Judgment Search Results Home > Cases Phrase: finance act 1992 section 67 amendment of section 187 Court: customs excise and service tax appellate tribunal cestat Page 10 of about 241 results (0.175 seconds)

Cce Vs. Mysore Cements Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2002)(102)LC600Tri(Bang.)alore

..... shri narasimha murthy, departmental representative appearing for the revenue/appellant submits that the issue involved herein is no longer res integra in view of the section 112 of the finance act, 2000 as well as the decision of the tribunal in the case of chemo pulp tissues v.commissioner of central excise, meerut .he said that the tribunal has been consistently following the ratio of the aforesaid ..... he said that clause 2(a) of the section 112 of the finance act, 2000 is not in favour of ..... as per the section 112 of the finance act, 2000 it is clear that hsd oil is not eligible input to avail modvat credit and precisely this was the view taken by the tribunal (larger bench) in the case of chemo pulp tissues ..... section 112 of the finance act, 2000 is as under: section 112--"validation of the denial of credit of duty paid on high ..... convinced with the argument advanced on behalf of the respondents that the appeal filed by the department is not maintainable in view of the wordings of the section 112(2)(a) of the finance act, 2000. ..... reversed the credit taken as ordered by the assistant commissioner and same cannot be claimed either by way of refund or it cannot be recovered by the revenue irrespective of the outcome of the appeal in view of the wordings of section 112 of the finance act, 2000.6. ..... of chemo pulp tissues (supra) it was held that hsd oil is not admissible for benefit of credit for the period 16.3.1995 to 12.5.2000 in terms of clause (1) of section 112 of the finance act, 2000.4. .....

Commr. of C. Ex. Vs. Mohan Aluminium Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2002)(145)ELT393Tri(Bang.)

..... on examining the section 38a in the finance act, 2001 with reference to case law the tribunal rectified the mistake holding that the appeals are maintainable in view of the amendment/changes brought out in the finance act, 2001, as per order nos. ..... in view of the amendment some of the assessees whose appeals were dismissed as not maintainable have filed applications for rectification of mistake in view of the changes brought out by inserting section 38a of the finance act of 2001. ..... subsequently, amendment was brought out in the finance act of 2001. ..... the object of insertion of 38a in the finance act, 2001 is to extend the retrospective operation of the relevant provisions with effect from 28th day of feb. ..... these are five applications filed by the applicants for rectification of mistake under section 35c(2) of the central excise act, 1944 on the ground that mistake has crept in with reference to final order nos. .....

Sunrise Structurals and Engg. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(117)LC307Tri(Mum.)bai

..... explanation to section 132 of the finance act, 2001 states that no penalty is imposable on any person by virtue of section 132 since the present proceedings are saved and being continued by virtue of section 132 of the finance act, 2001. ..... and any such investigation, legal proceeding or remedy may be instituted, continued or enforced any such penalty, forfeiture or punishment may be imposed as if the rule, notification or order, as the case may be, had not been amended, repealed, superseded or rescinded.examining these clauses (a) to (e) under section 38a, it is found that an act 'x' when repealed by another act 'y' and act 'y' is thereafter repealed by another act 'z', then clause (a) of section 38a, states that act 'x' will not revive since on the date of repeal of act v, act 'x' is not in force or in existence. ..... , superseded or rescinded or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation or liability acquired, accrued or incurred under any rule, notification or order so amended, repealed, superseded or rescined; or (d) affect any penalty, forfeiture or punishment incurred in respect of any offence committed under or in violation of any rule, notification or order so amended, repealed, superseded or rescinded; or (e) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability penalty, forfeiture or punishment as aforesaid. .....

