Judgment Search Results Home > Cases Phrase: finance act 1984 section 2 income tax Court: customs excise and service tax appellate tribunal cestat Page 5 of about 15,660 results (0.154 seconds)

L.H. Sugar Factories Ltd. and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(93)ECC224

..... tax to users and also for recovery of refund already granted consequent to the judgment of the supreme court in laghu muddying bart. provisions of section 115 of the finance act 2000 was made retrospective from 16.7.97. thus, service tax became payable on services rendered by clearing and forwarding agent with effect from 16 ..... the president in the prescribed manner on the basis of the self assessment of the service tax and the provisions of section 71 shall apply according." section 73 has also undergone certain amendments by finance act 2003.after the amendment section 73 reads as follows : (a) the assistant commissioner of central excise or, the case may be, the ..... of the appellants that no show cause notice could have been issued to them under section 73 even after the amendment brought under finance act 2000.5. as on the date of issue of the show cause notice section 73 of the finance act stood as follows : section 73 (a) the assistant commissioner of central excise or, as the case may .....

Maersk India Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2008)10STR397

..... service tax on services provided in respect of export cargo in accordance with the specific exclusion from the definition of "cargo handling services.6. section 65(23) of chapter v of the finance act, 1994 (the act) defines the term "cargo handling" as under: cargo handling service means loading, unloading, packing or unpacking of cargo and includes cargo ..... short) for providing storage of export goods to m/s maersk logistic india pvt ltd (hereinafter referred to as mlog for short) is taxable under section 65(102) of the finance act, 1994; he confirmed demand of service tax made in the show cause notice to the extent of rs. 53,66,874/-; ordered mipl to pay ..... interest under section 75 of finance act, 1994 and also imposed penalty of equal amount under section 76 of finance act, 1994 for failure to pay service tax when it was due and also imposed penalty of equal amount under section 78 of finance act, 1994 because the charge of suppression is proved from 1 .....

Universal Radiators Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2008)14STT269

..... these proposals were contested. in adjudication of the dispute, the assistant commissioner dropped the above proposals. his order was revised by the commissioner under section 84 of the finance act, 1994 after issuing a notice to the party. in the revisional order, the proposals in the scn were confirmed against the party. accordingly, there ..... service recipients liable to pay tax was struck down by the court as ultra vires section 66 of the finance act, 1994. parliament, by finance act, 2000, which came into force on may 12, 2000, amended the relevant provisions of the finance act, 1994 making gto service recipients liable to pay tax with effect from november 16, ..... 2004] 165 elt 161 (tri-del), held that gto service recipients coming within the purview of section 71a still remained outside the scope of section 73 of the finance act, 1994 and, therefore, any scn demanding service tax under section 73 was not maintainable against them. this decision of the tribunal was upheld by the supreme .....

Bharat Heavy Electrical Ltd. Vs. Commissioner of Central Excise Nagpur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... 1/2006 dated 01/03/2006. these notifications are reproduced below: notification no. 15/2004-service tax 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 the taxable ..... , 2003]. notification no. 1/2006-s.t. dated 01/03/2006 in exercise of the powers conferred by sub-section (1) of section 93 of the finance act, 1994 (32 of 1994) (hereinafter referred to as the finance act), the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the ..... provided are only completion and finishing services in relation to building or civil structure, referred to in sub-clause (c) of clause (25b) of section 65 of the finance act. explanation.- the gross amount charged shall include the value of goods and materials supplied or provided or used by the provider of the construction service for .....

Tcp Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2006)STR134

..... notice dated 21-7-2000 raising fresh demand of tax for the above period on the appellants. this demand was beyond the period of limitation prescribed by section 117 of the finance act, 2000. nevertheless, the party honoured the demand of tax and paid it up. in the above appeal, they have no serious challenge against the demand either ..... para 19 of its judgment.4. after giving careful consideration to the submissions and the case law cited by both the sides, i find that, under section 117 of the finance act, 2000, which revalidated retrospectively demands of service tax for the period froml6-7-1997 to 16-10-1998 and empowered the government to recover such dues within ..... in gujarat ambuja cements ltd. v. union of india in support of his contention that, by virtue of section 117 of the finance act, 2000, recipients of services of consignment agents for the period covered by the said section should have paid up the tax dues for such period within the extended period granted by the apex court in .....

