Judgment Search Results Home > Cases Phrase: finance act 1987 section 91 amendment of section 42 Court: customs excise and service tax appellate tribunal cestat tamil nadu Page 1 of about 23 results (0.207 seconds)

Madras Refineries Ltd., Chennai Vs. Commissioner of Central Excise

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

Reported in : (2005)(100)ECC317

..... dated 20.2.1982 (to which retrospective effect was given by section 51 of the finance act of 1982), duty of excise was leviable on goods ..... the circulars and instruction relied on by the appellants' counsel had been issued long before rules 9 and 49 were amended to provide for levy of duty of excise on intermediate products cleared for captive consumption. ..... the commissioner of central excise, who also imposed a penalty on mrl under section 11ac of the central excise act for the period 28.9.1996 to 31.7.1998. ..... period, for generating the known quantity of electricity supplied to tneb, and raised demand of duty on mrl on this quantity of rfo/lshs, invoking the extended period of limitation under the proviso to section 11a (1) of the central excise act, 1944 on the ground of suppression of facts. ..... senior advocate's arguments with reference to the amended provisions of rules 9 and 49 are acceptable as ..... the law ministry had advised the finance ministry that, when rule 143a notification did not exist, the processes (mentioned in the rule) undertaken in the refinery with the sanction of the proper officer and in accordance with the ..... appellants penalty equal to duty, under section 11ac, for the period from 28.9.96 ..... 8/27/66-cx.iii dated 1.9.1967 of ministry of finance (dr&i) as also from departmental instructions on "liability to duty on intermediate petroleum products" (para 91 of "supplement to the manual of departmental instructions on excisable manufactured ..... 1987 (14) ecc 239 (sc) : 1987 .....

Fenoplast Ltd. Vs. Commissioner of Central Excise

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

Reported in : (1998)(62)ECC730

..... of any specific provision overriding section 11a, it will be consistent with rules of harmonious construction to hold that section 51, finance act, 1982 in so far as it gives retrospective effect to the amendments made to rules 9 and 49 of the rules is subject to the provision of section 11a. ..... since there is no notice on record under section 11(a) and even extended period therein cannot be invoked, therefore the whole issue of duty payment involved in this case is time barred, even if the demand letter of 1987 is considered to be a valid notice.21.2 i have also carefully perused the order recorded by hon'ble vice-president on ..... the earlier correspondence which had been referred to by the appellants in their letter dated 25.06.1987 (page 125 of the paper book) and the letter of the central excise authorities dated 26.06.87.in their letter the appellants have stated they should not be asked to pay the ..... as reported in 1987 sc 1161 wherein it was held that when the high court had not given any interim direction staying the service of notice the benefit of this explanation under section 11a(1) is ..... adverting to the ad hoc payments made by them between 1986 and 1987, he has pleaded the amounts were paid only as deposits and these could not be taken ..... vide his letter (notice of demand) dated 20.7.1987 issued pursuant to his own order-in- original dated 4.5.1987 which was set aside by collector (appeals) and hon'ble cegat but was revived by the judgment dated 27.6.1994 of the hon'ble .....

Nathan Jewellers and ors. Vs. Collector of Customs

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

Reported in : (1994)(52)LC21Tri(Chennai)

..... the opinion of the department that there was any violation of the post importation condition, rendering the goods liable for confiscation under section 111(o) of the act, entitling the department to initiate proceedings for short levy in terms of section 28 of the act, the proceedings should have been taken within six months from the date on which the department received the communication. ..... made under ogc and clearance allowed after extending the benefit of notification 159/86 dated 1.3.1986 as amended by notification 99/87 dated 1.3.1987.the proceedings have been initiated against the appellants for violation of the conditions of this notification. ..... of the government of india in the ministry of finance (department of revenue) no. ..... refunded by reason of collusion or any wilful misstate -ment or suppression of facts by the importer or the exporter or the agent or employee of the importer or exporter, the provisions of this sub-section shall have effect as if for the words "proper officer", the words "collector of customs'' and for the words "one year" and "six months" the words "five years" were substituted.a reading of ..... this section shows that so far as the conduct of the appellants at the time of clearance of the goods is concerned, nothing can be read from the order of the learned lower authority or from .....

Cheyyar Co-op. Sugar Mills Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2008)14STJ54CESTAT(Chennai)

..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period, 16.07.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were defined as "assesses ..... such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bkarati (supra). ..... the above decisions, i hold that the service tax on goods transport service received by the assessee during the period 16.11.1997 to 01.06.1998 is not recoverable from them under the finance act, 1994 (as amended) inasmuch as demand notices were issued after six months from 12.05.2000. ..... later on, the finance act, 2003 made certain amendments to the service tax provisions of the finance act, 1994, whereby aforesaid assesses were required to present tax returns to the proper officer within six months from 14.05.2003 (date on which the finance act, 2003 received presidential assent ..... original authority in adjudication of the dispute dropped the proposals made in the show-cause notice, after examining the effect of various relevant amendments brought to the finance act, 1994 under the finance act, 2000 and the finance act, 2003. ..... but these rules were held to be ultra vires section 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati ( .....

