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 8 of about 224 results (0.192 seconds)

Cce Vs. Bhandari Hosiery Exports Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... (supra) held that the recipient of service which was provided outside india are made liable for service tax along with amendment in section 66a of finance act. ..... i find that prior to the introduction of section 66a of the finance act there was no charging section under the act. ..... contention is that prior to introduction of section 66a of the finance act, services rendered outside were not taxable under the finance act. ..... the provisions of section 66a of the finance act provides that the recipient of taxable service which is provided by a person who is residing outside india is liable to service ..... the present case as the period of demand is prior to the introduction of section 66a of the finance act. ..... this case the demand is for the period from 9.2.2004 to february, 2006 prior to introduction of section 66a of the finance act. ..... reported as 2007 (7) str 443 for the proposition that services provided outside india are liable for service tax w.e.f.18.4.2006 with introduction of section 66a of the finance act.4. ..... 18.4.2006 by finance act, 2006 vide which services rendered outside india are made liable to service ..... the effect that the person liable to pay service tax means, in relation to any taxable service provided or to be provided by any person from the country other than india and received by any person in india under section 66a of the act the recipient of such services.5. ..... is that since the demand in this case is for the period prior to introduction of section 66a, hence, not sustainable. .....

Bengal National Textiles Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1988)(17)ECC12

..... but in the present instance having regard to the definition of the term "textured yarn" in the entry as in force during the relevant period and as substituted by the finance act, 1977, reading exactly the same, that is to say "textured yarn" means yarn that has been processed to introduce crimps, coils, loops or curls along the length of the filaments and shall include bulked yarn ..... " the only change to the above entry brought about by the finance act, 1976 was to introduce another explanation which read thus - "explanation iv - this item does not include mineral fibres and yarn ..... in this connection, it is to be noted that in the entry as substituted by the finance act, 1977, textured yarn figures clearly and only under the main heading "man-made filament yarns"; this, to my mind, is a clear indication of the position that the term "textured yarn" was meant to cover ..... it appears to me that when the language of the entry is thus clear it would not be permissible to look into the entry as it stood in a subsequent year (after amendment) in order to read into the entry a meaning which would not be strictly in accordance with the words in the entry. ..... , he submitted that the classification lists submitted by the appellants had been approved by the assistant collector and had not been reviewed the competent authority under section 35a of the central excises and salt act, and, therefore, the decision of the lower authorities reclassifying the goods under item no. ..... of central excise (1987 vol. .....

Cce Vs. Milap Marbles (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(109)ECC12

..... held that: service tax - liability to pay - person receiving taxable service of goods transport operators is not liable to tax - even though these persons are deemed liable to pay tax under section 69 of finance act, 1944 (as amended) as liability to file returns is cast on them only under section 71a ibid, and not under section 70 ibid, they are not covered under section 73 ibid - liability under section 73 ibid covers case of the assessee who are liable to file return under ..... a retrospective amendment vide section 117 of finance act, 2000 the service receivers were required to pay service tax in respect of gto, provided demand of service tax was raised within the time as provided by retrospective amendment. ..... by retrospective amendment in finance act, 2000 the government had every intention to direct the recipient of service receiver of gto to discharge the duty liability and it can not get be narrowed own that the recipient of service of gto need not ..... case the demand was raised in october, 2002 i.e.almost 2 years after amendment of the finance act. ..... being the position show case notices issued to the appellants invoking section 73 are not maintainable.from the above it is very clear that the provisions of section 117 bringing the retrospective amendment would operate within the time frame provided for the recovery. ..... 'ble apex court has held that: the above would show that even the amended section 73 takes in only the case of assessee who are liable to file return under section 70. .....

