Judgment Search Results Home > Cases Phrase: finance act 1984 section 1 short title and commencement Court: customs excise and service tax appellate tribunal cestat Page 51 of about 507 results (0.469 seconds)

Jindal Steel and Power Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... service. it was contended that intellectual property services became taxable service with effect from 10.9.2004 by notification of the even date by inserting clause (55b) in section 65 of the finance act, 1994, and therefore, no service tax could be recovered on the transfer of technology under the agreement in question. it was, therefore, submitted that the appellant ..... outside india prior to 24.12.2002, and was, therefore, not a "person liable to pay" under section 68(2) of the finance act, 1994, as the taxable service alleged in the notice was not notified by the central government under section 68(2) in the official gazette till 7.6.2005. it was then argued that rule 2(d) ..... 5-1 above payable to nkk jspl shall remit to nkk the amount equivalent to the amount of service tax levied and payable/paid under the finance act, 1994 or any other act governing service tax at the material point of time. the service tax shall be levied on the sum of the amounts of the compensation payable to .....

Shiva Analyticals (India) Ltd. Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)7STR35

..... , the bar of unjust enrichment does not arise in the instant case. (v) the commissioner has no powers to pass an order in original under section 84 of the finance act, 1994 and the powers exercised by him are beyond jurisdiction. in the operative portion of the order, the commissioner has not stated as to under what ..... is no question of any unjust enrichment. he sanctioned the amounting to rs. 5,24,959/-. the competent authority reviewed the asst. commissioner's order under section 84 of the finance act, 1944 on the ground that the asst. commissioner has erred in holding that the bar of unjust enrichment was not applicable, as the customers taking back by ..... .2005 passed by the commissioner of service tax, bangalore.2. the appellants were paying service tax under the category of 'scientific and technical consultancy' as per section 69 of the finance act, 1994. however, latter they discovered that they are not liable to pay the said tax in terms of trade notice no. 2/2001 (st).consequently, .....

Commissioner of C. Ex. and Cus. Vs. Gupta Steels Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... commissioners; two as one would note, is the bare minimum without which a body of persons cannot be formed.9. i find that prior to amendments made in section 35b of the central excise act, 1944 by the finance act, 2005 w.e.f. 13-5-05, the jurisdictional commissioner could file an appeal against the order passed by a commissioner (appeals). in the ..... of appeals.6. the legal position regarding filing of appeals by the department is analyzed below: (i) section 35b(2) of the central excise act, 1944 provides for departmental appeal against orders passed by a commissioner (appeals). prior to the amendment of the section by the finance act, 2005, the jurisdictional commissioner could authorize filing such an appeal if he was of the opinion that .....

Commissioner of Central Excise, Madurai Vs. Kodai Automobiles Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... remand the case back to the original authority w.e.f. 11.5.2001. however, re-quantification of the service tax payable by the assessees under section 73 (2) of the finance act by excluding the service tax demanded on light motor vehicles in question for the period prior to 1.7.2003 and re-quantification of penalty equal to the ..... by learned counsel for the assessee-respondent that the commissioner (appeals) would continue to enjoy power of remand after deletion of that power from section 35a(3) of the act, by amendment made by the finance act, 2001. we are of the considered view that reliance placed on the judgment of gujarat high court in the case of commissioner of central ..... 1. does the commissioner (appeals) have the power to remand the case to the adjudicating authority after amendment of section 35a (3) of the central excise act, 1944 by the finance act, 2001 w.e.f. 11.5.2001? 2. i have heard both sides on the appeal involving the above issue. i note that in the case of commissioner .....

K.S. Diesels Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1983)LC1383DTri(Delhi)

..... lay to the tribunal against the collector's order dated 24-9-82. shri gagrat fairly admitted that, in view of the recent amendments to section 61, customs act, through the finance act, 1983, the maximum period for which non-consumable stores could ordinarily remain warehoused was only one year, which could be extended by the collector ..... the goods covered by each of the three consignments had been in the warehouse for over three years; and by virtue of the recent amendment to section 61 by the finance act, 1983, the maximum warehousing period which it is within the power of the collector to allow now stands reduced to one year and six months. ..... had no further powers of extension. however, the board's unlimited power to extend the period, subject to the payment of interest as newly provided through, the finance act, 1983, remained unaffected. shri gagrat also fairly admitted that the tribunal could not exercise the powers of extension of the warehousing period specifically given to the board .....

