Judgment Search Results Home > Cases Phrase: finance act 1987 section 91 amendment of section 42 Court: customs excise and service tax appellate tribunal cestat Page 7 of about 306 results (0.261 seconds)

Unikeller India Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(110)ECC467

..... issue involved in this case is regarding imposition of interest under section 75 of the finance act, 1994 and imposition of penalty under section 76 of the finance act, 1994.2. ..... insertion was necessitated as the provisions of sections 69 & 70 of finance act, 1994 applied only to service provider. ..... the calculation of service tax liability would have been a bone of contention, the finance act, 2003, sought to insert a new section 71a to make the receiver of services of g.t.o. ..... been held in the case of greenply industries, no penalty would be imposable on the appellants under section 76 of the finance act, 1994.6. ..... by inserting section 71a, the finance act, 2003 made the service receivers to file return to the authorities to ascertain the service ..... after the retrospective amendment in finance act, 2003, the receiver of the services from ..... it can be seen that till this retrospective amendment the payment of service tax under section 68 was to be made only by the service ..... was considered by this tribunal in the case of greenply industries wherein the tribunal has held as under: a plain reading of section 158 would reveal that provisions were inserted to section 68, in order to bring the category of receiver of the services of gto as the person liable to pay service tax. ..... (supra) was seized with the challenge to the section 71a wherein, the hon'ble supreme court in its interim order had granted the petitioner a further period of 2 weeks from 17.11.2003 to file return and discharge the service .....

M/S Daurala Organics Vs. Cce, Meerut I

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

..... deliberate and due to contravention of the provisions of finance act, 1994 and the rules made thereunder with intent to evade the tax, there ..... tax demand has been confirmed by invoking extended limitation period under proviso to section 73 (1) and when that portion of the order-in-original has not been challenged by the appellant, and when the language of the proviso to section 73 (1) and of section 78 of the finance act, 1994 is identical, once the service tax demand was confirmed by invoking proviso to section 73 (1), penalty under section 76, 77 and 78 cannot be waived by invoking section 80, as once finding is given that the non-payment of the service tax was ..... the additional commissioner while confirming the service tax demand alongwith interest did not impose any penalty on the appellant under section 76, 77 and 78 by invoking the provisions of section 80 of the finance act, 1994, holding that she is satisfied that there were valid reasons for the appellants failure to discharge their service tax liability. .....

Malabar Management Services Pvt. Vs. Commissioner of Service Tax

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

Reported in : (2008)12STJ45CESTAT(Chennai)

..... after examining the records and hearing both sides, we note that, though in one of these appeals, it has been contended that the service provided by the appellants to icici bank fell within the ambit of section 65(68) of the finance act, 1994 as service of manpower recruitment or supply agency, such a contention is conspicuously missing in the other appeal. ..... both the notices invoked the larger period of limitation under the proviso to section 73(1) of the finance act, 1994 on the ground of "suppression of facts with intent to evade service tax" by the noticee. ..... we have also found that the nature of service rendered by the appellants to icici bank squarely attracted section 65(19) of the finance act 1994, which defined business auxiliary service. ..... section 67 of the finance act, 1994 defines 'value of taxable service' as the gross amount charged by the service provider for such service rendered by him. ..... 1.7.2003, the date on which business auxiliary service was introduced in the finance act, 1994 for the purpose of levy of service tax.3. ..... penalties imposed on the appellants under various provisions of the finance act, 1994 are also under challenge. .....

