Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... have been incurred by the service provider as pure agents of the service recipient. however, this rule has been struck down as ultra vires the provisions of section 66 and section 67 of the finance act, 1994 by honble delhi court in the case of intercontinental consultants and technocrafts pvt. vs. union of india and others ltd. reported in 2012 tiol-966- ..... str-608 pleaded that the contracts of the appellant with their customers were for repair of transformers, that when repair and maintenance service is taxable and in term of section 67 of the finance act, 1994, service tax is chargeable on the gross amount charged, value of the goods used for providing service would have to be included in the assessable value of ..... m/s.paramax electronics pvt. ltd. 16/comm./noida/2012-13, dt. 27.7.12, passed by cce, noida 1,32,62,762/- along with interest u/s 75 of finance act, 1994 1,32,62,762/ u/s 78 ibid. 3. m/s. mahendra engineering ltd. 23/comm./lko/st/2011-12,dt. 28.11.11, passed by cce, lucknow .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... the portion of the additional commissioners order dropping the penalty proceedings was reviewed by the jurisdictional commissioner of central excise, under the provisions of section 84 of the finance act, 1994 and vide order-in-revision no. 05/commr/mrt-i/2011 dated 17/02/2011 he modified the additional commissioners order by ..... the additional commissioner while confirming the service tax demand alongwith interest did not impose any penalty on the appellant under section 76, 77 and 78 by invoking the provisions of section 80 of the finance act, 1994, holding that she is satisfied that there were valid reasons for the appellants failure to discharge their service ..... view of this, the additional commissioner had correctly waived the imposition of penalty under section 76, 77 and 78 of the finance act, 1994 by invoking section 80 ibid and, therefore, the impugned order of the commissioner imposing penalty on the appellant under section 76, 77 and 78 ibid is not correct. 4. shri davinder singh, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... federation joint venture (supra) and uniworth textile ltd. (supra), neither longer period for demand of short paid service tax can be invoked nor penalty under section 78 of the finance act would be imposable. in view of this, we upheld the duty demand only for the normal limitation period, which would be quantified by the original adjudicating ..... 2006, while the show cause notice was issued only on 31.3.2007 by invoking the extended period, that the extended period under proviso to section 73(1) of the finance act is not invokable inasmuch as in view of the conflicting judgments on the issue involved in this case , it cannot be alleged that the appellant ..... respect of packaging service. besides this, he also demanded interest on the service tax demand and also imposed penalty of equal amount on the appellant under section 78 of the finance act, 1994. on appeal being filed to the commissioner (appeals) against the addl. commissioners order, the same was dismissed vide order-in-appeal no.ind/ .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... /- per day upto 18/4/06 and @ rs. 200/- per day or 2% of the tax amount not paid, whichever is higher, since 19/4/06 under section 76 of the finance act, 1994 till the date of payment of the service tax, subject to the maximum of rs. 1,63,14,265/-. the commissioner in this order held that the appellants ..... of over burden or excavation of top soil. subsequently, the department taking a view that the activity of the appellant was taxable as cargo handling service under section 65 (105) (zr) of the finance act, 1994 till 15/06/05 and thereafter from 16/06/05 to 31/05/07 their activity was taxable as site formation and clearance, excavation and earth ..... service tax amounting to rs. 1,63,14,265/- alongwith interest for the period from 2003 to 31/3/08 alongwith interest thereon under section 75 of finance act, 1994 and also for imposition of penalty on them under section 76, 77 and 78 ibid. the show cause notice was adjudicated by the commissioner, central excise, jaipur ii vide order-in-original no .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... pertaining to the period 8.7.04 to 3.2.2005 is barred by normal period of limitation. further, the original adjudicating authority having granted the benefit of section 80 of the finance act to the appellant, has held that there was no suppression on the part of the assessee. if there is no suppression, i fail to understand as to ..... that since it is a new tax, so he takes a lenient view and extends the benefit of section 80 of the finance act, 1994 for the purpose of imposition of penalties under section 78 of the finance act, 1994. as such, no penalty was imposed under section 78. the said part of the order of the deputy commissioner was not appealed against by the ..... into the details on merits of the case, i find that the show cause notice which was issued on 26.4.06 proposing imposition of penalties under various sections of the finance act, 1994 culminated into an order passed by original adjudicating authorities after holding the demand of duty along with imposition of penalties under .