Judgment Search Results Home > Cases Phrase: finance act 1981 section 21 amendment of section 269g Court: customs excise and service tax appellate tribunal cestat calcutta Page 1 of about 5 results (0.124 seconds)

Oil India Ltd. Vs. Commr. of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... he submitted that legislature brought out a specific entry w.e.f 16.6.05 to bring transport of goods through pipeline or other conduit to the purview of service tax incorporating a new sub-clause (zzz) to section 65(105) of the finance act, 1994.therefore, according to him, when there is a specific entry, which is the expression of legislative intent that did not intend such new service taxable prior to incorporation of the new entry. ..... bi/6/2005-tru dated 27.7.05, clarified intention of incorporation of sub-clause (zzz) to section 65(105) of finance act, 1994 conveying in para 5.1 of the circular, as under: 5.1 transportation of goods, other than water, through pipeline or conduit is generally employed to transport petroleum and other petroleum products, natural gas, lpg, chemicals, coal slurry and other ..... every subject is taxed by specific letters of law.from 16.6.05 incorporating sub-clause (zzz) to section 65(105) of finance act, 1994, transport through pipeline was brought to ambit of tax. ..... the impugned order dated 30th december, 2005 levied services and educational tax on the considerations received from both service takers as well as penalty levied under section 75a, penalty under section 76, penalty under section 77 and penalty under section 78 of the finance act, 1994.1.2 the ld. ..... none of the ingredients of section 65(19) of finance act, 1994 defining the terms of "business auxiliary service" attracted service rendered by appellant to be taxable by the impugned order. .....

Dharampal Premchand Ltd. and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)(123)ECC254

..... we find that education cess is required to be levied and collected under section 93(2) of the said finance act, 2004 @2% of the aggregate of all duties of excise. ..... 8/2004-ce and the language of the sections 91 and 93 of the finance act, we hold that no education cess is leviable in respect of the impugned goods exempted under the said notification no. ..... 8/2004-ce subsequent to imposition of education cess under the said finance act, 2004 to include education cess in the said notification, similar to inclusions for other duties of excise. ..... we find that the provisions in the said finance act specify the education cess as 2% of the customs duty levied and collected. ..... the notification neither exempts education cess imposed under section 91 of the finance (no. ..... the notification as amended requires such amount to be deposited in an escrow account. ..... but no amendment has been made to the said notification no. ..... 8/2004-ce issued on 21.1.04 has been amended on 9.7.04. ..... we are also of the view that the circular dated 31-1-2005 is contrary to the provisions of the finance (no. ..... 2) act, 2004 read with notification no. ..... 2) act, 2004 nor it requires any amount equal to the education cess to be deposited in the escrow account.3. .....

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)8STR12

..... 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 to justify non-imposition of penalty in case of payment of tax prior to ..... hence, i set aside the impugned order-in-appeal and restore the impugned order-in-original in regard to imposition of penalty under section 76 of the finance act, 1994. ..... following the 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. ..... ) upholding imposition of penalty under section 76 of the finance act, 1994.3. ld. .....

Commr. of Service Tax Vs. Saket Enterprise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

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

..... the department is in 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 to justify non-imposition of penalty in case of payment of tax prior to ..... hence, i set aside the impugned order-in-appeal and restore the impugned order-in-original in regard to imposition of penalty under section 76 of the finance act, 1994. ..... following the 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. ..... ) upholding imposition of penalty under section 76 of the finance act, 1994.5. .....

Indian Transport Service Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(156)ELT994Tri(Kol.)kata

..... )], while considering the provisions of section 117 of the finance act, 2000, has observed that tax, penalty and interest are leviable under the said section, inasmuch as the same saves the assessee only from the prosecution. ..... thereafter, section 117 of the finance act, 2000 validated the collection of service tax under sub-rules (xii) and (xvii) of rule 2(1)(d) of the service tax rules, 1994, from the user of services of the goods transport operators, and has provided that any service tax refunded in pursuance of any judgment, decree or order of any court, is recoverable within a period of thirty days from the date on which the finance act, 2000 receives the assent of the president and ..... as per the provisions of section 117 of the finance act, 2000, interest is leviable. ..... the impugned order has been passed by the commissioner reviewing the order-in-original of the lower authorities under the finance act, 1994 read with service tax rules vide which he has directed the appellants to pay the service tax of rs. .....