Ashwani and Associates Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(118)ELT57TriDel

..... the commissioner of customs (appeals) while disposing of the appeal has failed to go into this aspect of the matter and dismissed their appeal without affording them any opportunity for proving the sufficient cause under section 80 of the finance act for having not filed the return in time and paid the due service tax. ..... the appellants have challenged the validity of the impugned order on the ground that no opportunity was afforded to them to prove that they had a sufficient cause in terms of section 80 of the finance act for not filing the return and making the due payment of the tax in time. ..... (service tax) had merged is ordered to be set aside and the matter is sent back to the superintendent (service tax) for fresh decision after affording a reasonable opportunity to the appellants to prove their sufficient cause in terms of section 80 of the finance act and then pass a fresh speaking appealable order, as per law. ..... 5,100/- under section 77 of the finance act on the appellants. ..... tax) shows that he had passed the same in routine casually and there is nothing on the record to show that he even issued any show cause notice to the appellants before imposing any penalty on them under sections 76 and 77 of the finance act. ..... mere delay in filing of the service tax return is not enough to impose penalty on the assessees when the entire amount of tax has been deposited and when no show cause notice was issued to them under section 70(2) of the finance act. ..... 14,969/- under section 76 and rs. .....

Cce Vs. T. Stanes and Company Ltd.

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

..... vinay bele and associates it was held the main contention as urged on behalf of the revenue is that considering section 76 of the central excise act (sic) (finance act, 1994), the authorities had to impose the penalty as set out therein and there was no discretion to impose ..... on consideration of provisions of sections 76, 77 and 80 of the finance act, we have held that there is power in the authority to reduce the amount ..... commissioner (appeals) did not have discretion to reduce the penalty below the statutory minimum prescribed under section 76 of the finance act, 1994, it is argued.3. ..... impugned order, the commissioner (appeals) sustained the order passed by the original authority except reducing the penalty imposed under section 76 of the finance act, 1994 from rs. ..... day for the delay in making good the short-payment of tax due under section 76 of the finance act, 1994. ..... for the period march 2000 to july 2003, the applicable interest thereon and imposed equal amount of penalty (under section 76 of the finance act, 1994). ..... decisions of the tribunal, relied on by the revenue, it was held that authorities had discretion to refrain from imposing maximum penalty in terms of section 76 if the assessee proved that there was reasonable cause for the failure for which the assessee was sought to be penalized. ..... judgment of the hon'ble high court of bombay held as follows: the learned cestat on the facts and circumstances reduced the amount of penalty under the provisions of the finance act. .....

Cce, Chandigarh Vs. M/S Skynet Builders, Developers, Colonizer and Oth ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the definition of the service under section 65(105) (zzzh) of finance act, 1994 was amended by finance act, 2010 to add an explanation. ..... cce reported in 2005 (181) elt 328 (sc) that principle of unjust-enrichment will apply for refund of service tax also even though such principle is not specifically incorporated in finance act, 1944 and section 11b of central excise act is not specifically made applicable to refund of service tax. ..... for revenue argues that the amendment made vide finance act, 2010 was to add an explanation and that even without the explanation the meaning of the entry was always the same. ..... the construction of complex service has been defined under section 65 (105)(zzzh) of the finance act as any service provided or to be provided to any person, by any other person, in relation to construction of a complex. ..... one of the grounds taken by the respondents is that section 11b of the central excise act relating to refund has not been made applicable to service tax levy and there is no provision regarding unjust enrichment in finance act, 1994. 16. ..... the advocates for respondents argue that the explanation added by finance act 2010 cannot be taken into account for deciding this matter which relates to earlier period. ..... the period involved was prior to enactment of finance act, 2010. ..... in our opinion, therefore, irrespective of applicability of section 11b of the act, the doctrine can be invoked to deny the benefit to which a person is not otherwise entitled. .....

Commissioner of Central Excise Vs. Arasan Syntex Ltd.

