Judgment Search Results Home > Cases Phrase: finance act 1987 section 91 amendment of section 42 Court: customs excise and service tax appellate tribunal cestat mumbai Page 3 of about 42 results (0.210 seconds)

Commissioner of Central Excise Vs. Linde-kca-dresden Gbh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)9STJ112CESTAT(Mum.)bai

..... however, section 68 had been amended significantly by finance act 1998. ..... however regarding charging of "service tax" the statutory provisions of finance act 1994, as amended, made it clear that even though service tax may not be added in payment made: the assessee has to pay service tax. ..... in this regard it is important to mention that section 68 of chapter v of finance act 1994 deals with payment of service tax. ..... prior to finance act 1998 this section read as under: (1) every person providing taxable services to any person shall collect the service tax at the rate specified in section 66. ..... 1998 - after the enactment - and payment was made thereafter, provisions of amended section 68 is applicable in this case and the noticeeis liable to pay service tax.2. ..... (3) any person, responsible for collecting the service tax, who fails to collect the tax in accordance with the provisions of sub-section (1) or sub-section (1a) as the case may be, shall, notwithstanding such failure, be liable to pay the tax to the credit of the central government within seventy five days from the end of the month in which the service was rendered. ..... (2) the service tax collected during any calendar month in accordance with the provisions of sub-section (1) or sub-section (1a), as the case may be, shall be paid to the credit of central government by the 15th of the month immediately following the said calendar month. ..... section 68 as substituted by finance (no. .....

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... section, as the ..... k.7 section 3a(2) of the customs tariff act, 1975 as it stood prior to amendment by finance act, 2003 with effect from 1-3-2002 reads as under: (2) for the purpose of calculating under this section special additional duty on any imported article, the value of the imported article shall, notwithstanding anything contained in section 14 of the customs act, 1962 or section 3 of this act, be the aggregate of- (i) the value of the imported article determined under sub-section (1) of section 14 of the customs act, 1962 (52 of 1962) or the tariff value of such article fixed under sub-section (2) of that .....

Rpg Enterprises Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... this is not proof enough of their being management consultant, we are afraid, what else can be.17 the appellants have not been able to prove that there was reasonable cause for the failure referred to in section 76, section 77 and section 78 of the finance act, 1994. ..... the explanation 2 added to section 67 of the finance act, 1994 with effect from 10.9.2004 cannot be ..... 4,89,65,321/- under section 73(1)(a) of the finance act, 1994: me imposed a penalty ..... the penalties have been rightly imposed on the appellants under the aforesaid sections of the finance act, 1944.18. ..... and the nature of services being rendered by them, it is essential to have a look at the very nature of the activities undertaken by m/s rpg so, as to determine whether their activities will fall under the 'management consultant' as defined in section 65(37) of the finance act. ..... , i cannot hold it good that members' club is covered by the finance act, 1994 for imposition of service tax to use its space as 'mandap ..... , dated 31-10-1996 by board, issued simultaneously with the introduction of service tax on 'advertising agency' by finance act, 1996 explains the scope of advertising agency services as under: 8. ..... (d) now, coming to the definition of 'management consultant' as given in the finance act, 1994 as could be seen from the definition, management consultant means any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organization in any manner and .....

Commissioner of Cen.Excise, Mumbai.iii and Another Vs. M/S. Ceat Ltd. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... by section 88 of finance act 2004, this explanation was retrospectively amended to prohibit use of credit of aed (gsi) earned prior to 1.4.2000 for payment of bed.vide finance act 2005, government directed that such credit utilized for payment of bed shall be paid back in 36 equal instalments alongwith interest @ 13%.ceat therefore paid the credit of aed (gsi) so utilized, through ..... under sec.88 of the finance act, 2004, the following explanation was introduced in rule 3(6)(b) of cenvat credit rules, 2004 effective from 1.3.03 : explanation - for the removal of doubts, it is hereby declared that the credit of the additional duty of excise leviable under section 3 of the additional duties of excise (goods of special importance) act, 1957 (58 of 1957) and paid on or after the 1st day of april, 2000, may be utilized towards payment of duty of excise leviable under the first schedule ..... in terms of the provisions enacted in finance act, 2004, the debits were held not amounting to payment of duty and the assessee was required to meet the same obligation by payment ..... vide sec.124 of finance act, 2004, government issued detailed directions for payment of bed discharged by the assessee alongwith interest @13% in 36 ..... vide sec.88 of the finance act, 2004, government restricted use of aed (gsi) for payment of bed and barred use of such aed (gsi) earned prior ..... since the finance act 2004 prohibited use of aed(gsi) for payment of bed, the credit balance of aed(gsi) would remain undisturbed in .....