Vanasthali Textiles Industries Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)8STT329

..... this proposition of the law was challenged by trade in different forums and retrospective amendment was carried out to the finance act, 1994, which included in the statute, the provisions for collecting the service tax from the recipient of the services. ..... after the retrospective amendment in finance act, 2003, the receiver of the services from g.t.o. ..... this insertion was necessitated as the provisions of sections 69 and 70 of finance act, 1994 applied only to service provider. ..... by inserting section 71a, the finance act, 2003 made the service receivers to file return to the authorities to ascertain the service tax liability. ..... 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 provider. ..... since 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. ..... in the case of mount shivalik industries limited, the bench took a view which is as follows: 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 g.t.o. ..... it can be seen that by bringing this section 71a in the statute, the liability to discharge the service tax was extended up to 17-11-2003. ..... the said section 71a also granted time of six months from the date of assent of the bill by the president. ..... the date from which retrospective amendment. .....

Dharampal Premchand Ltd. and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)(123)ECC254

..... we find that education cess is required to be levied and collected under section 93(2) of the said finance act, 2004 @2% of the aggregate of all duties of excise. ..... 8/2004-ce and the language of the sections 91 and 93 of the finance act, we hold that no education cess is leviable in respect of the impugned goods exempted under the said notification no. ..... 8/2004-ce subsequent to imposition of education cess under the said finance act, 2004 to include education cess in the said notification, similar to inclusions for other duties of excise. ..... we find that the provisions in the said finance act specify the education cess as 2% of the customs duty levied and collected. ..... the notification neither exempts education cess imposed under section 91 of the finance (no. ..... the notification as amended requires such amount to be deposited in an escrow account. ..... but no amendment has been made to the said notification no. ..... 8/2004-ce issued on 21.1.04 has been amended on 9.7.04. ..... we are also of the view that the circular dated 31-1-2005 is contrary to the provisions of the finance (no. ..... 2) act, 2004 read with notification no. ..... 2) act, 2004 nor it requires any amount equal to the education cess to be deposited in the escrow account.3. .....

Vmt Spinning Co. Ltd., Arisht Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)13STJ48CESTATNew(Delhi)

..... it was submitted that in exercise of the rule making power conferred by section 94(1) and (2) of the finance act 1994 the central government amended the rules making recipient of service liable to pay the tax by reason of section 2(1)(d) of the service tax rules.4. ..... if the amendment carried out in rule 2(1)(d) was enough, there was no need of inserting section 66a in the finance act in 2006. ..... it is relevant to mention here that by virtue of section 66a inserted by the finance act, 2006, if any service specified in clause (105) of section 65 is received by a person in india, such service is to be treated as taxable service and the recipient thereof is liable to pay service tax thereon. ..... 16.6.2005 the aforesaid explanation was deleted by section 68 of finance act, 2005 by which section 66a was inserted.5. ..... are directed against the order of the commissioner (appeals) dated 23.7.2007 dismissing the appeals preferred by the appellants against the order of the assistant commissioner of excise.the dispute relates to levy of service tax under section 66 of the finance act, 1994, which provides for levy of service tax on the taxable services referred to in various sub-clauses of clause of clause (105) of section 65 of the act. ..... 36/2004-05 dated 31.12.2004 with effect from 1.1.2005 and, later, an explanation was inserted at the end of sub-clause (105) of section 65 by finance act, 2005 w.e.f. .....

Transpek Inds. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)STR167

..... commissioner, in view of the retrospective amendment of service tax rules by section 117 of the finance act, 2000, which states that 'notwithstanding anything contained in any judgment, decree or order or any court, tribunal or other authority, sub-clause (xii) and (xvii) of clause (d) of sub-rule (1) of rule 2 of service tax rules, 1944 as they stood immediately before the commencement of the service tax (amendment) rules, 1998 shall be deemed to be valid as ..... applications for waiver of pre-deposit of amounts (as per annexure a) arise out of the different orders-in-appeal passed by the commissioner of central excise in terms of section 84 of the finance act, 1944, directing all the applicants to work out service tax payable by them during the period from 16-11-1997 to 1-6-1998 and pay the same along with the ..... the notices directed them to furnish quarterly return in form st-3 and proposed recovery of interest for the delayed payment and proposed penal action under sections 76, 77 and 79 of the finance act, 1994.prior to the issue of the notices, the validity of rule 2(d)(xvii) of service tax rules, 1944 was challenged before the hon'ble supreme ..... and obtain registration and, therefore, there is no omission or failure on the part of the applicants in not filing the return, so as to apply the 5 year period provided for in section 73 of the finance act, 1994 and submits that the demands in all these cases are barred by limitation as they were issued beyond the period of six months .....