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

Reported in : (2005)(100)ECC297

..... (supra) and it was held that, on account of validation, with retrospective effect, of the provisions of service tax rules under section 127 of the finance act, 2000, the service tax paid by the assessee on goods transport service during the period 16-11-1997 to 1-6-1998 was not affected by anything contained in the supreme court's judgment ..... appeal and submits that the assessee was liable to pay service tax on the service received by them during the period of dispute, under the relevant provisions of the finance act, 1994 and the service tax rules, 1995 framed thereunder read with section 117 of the finance act, 2000 and, therefore, they were not entitled to refund of such tax. ..... clauses (xii) and (xvii) of clause (d) of sub-rule (1) of rule 2 of the service tax rules, 1994 before the date on which the finance act, 2000 receives the assent of the president shall be recoverable within a period of thirty days on the date on which the finance act, 2000 receives the assent of the president, and in the event of nonpayment of such service tax refunded within this period, in addition to the amount of ..... service tax (amendment) rules, 1998 shall be deemed to be valid and to have always been valid as if the said sub-clauses had been in force at all material times and accordingly, (i) any action taken or anything done 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 receives .....

Agauta Sugar and Chemicals Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)9STJ200CESTATNew(Delhi)

..... ) held that the service tax paid on the basis of self-assessment is tax assessed and validly paid under liability arising under amendment section 71a of finance act, 1994 as inserted by the finance act, 2003 requiring appellant to file such return and appellants not entitled to refund. ..... advocate on behalf of the applicant submits that a show cause notice dated 8.11.2004 was issued under section 73 of finance act, 1994 proposing demand of servic tax for the period from 16.11.1997 to 02.06.1998 in respect of service tax for "goods transport operators". ..... the present case related to recovery of service tax under section 73 of finance act, 1994, wherein the liability to file return is cast on the appellant only under section 71a of the said act. ..... he submits that the applicants are deemed to be a person come under section 71 a of the finance act, 1994 and therefore, show cause notice issued under section 73 is not maintainable. ..... it is held that there is no question of issuance of any show cause notice under section 73 of finance act, 1994 for recovery. .....

Commissioner of Central Excise Vs. Jai Singh Kothari

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)STR160

..... 17,600/-, under section 77 of the finance act, for late submission of the quarterly return for the quarter october to december, 96.2 ..... section 70(1) of the finance act clearly mandates that every person liable to pay the service tax, shall furnish or cause to be furnished, to the central excise office, in the prescribed manner, a quarterly return within fifteen days of the end of the preceding ..... the respondents were under legal obligation to file quarterly returns for the quarters in question (detailed above) being registered as stock brokers with the central excise department, for the purpose of service tax under section 69 of the finance act. ..... were served with two show cause notices dated 10-1-97 and june, 1997 for having contravened the provisions of section 70(1) of the finance act. ..... facts leading to the appeal are as under : the respondents are stock brokers registered with central excise department for the purpose of service tax under section 69 of the finance act. ..... appeal dated 24-9-99 passed by the commissioner (appeals) by which he had reversed the orders of assistant collector imposing penalties on the respondents for the failure to file the quarterly returns in time in respect of service tax as required under section 70 of finance act. ..... the language of this section is quite clear and leaves no doubt in one's mind and assistant commissioner had given detailed reasons for imposing the penalty on the respondents for having failed to file the returns in time for the quarters .....

Commissioner of Central Excise Vs. Avadh Alloys Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(173)ELT34TriDel

..... were again revalidated by making amendment in the service tax rules with retrospective effect, but the service tax was to be paid by an assessee thereafter within 30 days from the date of the receipt of the assent of the president, to the amendment contained in section 117 of the finance act. ..... jdr has contended that since the amendment in the service lax for validating the provisions of sub-clauses (xii) and (xvii) of clause (d) of sub-rule (1) of rule 2 of the service tax rules was given retrospective effect by the legislature as is evident from section 117 of the finance act, 2000. ..... my view, this contention of the learned jdr cannot be accepted in view of clause (ii) of section 117 of the finance act which clearly enacts that any service tax refunded in pursuance of any judgment, decree or order of any court striking down sub-clauses (xii) and (xvii) of clause (d) of sub-rule (1) of rule 2 of service tax rules, 1994 before the date on which the finance act, 2000 receives the assent of the president shall be recoverable within a period of thirty days from ..... the date on which the finance act, 2000 receives the assent of the president, and in the event of non-payment of such service tax refunded within this period, in addition to the amount of .....