Judgment Search Results Home > Cases Phrase: finance act 1987 section 91 amendment of section 42 Court: customs excise and service tax appellate tribunal cestat delhi Page 11 of about 224 results (0.287 seconds)

Commissioner of Central Excise Vs. Chopra Brothers

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(186)ELT381TriDel

..... the services provided by them are thus, squarely covered by the definition of clearing and forwarding as given in section 65(25) of the finance act, 1994.1, therefore, hold that the respondents, m/s. ..... as per section 65(25) of the finance act, 1994 clearing and forwarding agent means any person who is engaged in providing any service either directly or indirectly connected with the clearing and forwarding operation in any manner to any other person and includes a ..... further, as per provisions of the finance act, 1994, taxable service in relation to clearing and forwarding agent means any service provided to a client in relation to clearing and forwarding operation in any manner. ..... commissioner (appeals), however, under the impugned order has set aside the order-in-original holding that the respondents only acts on behalf of the tea company and get commission and, therefore, they are not clearing and forwarding agent.3. .....

Cce Panchkula Vs. M/S Lekh Raj Narinder Kumar

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... according to the learned dr, for no good reason section 80 of the finance act, 1994 is invokable in this case to waive penalties. ..... section 80 of the finance act, 1994 has two elements to satisfy before grant of relief under that section. ..... accordingly, the matter is remanded to the learned appellate authority to bring reason and test the same under section 80 of the finance act, 1994. ..... he has not gone into the breach of law made by the respondent under three different sections which are 76,77 and 78 of the finance act, 1994. ..... when the learned adjudicating authority examined the issue, he found that there were deliberate breach of law made by the respondent for which he levied penalty under sections 76, 77 and 78 of the finance act, 1994. ..... when the adjudication order brings out that the respondent pleaded that he acted on the wrong advice, veracity of such statement was not examined by the learned appellate authority. ..... unless the elements of section 80 is satisfied and also the ratio laid down in union of india vs rajasthan spinning and weaving mills reported in 2009 (238) elt 3 (sc) is looked into, the matter shall not reach to conclusion. ..... unless a speaking order is passed to show that the cause stated if any, is abled by good reason, section 80 does not operate. ..... the first element is that there should be cause to envoke that section. .....

M/S. Gap International Sourcing (India) Pvt. Ltd. Vs. Cst, Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... 8.4.thus the export of service rules, 2005 and taxation of service (provided from outside india and received in india) rules, 2006, readwith section 66a of the finance act, 1994 are fully in accordance with the law laid down by the apex court in case of all india federation of tax practitioners (supra) and association of leasing and financial service companies (supra) that service ..... the learned counsels 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. ..... cess for the period from 19/4/06 to 31/5/07 and also the interest thereon under section 75 of the finance act, 1994 and beside this, imposed penalty of rs. ..... being provided by the appellant to their principal 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. ..... 6/2010-st dated 27/2/10, rule 3 (2) of the export of service rules, 2005 has been amended and clause (a) of rule 3 (2) regarding use of the service being outside india has been deleted, during the period prior to 27/2/10, the condition of use outside india also needs to be satisfied for availing the ..... amendments, therefore, have to be treated as clarificatory amendments .....

M/S. Saint-gobaIn Gyproc India Limited Vs. Cce, Rohtak

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... commissioner vide order-in-original dated 1.10.2008 by which the above mentioned service tax demand 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 under section 77 of the finance act, 1994 for non-submission of the st-3 returns. ..... issued to the appellant for demand of allegedly non-paid service tax amounting to rs.63,22,985/- 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. ..... she also pleaded that in respect of the period prior to 18.04.2006, notwithstanding the fact that section 66a was not there, service tax could be demanded from the appellant as service recipient in terms of the provisions of rule 2(1)(d)(iv) of the service tax rules, 1994. ..... 18.04.2006 by inserting section 66a and during the period prior to 18.04.2006 notwithstanding the provisions of rule 2(1)(d)(iv) of the service tax rules, service tax on the services could not be charged from the service recipient in india in respect of the taxable .....

Vazir Sultan Tobacco Company Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(21)ELT757TriDel

..... the dispute is based was no doubt an excise duty, but it was imposed through section 37 of the finance act, 1978, and derived its authority from that act and not from the central excises and salt act, although the relevant provisions of the latter act and the rules thereunder were made applicable by reference. ..... tempting to say that sub-section (4) of section 37 of the finance act imports all the mechanisms of the central excise act into the levy and collection of special duty since this sub-section says that the provisions "of the central excise act and the rules made thereunder ..... shri ansari submitted by analogy that in this case the charging section was section 37 of the finance act, 1978 which also did not refer to the clearance of goods from the factory and did not fix that event as the point of incidence of the duty ..... collector of central excise, hyderabad, which also arose out of the provisions of section 37 of the finance act, 1978, the bench followed the majority order in the case of sirpur ..... the issue here is whether the special excise duty imposed by section 37 of the finance act, 1978 would be recoverable on goods which had been manufactured before 1-3-1978 the day on which ..... -(1) in the case of goods chargeable with a duty of excise under the central excises act as amended from time to time, read with any notification for the time being in force issued by the central government in relation to the duty so chargeable, there shall be levied and collected a special duty of .....