Amaresh Enterprises Vs. Commr. of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)12STT69

..... has come in appeal before this forum challenging that assessing the appellant by a time-barred proceeding as cargo handling agent was baseless, opportunity was not granted to show cause against penalty imposed under sections 68, 69 and 70 of the finance act, 1994 and the contract executed being a composite works contract as well as the consideration received being towards transfer of right to use for the equipments used and that being equipment rentals, such receipt ..... 3 of a/t).he submitted that the scope of work did not at all bring the activities to the definition of cargo handling service which is defined by section 65(23) of the finance act, 1994 since the activity involved was unloading of material from wagons/trailors and its stacking without being meant for transportation. ..... therefore, according to him, for the periods from 16-8-2002 to 31-10-2004 there shall be no levy as service tax under the provisions of finance act 1994 and the show cause notice issued on 21-12-2005 was misconceived. ..... he further submitted that the hire charges paid if taxed by union of india that shall be only state levy which is not permissible by law since no rentals were declared by law to be taxable by finance act, 1994. ..... equipments used in the work having fetched rent, rentals are not taxable by finance act, 1994. .....

SunwIn Technosolutions Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)7STT109

..... at the said centre, the appellant imparts training to the trainees in relation to computer software.training or coaching services provided to any person by a commercial training or coaching centre are taxable under sub-clause (zzc) of clause (105) of section 65 of the finance act, 1994 read with clauses (26) and (27) thereof.4.1 under notification no. ..... 5,79,644.00 (rupees five lakh seventy-nine thousand six hundred and forty-four) for the period relating to 11-9-2001 to 16-3-2005 under section 73 of the finance act, 1994, and imposed a penalty of rs. ..... but the department insisted on the appellant to register his company under section 69 of the finance act, 1994. ..... 1,000.00 (rupees one thousand) under section 77 of the finance act, 1994.4. ..... this is an application under section 35 of the service tax act, 1944 (sic) [central excise act], filed by the appellants to waive the pre-deposit of the service tax, interest and penally demanded and to grant stay of its recovery.2. ..... by virtue of the said amendment, clause (ii) was inserted. ..... dated 1-3-1997, which was amended by notification no. ..... the amendment is not clarificatory in nature, as held by the adjudicating authority. ..... subsequently the said notification was amended by notification no. .....

Coal Handlers Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2004)(171)ELT191Tri(Kol.)kata

..... it has, further, been clarified that under section 65a of finance act, 1994, it has also been provided that in case of overlap, a service would be classified under the head, (a) which provides most specific description, (b) in case of a composite service having combination of different taxable services, the service which give them their essential character and (c) in case the test of (a) and (b) does not resolve, the service which comes earlier in the clauses of section 65, i.e. ..... as such, they cannot be treated as clearing and forwarding agent within the meaning of section 65(25) of the finance act of 1994.3. dr. ..... further, learned advocate submits that the said judgment was delivered on 9-2-2002 and thereafter the finance act of 2003 was introduced and the new service viz. ..... business auxiliary service' introduced vide finance act of 2003. ..... the appellants in the instant case render their services in all the sections of pre load of the coal rakes i.e. ..... 'business auxiliary service' appearing in section 65(19) was introduced. .....

itw India Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)12STT249

..... after considering the submissions made from both the sides we find that according to the definition in section 65(21) of the finance act, 1994 the 'cargo handling service' means - ii) cargo handling services provided for freight in special containers or for non-containerised freight, iii) services provided by a container freight terminal or any other freight terminal and 5.1 the ..... it is his contention that the service is not covered under the definition of 'cargo handling service' which is defined under the finance act, 1994 as under : "cargo handling service" means loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special containers or for non-containerised freight, services provided by a container freight terminal or ..... he draws our attention to the provision in the finance act which provides for determining the rate of tax in case any particular service falls under two different categories. ..... sdr, who supports the impugned order and states that the law as it existed at the material time has to be interpreted without taking into account the scope and coverage of the new service included in the finance act w.e.f. .....

initiating Explosives Systems Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)9STR509

..... where the refund proceedings have finally terminated - in the sense that the appeal period has also expired - before the commencement of the 1991 (amendment) act [september 19,1991], they cannot be re-opened and/or governed by section 11b(3) [as amended by the 1991 (amendment) act], this, however, does not mean that the power of the appellate authorities to condone delay in appropriate cases is affected in any manner by ..... amendment) rules, 1998 shall be deemed to be valid and to have always been valid as if the said sub-clauses had been in force at all material times and accordingly: (i) any action taken or anything done or purported to have been taken or done at any time during the period commencing on and from the 16th day of july, 1997 and ending with the day, the finance act ..... the period commencing on and from the 16th day of july, 1997 and ending with the 16th day of october, 1998, the provisions of chapter v of the finance act, 1994 shall be deemed to have had effect subject to the following modifications, namely: (i) for clause (6), the following clause had been substituted, namely: (6) "assessee ..... (xvii) of clause (d) of sub-rule (1) of rule 2 of the service tax rules, 1994 before the date on which the finance act, 2000 receives the assent of the president shall be recoverable within a period of thirty days from the date on which the finance act, 2000 receives the assent of the president, and in the event of non-payment of such service tax refunded within this period, in .....