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... rejected. it is seen that while delivering the judgment of l h sugar factories, the tribunal has taken note of all the amendment carried out by finance act, 2003 introducing amendment in section 73. 8. in view of the above, as the issue stand settled till the honble supreme court, i find no reasons to interfere in ..... filed by the revenue stand listed again. 7. the notice stand issued to the respondent in terms of section 73 of the finance act, 1994. admittedly said notice stand issued after retrospective amendment vide section 115 and 117 of the finance act, 2000 by invoking the longer period of limitation. it may not be out of place to mention here ..... taxable services of goods transport operators are deemed to pay the service tax under section 69 of the finance act, 1994, but liablity to file return is cast on them only under section 71a and not under section 70. they are not covered under section 73 of the finance act. accordingly, they are not liable to pay tax. accordingly, he set aside .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... products out of india. the department was of the view that the services being rendered by the appellant are business auxiliary service covered by section 65 (105) (zzb) readwith section 65 (19) of the finance act, 1994. however, the department was of the view that since the service has been rendered in india and is not export of service ..... for the appellant, pleaded that the service in relation to procurement of goods being provided by the appellant is business auxiliary service covered by section 65 (105) (zzb) readwith section 65 (19) of the finance act, 1994, that this service is being provided by the appellant to m/s gap, u.s.a. in terms of their agreement with ..... are the services in relation to procurement of the goods and there is no dispute that these services are business auxiliary services covered by section 65 (105) (zzb) readwith section 65 (19) of the finance act, 1994. the only point of dispute is as to whether the services are taxable in india or the same are export of service .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... under section 77 of the finance act, 1994 for non-submission of the st-3 returns. against this order of the commissioner, this appeal has been filed. 2. heard both the sides. 3. shri j. ..... was confirmed along with interest and besides this, while penalty of rs.65,00,000/- was imposed on the appellant under section 76 and 78 of the finance act, 1994 for non-payment of service tax and for suppressing the value of the taxable service from the department, a penalty of rs.5,000/- was imposed ..... 22,985/- for the period from 10.09.2004 to 30.11.2007 along with interest thereon and also for imposition of penalty on the appellant under section 76, 77 and 78 of the finance act, 1994. the show cause notice was adjudicated by the commissioner vide order-in-original dated 1.10.2008 by which the above mentioned service tax demand .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... adjudication order confirmed service tax liability of rs.4,67,582/-; directed recovery of the same along with interest under section 75 and penalty as stipulated in the order, in terms of sections 76, 77 and 78 of the finance act, 1994. 6. the appellant preferred an appeal contending that board circular 7.10.98, a trade notice dated ..... to issue any instruction/guidance to field formations, there is no legislative authority for the board to be issuing comprehensive commentary on the entire gamut of the finance act, 1994 the appellant could hardly claim to have been misled by a board circular issued in respect of a wholly distinct service and drawing generic jural principles ..... from such circulars. had the appellant gone through the provisions of the finance act, 1994, there would be no occasion for a doubt as to its liability to service tax. 13. on the aforesaid analyses, i find no error in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... rent of rs.14,40,000/- and enquiry revealed that one of the directors of the assessee was receiving rent and therefore service tax was leviable under section 68 of the finance act, 1994 along with interest. this perception of the revenue should have put it on notice that the assessee was perhaps not the provider but the leasee ..... iv passed the adjudication order dated 28.2.2012 confirming a service tax demand of rs.1,77,984/- apart from interest under section 75 and penalties under sections 76, 77 and 78 of the finance act, 1994. it requires to be noticed that in response to the show cause notice the assessee merely denied the liability to tax on ..... the commissioner (appeals), delhi iv, dated 19.11.2012. 2. the assessee is the appellant. the appellate commissioner partly allowed the appeal and deleted the penalty imposed under sections 76, 77 and 78 while upholding demand of service tax and interest, confirmed by the primary authority. . 3. a show cause notice was issued on 10.9.2010 .....
Tag this Judgment!