of time or space for advertisement, the advertising space whose sale can be taxed under section 65 (105)(zzzm) of the finance act, 1994 is the space on bill boards, public places, buildings, bus shelters, conveyances etc and not the land on which bill boards, unipoles, ..... up unipoles, kiosks, skysigns, lollipops etc for advertisement have provided the service in relation to sale of advertising space or time taxable under section 65(105(zzzm) of the finance act, 1994 and treating the advertisement tax charged by the appellant from various parties including m/s shri durga publicity as the consideration for the .....

Timblo and Timblo Pvt. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1986)(10)ECC27

..... printing and lacquering have also been mentioned in tariff entry no. 27(f). he argued that as the issue relates prior to the amendment of the finance act, the extended explanation cannot be applied to the present facts. shri sorabjee argued that printing and lacquering could not be considered as incidental or ancillary to ..... in time? 11. for the purpose of clear understanding the tariff item as it stood during the relevant period is extracted below:- "27(e) extruded shapes and sections including extruded pipes and tubes. explanation -"container" means containers ordinarily intended for packaging of goods for sale, including casks, drums, cans, boxes, gas cylinders and pressure ..... the invoices have been checked by the department and the relevant returns have been filed.while so, a show cause notice was issued on 1-12-1978 alleging that aluminium containers were cleared by mis-describing them as collapsible tubes for further lacquering and printing which were carried on within the factory. the .....