S. Ramanand Aiyar and Co. Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... dr pointed out that in view of the conflicting decision regarding interpretation of section 76 of finance act, the matter was referred to larger bench in the case of eta engineering ltd and the larger bench of the tribunal reported as eta engineering ltd. v. ..... the larger bench held that under section 76 of finance act, the penalty shall not be less than rs. ..... 2000/- was imposed under section 77 of the finance act.3. ..... 100/- per day under section 76 of the finance act. ..... the only contention of the appellant is that as per the provisions of section 76 during the relevant period only penalty of rs. .....

Annapurna Marbles Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)8STT1

..... the said recovery under section 73 was adjudicated and demands confirmed relying upon retrospective amendments to finance act, 1994. ..... counsel for the parties have drawn our notice to the relevant provisions of the finance act as it stood in the 4 year 1994 and thereafter as it stood after the various amendments to the act in subsequent years. ..... 50,000/-.the issue involved in these cases are regarding the payment of service tax and section 85 of the finance act, 1994 has not prescribed any threshold limit. ..... it is not in dispute that the show cause notice has been issued to all the appellants for recovery of service tax under section 73 of the finance act, 1994. ..... the above would show that even the amended section 73 takes in only the case of assessees who are liable to file return under section 70. ..... the above being the position show cause notices issue to the appellants invoking section 73 are not maintainable. 3. ..... the class of persons who come under section 71 a is not brought under the net of section 73. ..... having considered the relevant provisions of the act, the tribunal has, inter alia, recorded the following conclusion. ..... admittedly, the liability to file return is cast on the appellants only under section 71 a. .....

Pratik Marbles (P) Ltd. and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)11STJ20CESTATNew(Delhi)

..... of central excise, meerut and the tribunal held that such recovery is not permissible even in terms of the amendments to section 73 under finance act 2003. ..... the issue that arises for consideration in these appeals is whether the revenue could issue show-cause notice under section 73 of the finance act, 1994 for the recovery of service tax not paid during the period 16.11.97 to 1.6.98 in respect of goods transport ..... sdr would point out that the amendments under finance act 2000 and 2003 were the subject matter of the judgment of the hon'ble supreme court in the case of gujarat ambuja cements ltd. ..... counsel for the parties have drawn our notice to the relevant provisions of the finance act as it stood in the year 1994 and thereafter as it stood after the various amendments to the act in subsequent years. ..... we find that the hon'ble supreme court had considered the effect of the amended legal position; in the appeal filed by the revenue against the judgment of this tribunal in the case of ..... above would show that even the amended section 73 takes in only the case of assesses who are liable to file return under section 70. ..... a perusal of the above judgment brings out that a notice under section 73 could not have been resorted to by the revenue for the purpose of recovery of tax not paid during the material ..... would also point out that in the light of this judgment of the hon'ble supreme court on the effect of curative retrospective amendments, the tribunal had taken a view in the case of j.k. .....

Fiitjee Limited Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)13STJ151CESTATNew(Delhi)

..... on perusal of the records, i find that the appellant paid tax @ 8% and filed the return and therefore the allegation of suppression of facts with intent to evade duty is not sustainable and section 78 of the finance act, 1994 cannot be invoked.regarding imposition of penalty under section 76, the commissioner of central excise had given a finding as under: short payment of service tax has, in fact, been accepted by the assessee and consequently the sum of tax short paid earlier ..... the appellant filed this appeal against imposition of penalty under section 76 and 78 of the finance act, 1994 vide revision order dated 14.05.2007 passed by the commissioner of central excise.2. ..... the adjudicating authority dropped the penalty under section 76 and 78 of the finance act, 1994. ..... 10.09.2004 by finance act 2004. ..... accordingly, the penalty under section 78 is set-aside and penalty under section 76 is upheld. ..... after considering that the appellant was under a bonafide belief that the rate applicable was 8%.he further submits there is no suppression of facts with intent to evade tax and therefore penalty under section 76 and 78 cannot be invoked. ..... he also submits that the appellant suppressed the value of the taxable service and section 78 is rightly invoked.4. ..... therefore, the imposition of penalty under section 76 is justified. ..... he further submits that there is a delay of 14 months and therefore imposition of penalty under section 76 is justified. .....