Laxmi Color Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)8STT259

..... the ground that revenue officers visited the appellants' premises and appellant were informed regarding their liability. the appellants relied upon the pro visions of section 80 of finance act, 1994 to submit that as they had applied for registration but the revenue is not responded to their request. therefore, they are not ..... we find that section 80 provides that notwithstanding anything under sections 76 and 77 of the finance act no penalty shall be imposed on the assessee ..... their liability. therefore, they are liable to penal action under sections 76 and 77 of the finance act, 1994.5. we find that appellants are only challenging the imposition of penalty under sections 76 and 77 of the finance act, 1994. provisions of these sections provide penalty failure to pay service tax and return. further, .....

Apr Packaging Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)9STJ109CESTAT(Mum.)bai

..... 2000 in the show cause notice dated 13.5.2002 and 14.2.2003. such demands are not affected by the amendments made in section 65 of the finance act 2000 under section 116 of the finance act 2000 and consequently they are hit by the apex court ruling in laghu udyog bharati. furthermore, undisputedly demands raised by the department in ..... these cases are far beyond the period of limitation prescribed under section 73 of the finance act 1994. 5. because respondent did not issue any show cause notice withir the stipulated period. hence, there was no cause or occasion for the respondent ..... appellant for the period from 16.11.1997 to 1.6.1998 on the services of c&f except as provided under section 117 of finance act 2000. 9. it is submitted that section 73 of the finance act 1994, which lays down the mechanism for recovery of tax, was not amended to include category of persons which falls under .....

Dollar Company Pvt. Ltd. Vs. Cce

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

..... the tribunal's order in dcw case is reproduced below: 4. after giving careful consideration to the submissions, i have found that what was enacted by parliament under section 116 of the finance act, 2000 was, inter alia, to make recipients of clearing and forwarding service retrospectively liable for payment of service tax on such service for the specified period 16-7 ..... both sides, we note that the question to be considered is whether the service tax liability on a recipient of clearing & forwarding agents service, in terms of section 116 of the finance act, 2000, is limited to the period from 16.7.97 to 15.10.98 as claimed by the appellants. this question is already covered in favour of the ..... service tax covering the period from 16.7.97 to 15.10.98. the asst. commissioner's order was revised by the commissioner on 9.4.2001 under section 84 of the finance act, 1994 ordering recovery of service tax of rs. 45,175/- from the assessee for the period 16.10.98 to 31.7.99. the present appeal of .....

Cce, Jaipur Vs. M/S. Jagdish Travels

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(75)ECC852

..... the assessee proves that there (sic) reasonable cause for the said failure. in the instant case, the commissioner has not exercised his power under this section of the finance act, for want of indication to this effect in the impugned order. he has not recorded the findings that the respondents were prevented by sufficient cause in ..... ending december 1997, march 1998 and june 1998 alongwith the interest but still they could be proceeded against for imposition of penalty under section 77 of the finance act, 1994. the said section clearly mandates that the assessee shall become liable for payment of penalty on his failure to fill the returns in time at the minimum ..... directed against the impugned order in appeal dated 15.11.2000 passed by the commissioner(appeals) vide which he had set aside the penalty imposed under section 77 of the finance act, 1994 of rs.27,500/-on the appellants.3. the respondents failed to fill their quarterly returns ending quarters december 1997, march 1998 and june .....

Vikrant Tyres Ltd and ors. Vs. Cce and ors.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2004)(96)ECC271

..... in the case of chemo pulp tissues (supra) and the tribunal, after due consideration of the amended provision, has noted that in terms of clause (1) of section 112 of finance act, 2000, the benefit of credit for the period 16.03.1995 to 12.05.2000 is not admissible. in view of this larger bench's judgment, we are ..... of high speed diesel (hsd) oil for the period 16.03.1995 to 12.05.2000. it is the submission of the learned sdr that the finance act, 2000 introduced clause (1) to section 112 by which the modvat credit in respect of hsd oil was retrospectively denied. he submits that this issue was taken up by the larger bench of ..... cement. it is the contention of the learned sdr that the apex court was not concerned with the matter with regard to the retrospective applicability of the amendment brought by finance act, 2000, therefore, this judgment cited by learned advocates is not applicable.3. learned advocate shri m.s. srinivasa submitted that the tribunal's judgment, referred to by the .....