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 2 of about 23 results (0.254 seconds)

Chennai Telephones (Bsnl) Vs. Cce

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

Reported in : (2004)(93)ECC88

..... to the customers on collection of annual fees.the commissioner has noted that under section 67 (b) of the finance act, 1994 as amended, the value of taxable services in relation to telephone connection provided to the subscribers shall be the gross total amount (including adjustments made by the telegraphic authority from any deposits made by the subscribers at the time of ..... -st dated 9.7.2001 which appoints the dated 16th july 2001 as the date on which the finance act, 1944 (32 of 1994) shall be amended as provided in the said section 137 and, therefore, it is effective only from 16.7.2001. ..... the relevant section of finance act, 1994 service tax was leviable only on telephone services and not to leased circuits.he submitted that charge collected on leased circuits is not to be added in the telephone services and the aid charges on leased circuits and its liability to levy of service tax was incorporated by subsequent amendment to the finance act. ..... /- for the period from 1.7.94 to 31.7.99 under section 76 read with sections 68 & 73 of the finance act, 1994 and has adjusted the amount of rs. ..... (now bsnl) are the service providers of telephones and registered with the department under section 69 of the finance act, 1994. ..... , submitted that each of the heads in the finance act has been specified for levy of service tax. ..... he has noted that in accordance with chapter v of finance act ' 94, service tax is to be recovered on the services provided by the telegraphic authority in relation to the .....

Cce Vs. Sree Nithyakalyani Textiles Ltd.

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, 16.7.1997 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 " ..... such demands are not effected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently the y are hit by the apex court's ruling in laghu udyog bharati ( ..... , 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 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 ( ..... 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. ..... respondents had availed the services of goods transport operators during the period 16.11.1997 to 1.6.1998 but did not pay any tax thereon under the finance act, 1994. ..... "any action taken 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. .....

Tamilnadu Cements Corporation Vs. Commr. of C. Ex.

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

Reported in : (2007)8STT492

..... the scn in the instant case was issued only on 3-4-2004 and the same was under section 73 of the finance act, 1994.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 l.h. ..... 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. ..... later 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 rs. ..... 29,07,276/- 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.hence the present appeal.3. ld. ..... , 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 maintainable. ..... the appellants 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. .....

Cpc (P) Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2007)7STR191

..... 3/2006 (service tax) elated 4.7.2006 in terms of section 84 (5) of the finance act, 1994 as amended on review of the order-in-original dated 28.7.04 passed by the assistant commissioner, coimbatore i division . ..... sdr submits that the impugned order is sustainable and that section 71 a enacted in the finance act, 2003 required persons who had availed goods transport operator's service during 16.11.97 to 2.6.98 to file return in form s'f 3 b within a period of six months from the date finance act, 2003 received assent of the president on 13.5.2003.therefore, in terms of the said section the appellants were required to pay service tax demanded and file return.5. ..... consultant disputes this finding and also the finding in the impugned order to the effect that section 71 a of the finance act, 2003 had not relaxed the requirement to pay service tax on goods transport operator's service availed by the appellants during 16.11.1997 to 2.6.1998.4. ld. ..... the above being the position show cause notices issued to the appellants invoking section 73 are not maintainable.it is seen that the tribunal had also considered the sustainability of demands invoking section 73 subsequent to enactment of finance act, 2003. ..... therefore the impugned order passed disposing of the same show cause notice confirming the demand under section 73 of the finance act is not sustainable in law. ld. ..... 1,26,6647- under section 73 of the finance act 1994 and had imposed an equal amount as penalty on the appellants. .....

Akila Textiles Vs. Commissioner of Central Excise

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

Reported in : (2008)10STR622

..... the original authority, having noted that the assessee had complied with the provisions of section 71a of the finance act, 1994 and rule 7a of the service tax rules, 1994 within the period prescribed under the finance act, 2003, refrained from imposing penalty on them. ..... 26,175/- on the appellant under section 76 of the finance act, 1994 and also directed them to pay interest on tax under section 75 of the finance act. ..... the commissioner (revisional authority) had imposed a similar penalty on that party under section 76 of the finance act. ..... the appellants had paid the tax in question within the period allowed by the finance act, 2003 as also that allowed by the apex court in the above case. ..... he took the view that the finance act, 2003 did not grant any extension of time for payment of service tax by recipients of gto services for the aforesaid period. ..... however, apparently, it occurred to the commissioner that such payment of tax was beyond the period prescribed under the finance act, 2003. .....

Commissioner of C. Ex. Vs. Dcw Ltd.