Ajay Somani and Company Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)9STJ65CESTATNew(Delhi)

..... this case is regarding the enhancement of penalty under section 76 of the finance act, 1994 by the commissioner as a revising authority. ..... from the records that the appellant had not challenged the order in original imposing of penalty under section 76 of the finance act 1994. ..... revised for imposition of penalty as provided under section 76 of the finance act, 1994. ..... appellant under section 76 of the finance act, 1994 ..... issued to him for imposition of penalty on the delayed payment on the service tax as per the provisions of section 76 of the finance act, 1994. ..... penalty for failure to furnish prescribed return - if a person fails to furnish in due time the return which he is required to furnish under sub-section (1) of section 70 or by notice given under sub-section (2) of that section, he shall pay, by way of penalty, a sum which shall not be less than one hundred rupees, but which may extend to two hundred rupees for every day during ..... rule made thereunder, who fails to pay such tax shall pay in addition to paying such tax, and interest on that tax in accordance with the provisions of section 75, a penalty which shall not be less than one hundred rupees but which may extend to two hundred rupees for everyday during which such failure continues, so, however, that the ..... the appellant in the written submission as well as in the grounds of appeal is that the appellant being a new entrant into the service tax act was not aware of his responsibilities of discharge of service tax within time. .....

M/S Sudarshan Security Services Vs. C.C.E., Jaipur I

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... 57(dk)st/jpr-i/2009 dated 27.7.2009 by which the order of the original authority confirming demand of service tax amounting to rs.58,617/- along with interest imposing penalties under section 76, 77 and 78 of the finance act was confirmed. ..... the commissioner (appeals) and the original authority failed to use the discretion but not waiving penalty invoking section 80 of the finance act. ..... in view of the above, i accept the plea of the appellant and set aside the separate penalty imposed under 76 of the finance act and allow the appeal to this extent with consequent relief as per law. ..... 80 of the finance act, the appropriate authority could have decided not to impose penalty on the assessee if the assessee proved that there was reasonable cause for the said failure in respect of one or both of the offences. ..... therefore, penalty can certainly be imposed on erring persons under both the above sections, especially since the ingredients of the two offences are distinct and separate. ..... in the present case, considering the constitution of the service provider and extent of business turnover reported by him, the plea raised for leniency under section 80 could have been considered by the authorities below. ..... he submits that imposition of separate penalty under section 76 is very harsh and may be dispensed with. ..... from the decision of the honble high court of kerala, it is clear that the penalties under section 76 and 78 are separately imposable. .....

Shree Mahesh Granites (P) Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STT182

..... the said recovery under section 73 was adjudicated and demands confirmed relying upon retrospective amendments to finance act, 1994. ..... learned counsel for the parties have drawn our notice to the relevant provisions of the finance act as it stood in the year 1994 and thereafter as it stood after the various amendments to the act in subsequent years. ..... it is not in dispute that the show cause notice has been issued to all the appellants for recovery of service tax under section 73 of the finance act, 1994. ..... i find that in these cases the show cause notices were issued to the appellants in july, 02 demanding the amount of service tax under section 73 of the finance act, 94. ..... learned dr submits that the issue involved in this ease is regarding the confirmation of demand subsequent to the retrospective amendment which were made and corrigendum to the show cause notice has already been issued.4. ..... the above would show that even the amended section 73 takes in only the case of assessees who are liable to file return under section 70. ..... the above being the position show cause notices issue to the appellants invoking section 73 are not maintainable. 3. ..... the class of persons who come under section 71a is not brought under the net of section 73. ..... having considered the relevant provisions of the act, the tribunal has, inter alia, recorded the following conclusion. ..... admittedly, the liability to file return is cast on the appellants only under section 71a. .....