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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... the appellant before the ld. commissioner (appeal) beyond the statutory period of three months and the condonable period of three months, prescribed under section 85 of finance act, 1994. in view of the judgment of the honble supreme court in the case of singh enterprises (supra), the ld. commr. has no power to condone the ..... months.-in the present case, the appeal was filed by the appellant beyond the statutory period of three months and the condonable period of three months prescribed under section 85 of finance act, 1994. in view of the judgment of the honble supreme court in the case of singh enterprises vs. commr. of c.ex., jamshedpur reported in 2008 ..... cases also, the ld. commr. cannot condone the delay beyond the period of three months in addition to the statutory limit of three months as prescribed under section 85 of the finance act, 1994. it is his submission that the appeals thus liable to be dismissed. 5. we find in the present case, the appeal was filed by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... category of construction of roads, but relates to repair and maintenance of roads. he submits that the retrospective amendment to the finance act, 1994, namely, sections 97 and 98, inserted in the finance act, 2012, no service tax be leviable in respect of management, maintenance and repairing of roads for the period from 16th june ..... 03.2010, the applicant provided taxable services under the category of commercial or industrial construction services under 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 ..... predeposit of service tax of rs.1,00,82,008/- and penalty of rs.1,15,00,000/-imposed under section 78, penalty under section 77 and penalty under section 76 (not quantified) of the finance act, 1994. 2. at the outset, the ld. advocate appearing for the applicant, has submitted that during the relevant .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... is an application filed seeking waiver of pre-deposit of service tax of rs.57.90 lakhs and penalty of equal amount imposed under section 78 of the finance act and rs.5,000/- under section 77 of the finance act, 1994. 2. the ld. chartered accountant for the applicant submits that the entire service charges on which demand has been confirmed relates ..... account of maintenance and repair of roads. it is their contention that the said services were retrospectively exempted from levy of service tax by virtue of section 97 and 98 of the finance act, 2012. we find that the facts whether the entire services were relating to repair and maintenance of roads, needs to be ascertained by the ld. ..... he submits that the period involved in the present case is from 2005-2006 to 2006-2007. he submits that in view of the retrospective amendment, vide section 97 and 98 of the finance act, 2012, no service tax is leviable on the repair and maintenance service of roads. 3. per contra, the ld. a.r. for the revenue .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... to the appellant for pre-deposit of the service tax amount. the appeal filed before the ld. commissioner (appeals) under section 85 of the finance act, 1994 is yet to be decided. in the result, we do not find merit in the appeal filed by the appellant before this tribunal against the order ..... of pre-deposit passed by the ld. commissioner (appeal) under section 35f of cea, 1944 as applicable to service tax cases by virtue of section 83 of the finance act, 1994. in the result, we dismiss the appeal filed by the appellant. however, the appellants are at liberty to ..... before the ld. commr. (appeals) and the appellant have come against the interim order passed under section 35f of cea, 1944 which should not to be entertained by this tribunal, as it is not an order unser section 85 of the finance act, 1994. 4. we find from the impugned order that the ld. commissioner has issued a direction .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... notice had been confirmed on the ground of failure to discharge the service tax received from the overseas service provider during the period, april, 2006 to march, 2007, under section 66a of the finance act, 1994. the appellant, though claimed before the adjudicating authority and also before the ld. commissioner (appeals) that the service tax demanded against them under the head, intellectual property ..... is an application seeking waiver of predeposit of service tax of rs.15.05 lakh and equal amount of penalty imposed under section 78, penalty imposed under section 76(not quantified) and penalty of rs.5,000/- under section 77, of the finance act, 1994. 2. ld. authorized representative for the applicant submits that the applicants head office had discharged the demand of service tax .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... we find that undisputedly, the major portion of the demand i.e. rs.2.07 crores, is covered by the retrospective amendment inserted by virtue of section 97 and 98 of the finance act, 2012 relating to repair and maintenance of road service. both sides agree that the said issue is no more in dispute, hence the demand to ..... relates to services of widening of road, repairing and maintenance of roads etc., rendered during the said period. it is his submission that by virtue of section 97 and 98 of the finance act, 2012, such services are held not be liable to tax retrospectively covering the disputed period. in relation to balance amount, the ld. chartered accountant submits ..... seeking waiver of pre-deposit of service tax of rs.2,57,95,635/- and equal amount of penalty imposed under section 78 and penalty under section 76 (not quantified) and rs.5,000/- penalty under section 77 (2) of finance act, 1994. 2. at the outset, the ld. chartered accountant shri a.k. agarwal for the applicant submits that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... expenditure, then, they were barred from availing the benefits of modvat credit on the capital goods. i also find that this position has been changed retrospectively by virtue of section 149 of the finance act, 2003. in view of the above retrospective amendment, i do not find any merit in the impugned order and accordingly, the same is set aside. the appeal is ..... shown as revenue expenditure, later, a separate sub-rule was inserted as sub-rule (8) on 01.03.1997. he submits that subsequently by retrospective amendment vide section 149 read with schedule 6 of finance act, 2003, the relevant sub-rule has been amended, thereby giving effect to the extent of incorporating a bar for availing modvat credit on capital goods, if the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... , j. 1. heard both sides. 2. this is an application for waiver of predeposit of service tax of rs.12.75 crores and equal amount of penalty imposed under section 78 of the finance act, 1994. 3. at the outset, the ld.c.a. appearing for the applicant, has submitted that the issue involved in the present case is similar to the appeals ..... . initially the payment of dot has not been accepted by the department as discharge of their service tax liability since the amount has not been paid to the ministry of finance, deptt. of revenue, after the appellant separated from dot. however, from the orders submitted by the ld.chartered accountant, we find that the commissionerates at jamshedpur and ranchi have accepted .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
dr. d.m. misra, j. 1. vide order no.so/71464/2013 dated 10.12.2013 this tribunal directed the applicant, after hearing their counsel to deposit 25% of the service tax confirmed within a period of eight weeks and report compliance on 18.02.2014. on 18.02.2014 the matter was adjourned to 19.03.2014. on 19.03.2014 the proprietor of the applicant company shri pankaj singh appeared and sought time up to today to report compliance. 2. none appeared today nor there is any report of compliance. 3. the ld.a.r. for the revenue submits that in absence of compliance of the direction of pre-deposit, the appeal is liable for dismissal. 4. since the applicant has failed to comply with the direction of pre-deposit dated 10.12.2013 in spite of repeated adjournments, their appeal is dismissed for non-compliance with the provisions of section 35f of central excise act, 1944 as made applicable to service tax cases by virtue of section 83 of finance act, 1994. appeal dismissed.
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