Ramsar Tex Private Ltd. Vs. Cce (St)

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

..... that the respondents were not liable to pay service tax on the gto service received by them during the above period as the demand of tax was raised beyond the time limit prescribed under section 73 of the finance act, 1994 as amended. ..... date is relevant because the relevant provisions of the finance act 1994 were amended by the finance act 2000 with effect from 16.11.97 to 1.6.98. ..... tribunal had also held that the above legal position did not get altered even after the amendment of the finance act, 1994 by the finance act, 2003. ..... meerut ii , wherein it had been held that a person receiving taxable service from gto/c&f agent was not covered by the provisions of section 70 & 73 of the finance act, 1994 and that any demand notice issued to such a person by the department under section 73 was not maintainable. ..... factories case, i find that the above legal proposition made by the appellants is not sustainable inasmuch as their lordships of the apex court rendered their ruling after considering the aforesaid provisions of the finance act, 1994 as amended.4. ..... the question whether, under section 73 of the finance act, 1994, service tax could be demanded from a recipient of gto service for the aforesaid period was settled in the case of ..... the appellants' case is that the subject scns were issued within the powers of the department under section 73(1)(a) of the finance act, 1994. ld. ..... these appeals, the appellants proceed to discuss the provisions of sections 70, 71, 71a & 73 of the finance act, 1994. .....

Commissioner of C. Ex. Vs. Bhuwalka Steel Industries Ltd.

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

Reported in : (2005)(185)ELT153Tri(Chennai)

..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period 16-7-1997 to 16-10-1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were defined as "assessees ..... such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu bharati (supra)." ..... reiterates the grounds of this appeal and submits that, on account of retrospective revalidation of rule 2(1)(d)(xii) of the service tax rules, 1994 under section 117 of the finance act, 2000, the tax on the service availed by the respondents during the period of dispute was recoverable from them. ld. ..... later on, the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax return to the proper officer within six months from 14-5-2003 (date on which the finance act, 2003 received presidential assent). ..... but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati (supra ..... otherwise, according to learned counsel, the demand of service tax raised by the department is heavily time-barred inasmuch as the demand raised after 12-5-2000 was not validated under section 117 of the finance act, 2000.ld. .....

Commissioner of C. Ex. Vs. Eid Parry Confectionery Ltd.

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

Reported in : (2005)(179)ELT447Tri(Chennai)

..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period 16-7-1997 to 16-10-1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were ..... affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra).furthermore, undisputedly, the demands raised by the department, in these cases, are far beyond the period of limitation prescribed under section 73 of the finance act, 1994.7. ..... on, the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax returns to the proper officer within six months from 14-5-2003 (date on which the finance act, 2003 received ..... or anything done or purported to have been (i) taken or done at any time during the period commencing on and from the 16th day of july, 1997 and ending with the day, the finance act, 2000 receives the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide ..... but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of ..... both the demands are barred by limitation prescribed under section 73 of the finance act, 1994. .....

Futura Fibres and Futura Polymers Vs. Cce

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

..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period 16.07.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of `goods transport' service and `clearing and forwarding ..... such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ..... the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax returns to the proper officer within six months from 14.05.2003 (date on which the finance act, 2003 ..... or purported to have been taken or done at any time during the period commencing on and from the 16th day of july 1997 and ending with the day, the finance act, 2000 received the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide ..... but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the ..... counsel for the assessees has submitted that, as the subject show-cause notices were issued after 12/05/2000 (the date on which the finance act, 2000 received presidential assent), the demands of service tax raised therein are hit by the apex court's ruling in laghu udyog bharati ..... limitation prescribed under section 73 of the finance act, 1994. .....

Standard Fireworks Industries Vs. Cce

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

Reported in : (2008)13STJ333CESTAT(Chennai)

..... the amendment brought to the said finance act or the rules framed thereunder did not have the effect of bringing assessees like the appellants within the fold of section 73 as per the ruling of the apex court in ..... order to make recipients of gto service liable to pay service tax for that period, parliament amended the relevant rule under the finance act, 2000, which came into force on 12-5-2000. ..... /- with interest, under section 73 r/w section 71a of the finance act for the above period. ..... on, under the finance act, 2003, section 71a was inserted in the finance act, 1994. ..... his order was revised by the commissioner under section 84 of the finance act, 1994 and the demand of tax of ..... scn in the instant case was issued only on 3-4-2004 and the same was under section 73 of the finance act, 1994. ..... /- was also confirmed against the assessee for the period 16-11-97 to 2-6-98 under section 73(1)(b) of the above finance act. ..... , this tribunal considered all these amendments and held that the class of persons who fell under section 71a did not come within the purview of section 73 and, therefore, scn issued under section 73 for recovery of service tax from such persons were not ..... had received "goods transport operators, service" during the period 16-11-97 to 2-6-98 but had not paid any service tax thereon under the finance act, 1994. ..... appellants had received goods transport operator's service during the period 16.11.1997 - 1.6.1998 but had not paid any service tax thereon under the finance act, 1994. .....

Aruppukottai Shri Vijayalakshmi Vs. Commissioner of Central Excise

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

..... in order to gel over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period, 16.7.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were ..... such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu ..... i hold that the service tax on goods transport service received by the assessees during the period 16.11.1997 to 1.6.98 is not recoverable from them under the finance act, 1994 (as amended) inasmuch as demand notices were issued after six months from 12.5.2000. ..... finance act, 2003 made certain amendments to the service tax provisions of the finance act, 1994, whereby aforesaid assessees were required to present tax returns to the proper officer within six months from 14.5.2003 (date on which the finance act ..... but these rules were held to be ultra vires section 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu ..... on anything done or purported to have been (i) taken or done at any time during the period commencing on and from the 16th day of july, 1997 and ending with the day, the finance act, 2000 receives the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. .....