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

Reported in : (2007)7STT122

..... period beyond 16-10-98 is discernible from the definition of "person liable for paying the service tax" introduced in the service tax rules, 1994 with effect from 16-10-98 read with the amended definition of "assessee" introduced in the finance act, 1994 by the finance act, 1998 (vide section 116). ..... the matter that the following finding was recorded in the final order: any amendment making the recipients of clearing and forwarding service liable to pay tax on such service, in the above rules, is of no avail in the absence of the requisite charging provision under the finance act, 1994 for the period subsequent to 16-10-1998.3. ..... the amended definition of 'assessee' in the finance act, 1994 cannot by itself, create tax liability for recipients of clearing and forwarding service for the period subsequent to 16-10-98, nor can any amended provision of the service ..... section 116 of the finance act, 1998 had introduced a provision in the finance act, 1994 for making recipients of clearing and forwarding service liable to pay service tax for ..... the present application opposes this argument and submits that the applicant is yet to cite the charging provision under the finance act, 1994 in relation to levy of service tax from recipients of clearing and forwarding service for the period beyond 16-10-98 ..... as rightly pointed out by learned counsel, a provision under the finance act, 1994 is yet to be indicated by the revenue for levy of service tax from recipients of clearing and forwarding service .....

M/S. Bhagyanagar Metals Ltd. and Vs. Commissioner of C. Ex., Hyderabad

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

..... section 112 of finance act 2000, the parliament has negatived the grant of modvat credit on hsd oil notwithstanding all judgements which are based in this case. ..... in the case of chemo pulp tissues & others vs cce meerut & others reported in 2000 (38) rlt 988-(cegat-lb) and noting the provision of law upheld revenue's contention and laid down that in view of legislation passed through finance act 2000, the assessee will not be eligible for the benefit of modvat credit. ld. ..... in view of this position, as a single member, i cannot override the statutory provision of finance act on the ruling rendered by larger bench and the devision bench. ..... he cites the following judgements for consideration :- he submits that finance act, 2000 cannot override the statutory benefit available to the assessees in terms of modvat provisions. ..... in view of larger bench and this bench order on finance act, 2000 the impugned orders are confirmed by dismissing all the three appeals.ordered accordingly. ..... appellants can raise legal point before the appropriate appellate authority to challenge the validity of the finance act and the judgements passed by the tribunal as consended.7. ..... counsel shri v.j.sankaram appearing for bhagyanagar metals ltd submits that finance act cannot have retrospective effect. ..... dr further points out that this bench took up about 46 similar appeals which were disposed of by final order no.945 to 998/2000 alongwith stay applications in terms of larger bench judgement and finance act, 2000.5. .....

Ramanasekar Steels Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2008)9STR132

..... short) in the year 2001 and that the board declared them sick under section 3(1)(o) of the said act as on december 31, 2000 as per order dated september 19, 2002, a copy of which is available on record.learned counsel argues that the factum of the company having been declared sick as on a date prior to the period of dispute is a "reasonable cause" under section 80 of the finance act, 1994 for any penalty not being imposed on the assessee under any of ..... arising for consideration in the present case is whether the appellants should be exonerated under section 80 of the finance act, 1994 from penal liability under sections 76 and 77 of the act on the ground that they were declared sick with effect from december 31, 2000 by bifr under section 3(1)(o) of the sica. ..... similarly, he is also liable to pay penalty under section 77 upon his failure to file returns under the relevant provisions of the finance act and rules framed thereunder.according to learned jdr, these liabilities would not be affected in any way ..... penalty imposed under section 76 of the finance act, 1994 was reduced in the facts and circumstances of the case and a penalty imposed under section 77 was sustained.3. ..... 1,000 under section 11 of the finance act on the appellants for their failure to file service tax return ..... day under section 76 of the finance act, 1994 and ..... the question was whether the revenue should be lenient towards such an industry in demanding interest on service tax under section 75 of the finance act, 1994. .....

Universal Radiators Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2008)14STT269

..... later on, section 71a was inserted in the finance act, 1994 through an amendment brought under the finance act, 2003. ..... commissioner of central excise, meerut-ii [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. ..... 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, 1997 to june 1,1998. ..... his order was revised by the commissioner under section 84 of the finance act, 1994 after issuing a notice to the party. ..... union of india , wherein a provision of the service tax rules, 1994 which had made gto service recipients liable to pay tax was struck down by the court as ultra vires section 66 of the finance act, 1994. ..... after considering all these amendments, the tribunal, in the case of l. h. .....

Tcp Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2006)STR134

..... against this demand is on the ground that, for the said period, the appellants qua recipient of service of consignment agent was not liable to pay service tax on the amount paid for such service.none of the amendments brought to the service tax provisions of the finance act, 1994 authorised the revenue to treat recipients of the above service as assessees for service tax for any period beyond 16-10-1998 ..... 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 para 44 read with para 19 of its judgment.4. ..... . this demand was beyond the period of limitation prescribed by section 117 of the finance act, 2000 ..... 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 a period of 30 days from 12-5-2000 (the date on which the finance act received presidential assent), it was up to the department to issue demand notice within the prescribed period, i.e., ..... . after a close perusal of the relevant provisions of the finance act, 2000 and the finance act, 2003, i find that the submission of the id .....