Zenith Bearing Enterprises Vs. Collector of Customs (Acc)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1995)(75)ELT801Tri(Mum.)bai

..... after the out of charge order is given. for appreciating the advocate's argument, it would be necessary to reproduce the section 13 and section 23 of the customs act prior to the amendments through finance act, 1983 :"section 13 : if any imported goods are pilferred after the unload- ing thereof and before the proper officer has made an ..... his title to the goods and thereupon he shall not be liable to pay the duty thereon." while in section 13, there is no amendment, section 23 has been amended through finance act, 1983 and the amended section 23 is reproduced below:"section 23 : remission of duty on lost, destroyed or abandoned goods - (1) without prejudice to the provisions ..... made, relinquish his title to the goods and thereupon he shall not be liable to pay the duty thereon".the section, as reproduced above, is the one as it now stands after amendment vide finance act, 1983 and for the purpose of proper appreciation, the words inserted by the amending provisions are underlined. the high .....

Collector of Central Excise Vs. Kashmir Conductors

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)LC304Tri(Delhi)

..... shall be deemed to have and to have always had effect on and from the date on which the central excise rules, 1944 came into force. sub-section (2) of section 51 of the finance act provided that any action or thing taken or done or purporting to have been taken or done before the 20th day of february, 1982 under the central excise ..... in the face of conflicting decisions of high courts has been considered in m/s. atma steels p. ltd. and ors. s v. collector of central excise, chandigarh reported in 1984 (17) e.l.t. 331 wherein the larger bench consisting of five members held that, in view of its all india jurisdiction and peculiar features, the tribunal cannot be held ..... the issue.in this case, the respondents filed a refund claim for rs. 1,47,717.33 on 5-9-1985 for duty paid during the period from 1-4-1984 to 31-3-1985 on specified goods falling under t.i. 51a of the schedule to the erstwhile central excise tariff (tools) on the ground that they were entitled to .....

Bajaj Auto Ltd. Vs. Commissioner of C Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(179)ELT481Tri(Mum.)bai

..... to m/s. kawasaki heavy industries, japan (hereinafter referred to as khi) in respect of consulting engineering services rendered by khi together with interest as per section 75 of the finance act, 1994 and imposition of penalty of rs. 3,84,500/-.2. the brief facts of the case are that bal manufacture, inter alia, motor vehicles ..... was issued to bal and khi proposing recovery of service tax under the provisions of section 68, levy of interest under section 75 and imposition of penalty under section 75a, 76 and 77 for contravention of provisions of section 68 and 70 of finance act, 1994. service lax was proposed to be recovered on the ground that the services ..... of service tax, as no such procedure for issuing certificate existed under the finance act, 1994 or the service tax rules. the ld. counsel supports this argument with reference to the provisions of section 195 and 199 read with section 203 of the income tax act, 1961 which provide for deduction of income tax by any person responsible .....

Commissioner of Central Excise Vs. Sujata Star Tele Club

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... present case also, the service tax and interest had been deposited prior to issuance of show-cause notice and adjudication order. tine penalty under sections 76 and 77 of finance act, 1994 is not mandatory. their plea was that they had not received the payments from their customers in time and that resulted in delayed ..... . member service tax - delay in filing of returns - penalty - service tax and part of interest accrued paid even before adjudication of case - penalty under sections 76 and 77 of finance act, 1994 not mandatory for late filing of returns - plea of appellant that late receipt of payment from customers resulted in delayed payment of service tax, taken into ..... the respondent.3. shri madhiam submits that the decision of the commissioner (appeals) is based on the judgments rendered by the cestat/cegat under central excise act and rules which is not applicable on service tax matter. the penalty under service tax is imposable on delayed payment of service tax. he submits that the .....

Commr. of Central Excise Vs. Coats of India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... appeals has rightly allowed the appeal. therefore, he submits that the appeal filed by the revenue be rejected.3) i find that this rule was amended by the finance act 1996 w.e.f.july, 1996 with retrospective effect. the provisions of the rule of which credit was disallowed were deleted. the factual position is not disputed by ..... to claiming of revenue expenditure in respect of amount of credit, sub-rule (5) of rule 57r was retrospectively substituted with effect from july 23, 1996 by the finance act, 2003.the substituted sub-rule (5) reads as under : (5) credit of specified duty in respect of capital goods shall not be allowed in respect of that ..... under section 32 of income tax act, 1961 should not be claimed on the amount of duty of which credit is taken. the earlier condition that revenue expenditure should not be claimed in respect of the amount of credit has been removed with retrospective effect.therefore, he submits that the rule was amended retrospectively by the finance act and .....