Kalsis Kitchenette Vs. Commissioner of Central Excise, Pune Iii

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... i find that as per the provisions of section 80 of the finance act, notwithstanding anything contained in the provisions of section 76, section 77 or section 78, no penalty shall be imposable on the assessee for any failure referred to in said provisions, if the assessee proves that there was reasonable cause for the said failure. 6. ..... therefore in view of the above decision of the tribunal and in view of the provisions of section 80 of the finance act, i find merit in the contention of the appellants. ..... in this case, the penalty is imposed under section 78 of the finance act which provides for penalty in case service tax has not been paid by reasons of fraud, collusion, willful suppression of facts or contravention of any provisions of the chapter or the rules. ..... the penalty imposed under section 78 of the finance act is set aside and this appeal is allowed. ..... in view of the decision and as per the provision of section 80 of the finance act the appellants are not liable for penalty under section 78 of the act. 3. ..... the adjudicating authority also imposed a penalty equal to confirmed demand under section 78 of the finance act. ..... the appellant has filed this appeal against imposition of penalty under section 78 of the finance act. ..... therefore as the appellants have not paid the amount of service tax hence liable for penalty under section 78 of the act. 4. .....

Mafatlal Industries Ltd. Vs. Collector C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1991)LC65Tri(Mum.)bai

..... find any merits in the arguments of the learned advocate that further notices are required to be issued after amendment, invoking section 51(2)(d) of the finance act.accordingly, we decide the point in favour of the revenue and reject the contention of the appellants on this ..... this is for the reason that these notices were not notices in terms of section 51(2)(d) of the finance act, 1982 but in terms of section 11-a of the central excises act and had been made for duty which was payable in law (even prior to the amendment) as held by the karnataka high court in the davangere cotton mills case (supra) [1986 (7) ..... in the circumstances, be deemed to have been as validly and effectively issued as if the amendments brought about by section 51 of the finance act, 1982, read with the notification dated 20-2-1982, were in force during the period material ..... has held the same view, which we would like to reproduce: "now section 51(1) of the finance act, 1982, clearly provides that the amendments to rules 9 and 49 by notification dated 20-2-1982 shall be deemed to have, and to have always had effect on and from the date on which the central ..... legal position as made out by the appellants that notices can be only on or after 20-2-1982.the supreme court judgment only contemplates that section 51 of the finance act does not have over-riding effect of section 11-a of the central excises act and when the amended rules are retrospectively applied they are subject to the provisions of section 11-a. .....

M/S. Three M Paper Manufacturing Co. Pvt. Ltd. Vs. Commissioner of Ser ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... held that demand (service tax) - non-filing of return - recipient of goods transport operator service - liability to file return cast on assessees only under section 71a of finance act, 1994 which was introduced in finance bill, 2003 - section 73 ibid, during relevant period, takes in only case of assessees who are liable to file return under section 70 ibid - class of persons who come under section 71a ibid not brought under net of section 73 ibid - show-cause notice issued to appellants invoking ..... i find that in this case the show-cause notice issued on 26.4.2001 under section 73 of the finance act for the services availed by the appellant from the goods transport operator for non-registering with the department and non-filing of st-3 returns. ..... it was alleged that they have contravened section 68, 69, 70 and 73 of the finance act, 1994 as they have not registered with the service tax department and also they failed to file their return in form st-3. ..... show-cause notice issued for the period prior to 14.05.2003 and in this case of appellant, provisions of section 73 of the finance act are not applicable to their case. ..... according to that appellant is not required to file any return under section 70 of the finance act, 1944 prior to 2003. ..... the section 71a of the finance act was introduced in the finance bill with effect from 14.5.2003. ..... commissioner confirming the demand of service tax of rs.60,860/- under section 73 of the finance act. 2. .....

Jitendra Damodhar Patel Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)7STR183

..... the issue for determination in this appeal is whether enhancement of penalty under section 84 of the finance act, 1994 by the commissioner oi central excise & customs, nashik is proper and legal. ..... therefore, show cause notice was issued for contravention of provisions of section 68 & 70 of the finance act, 1994 for imposing penalty under section 76 & 77 ibid. ..... 23,120/-under section 76 of finance act 1994 and further penalty of rs. ..... 2,500/- under section 76 of finance act, 1994 on the assessee. ..... 46,240/- under section 78 ibid.hence this appeal.3. .....

Catalyst Capital Services Pvt. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(184)ELT34Tri(Mum.)bai

..... the appellants have contravened the provisions of section 68 and 70 of chapter v of the finance act, 1994 inasmuch as the said assessee failed to pay the service tax on due date and failed to furnish half-yearly returns in the prescribed form i.e. ..... 2,000/- under the provisions of section 77 of the finance act, 1994 for late filing of st-3 returns.3. ..... 7,105/- under section 76 of the finance act, 1994 for delay in payment of service tax and imposed rs. ..... there is also provision in the finance act for waiver of the penalty where sufficient cause is shown. ..... 7,105/- towards penalty under section 76 for late payment of service tax and also rs. .....

Desk to Desk Courier and Cargo Ltd. Vs. Commr. of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)7STR515

..... after passing the order-in-original by the assistant commissioner, whereas the commissioner of central excise & customs, nashik in exercise of revisional power under section 84 of the finance act, 1994 enhanced the penalty amount as stated supra in the impugned order, which is assailed before the tribunal by the assessee.5. ..... the commissioner of central excise and customs, nashik under the provisions of sub-section (1) of section 84 of the finance act, 1994 had revised the order of the assistant commissioner in respect of penalty amount enhancing the same from rs. ..... 2,38,486/-under section 76 of the finance act, 1994.4. ..... 1000/- under section 77 of the finance act. ..... 5,000/- under section 76 and further penalty of rs. .....