Trans (India) Shipping Pvt. Ltd. Vs. Commr. of C. Ex.

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

Reported in : (2005)(188)ELT445Tri(Chennai)

..... the remaining question to be looked into is whether the appellants were eligible for the benefit of section 80 of the finance act, 1994, which laid down that a service tax assessee could be exonerated from penalties imposable under sections 76 & 77 where he proves that there was reasonable cause for the default in payment of service tax or in filing of returns, as the case ..... this is admittedly the minimum penalty imposable under section 76 of the finance act, 1994.hence there can be no grievance against the quantum of this penalty.for the period of dispute, the penalty which was imposable under section 77 for failure to file service tax returns ..... the counsel's contention that the appellants should be exonerated from penal liabilities under sections 76 & 77 on the above grounds in terms of section 80 of the finance act, 1994. ..... circumstances, their plea of 'cash crisis' cannot be accepted as a reasonable cause for exonerating them from the penal liability under section 76 of the finance act, 1994. ..... now is whether a plea of financial difficulties ("cash crisis" in this case) is a valid reason to be admitted under section 80 of the finance act, 1994. ..... under section 77 of the finance act, 1994 ..... a show cause notice dated 18-9-2002 proposing penalties under sections 76 & 77 of the finance act, 1994. ..... also pointed out that the lower authorities failed to exercise properly their discretion under section 76 of the act in the matter of determining the quantum of penalty to be imposed under this .....

Commissioner of C. Ex., Salem Vs. K.G. Denim Limited

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

Reported in : (2006)(111)ECC180

..... the original authority had confirmed the demand of tax against the assessee under section 73(l)(a) of the finance act, 1994 and imposed penalties on them under sections 76 to 78 of the act.the demand of tax was for the period 16-7-97 to 22-8-99 and the same is in adjudication of a show-cause notice issued on 9-1-03 under section 73 of the finance act, 1994. ..... sugar factories (supra), traverses the provisions of finance act, 1994, the finance act, 2000, and the finance act, 2003 and concludes thus: ...as the legislative intention to safeguard the service tax which has escaped recovery for the period from 16-7-97 to 31-8-99 by a series of validation made to the provisions of the finance act, 1994 with retrospective effect, has been rendered null and void by the above decision of the apex court [l.h. .....

Bangalore Commercial Vs. Cce

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

..... by the learned counsel for the appellants that all the services covered the mou are "business auxiliary services" as defined under the finance act, 1994 as amended by the finance act, 2003.3. ..... counsel, this re-quantification is impossible inasmuch as the computation provision (section 67 of the finance act, 1994) does not provide the means for this quantification. ..... there being no computation provision enabling the taxing authority to determine the value of individual services comprised in the total sum of rs 96.67 lakhs, this case cannot be considered to be falling within the purview of the charging section (section 65 of the finance act, 1994). ..... notice has invoked the longer period of limitation in terms of section 73(a) of the finance act, 1994. ..... a case to which the computation provisions cannot apply at all, it is evident that such a case was not intended to fall within the charging section the learned counsel also submits that none of the lower authorities examined the plea of limitation raised by m/s bcc against the demand of service tax. ..... counsel, facts necessary for invoking longer period of limitation under section 73(a) of the act were not alleged in the show cause notice.5. ..... wherein it had been held thus : the charging section and the computation provisions together constitute an integrated code. ..... confirmed the demand of service tax of rs 4,83,350/- against m/s bcc under section 73(2) of the act and imposed on them penalties under sections 75a, 76 and 77 of the act. .....