M/S. India Trade Promotion Vs. Cce, New Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(132)ELT25TriDel

..... it is not in dispute that the present order has been passed by the commissioner under section 73 of the finance act, 1994 which provides for assessment/re-assessment of the value of taxable service which has escaped ..... the learned counsel further mentioned that as provided under section 85 of the finance act, 1994, an appeal against any assessment passed by the central excise officer under section 71, 72 or 73 lies with the commissioner of central excise (appeals); that accordingly they filed the appeal with the commissioner (appeals), new delhi who under the impugned order dismissed the appeal holding ..... -1, 1999 (107) elt 181 (tribunal) has held that in view of the clear language of section 86 (1) of the finance act, 1994 the appeal against the commissioner's order will not lie with the appellate tribunal unless and until the order has been passed by the commissioner under section 84 of the finance act. ..... further held in the said case that as the order had been passed in terms of section 73 of the act the appeal will not lie to the tribunal. ..... the provisions of section 85 are very clear which provides that any person aggrieved by any assessment order passed by the central excise officer under section 71, 72, or 73 or denying his liability to be assessed under this chapter, or by any order levying interest or penalty under this chapter may appeal to the commissioner of central excise ..... in clear terms of provisions of section 85 and following the ratio of the tribunal's decision in bharti .....

Sap India Systems Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)STR32

..... by the present order dated 26-4-2004 the commissioner of central excise, in exercise of powers under section 84 of the finance act, 1994, held that the services provided by the applicants were that of management consultant and, therefore, confirmed the duty demand proposed in the review order together with interest and penalty as set out in the ..... 13,00,000/-under section 78 of the finance act, 1994 arises out of the order of the commissioner of central excise (appeals), bangalore. ..... 13,37,39,102/- on services rendered as management consultant for the period 16-10-1998 to 31-3-2000, (levy of service tax on services of management consultancy was introduced by the finance act, 1998 with effect from 16-10-98) by order no. ..... 2,000/- under section 77 and rs. ..... 100/- per day under section 76, rs. .....

Commissioner of Central Excise Vs. on Dot Couriers and Cargo Limited

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)STR90

1. when the matter was called none appeared on behalf of the appellants, in spite of notice. heard the learned jdr.2. the revenue filed these appeals against the order-in-appeal whereby the commissioner (appeals) reduced the penalty imposed under section 76 of the finance act, 1994. the contention of the revenue is that the commissioner has no power to reduce the penalty prescribed under section 76 of the finance act, 1994.3. i find that section 80 of the finance act, 1994 provides notwithstanding anything contained in the provisions of section 76, section 77, section 78 or section 79, no penalty shall be imposable on the assessee for any failure referred to in the said provisions if the assessee proves that there was reasonable cause for the said failure.in view of these, the commissioner (appeals) finds that there was only delay in respect of two months, therefore, he reduced the penalty.4. further, the tribunal in the case of escorts jcb limited v. cce, new delhi - held that in case the maximum penalty provided under the provisions of law, the discretion is with the authority to impose lesser amount of penalty. therefore, i find no infirmity in the impugned order. the appeals are dismissed.

Chetan Foundries Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(177)ELT617TriDel

..... cce, meerut-ii wherein it has been ruled that the person receiving taxable service, from goods transport operators, did not stand covered by the provisions of sections 70 and 73 of the finance act as these were before the amendment and that after the amendment, such a person is liable to file returns only under section 71a of the act. ..... 2,95,493/- for the above said period, on the appellants, by taking the view that they stand covered for tax liability under sections 70 and 73 of the finance act, 1994 as amended by the finance act, 2003.2. ..... they thus do not stand covered by the provisions of sections 70 and 73 of the finance act, for the purpose of service tax liability. .....

Metzeler Automotive Profiles Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(187)ELT244TriDel

..... the contention of the appellant is that they are not covered under the definition of consulting engineer as provided in section 65(31) of the finance act, 1994. ..... the contention is that as per the provision of the finance act the consulting engineer means any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering. ..... we find that as per the provision of the finance act, 1994, the consulting engineer means any professionally qualified engineer or engineering firm who either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering. .....