Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Court: customs excise and service tax appellate tribunal cestat calcutta Page 1 of about 91 results (0.078 seconds)

M/S. Sea Wings Logistics (Pvt.) Ltd. Vs. Commissioner of Service Tax, ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... both sides. 2. this is an application for waiver of predeposit of service tax of rs.1.75 crores and equal amount of penalty imposed under section 78 of the finance act, 1994. 3. at the outset, the ld. c.a. appearing for the applicant, has submitted that during the period from october, 2005 to march, 2010, the applicants have provided various taxable .....

M/S. Boc India Limited Vs. Commissioner of Service Tax, Kolkata

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... . misra, j. 1. this is an application seeking waiver of predeposit of service tax of rs.9.11 lakh and equal amount of penalty imposed under section 78 of the finance act, 1994. 2. ld. chartered accountant for the applicant submits that during the period, 2006-07, the applicant had availed the services of goods transport agency, and accordingly, were required to discharge ..... the service tax as per rule 2(d)(iv)of the service tax rules, 1994. the applicant had paid the service tax after availing the abatement as allowed under notification no.01/2006-st dated 01.03.2006. this issue involves service tax demand of .....

M/S. Kirloskar Brothers Ltd. Vs. Commissioner of Central Excise and Se ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... an application seeking waiver of pre-deposit of service tax of rs.4.78 crores and equal amount of penalty imposed under section 78 and penalty under section 76 of finance act, 1994. 2. at the outset shri j.p.khaitan, ld.sr.advocate for the applicant submits that during the period from october, 2004 to march, 2008, the appellant had rendered services .....

M/S. Technique Unemployed Engineers Co-operative Society Ltd. Vs. Comm ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... ,95,635/- and equal amount of penalty imposed under section 78 and penalty under section 76 (not quantified) and rs.5,000/- penalty under section 77 (2) of finance act, 1994. 2. at the outset, the ld. chartered accountant shri a.k. agarwal for the applicant submits that the period involved in the present case is from 16.06.2005 ..... of widening of road, repairing and maintenance of roads etc., rendered during the said period. it is his submission that by virtue of section 97 and 98 of the finance act, 2012, such services are held not be liable to tax retrospectively covering the disputed period. in relation to balance amount, the ld. chartered accountant submits that around rs ..... , the major portion of the demand i.e. rs.2.07 crores, is covered by the retrospective amendment inserted by virtue of section 97 and 98 of the finance act, 2012 relating to repair and maintenance of road service. both sides agree that the said issue is no more in dispute, hence the demand to that extent is .....

M/S. Swapan Electricals Vs. Commissioner of Central Excise and Service ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... seeking waiver of pre-deposit of service tax of rs.49.90 lakhs and equal amount of penalty imposed under section 78, rs.10,000/- under section 77 of the finance act, 1994. 6. at the outset the ld.consultant for the applicant submits that the ld.commissioner(appeals) has not decided the issue on merit, but dismissed their appeal on the ground ..... ) has not decided the issue on merit, but dismissed the appeal filed by the appellant for non-compliance with the direction of pre-deposit under section 35f of central excise act, 1944 as applicable to service tax matters. we find that the issue involved in the present case relates to leviability of service tax on various services rendered by the applicant .....

initiating Explosives Systems Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)9STR509

..... the period commencing on and from the 16th day of july, 1997 and ending with the 16th day of october, 1998, the provisions of chapter v of the finance act, 1994 shall be deemed to have had effect subject to the following modifications, namely: (i) for clause (6), the following clause had been substituted, namely: (6) " ..... in any manner, the service cannot be taxed even if the consignment agent is brought under the definition of clearing and forwarding agent. under the scheme of the finance act, 1994 with relation to service tax, the tax liability is attached to the taxable service. so long as the appellant is not providing a taxable service, the appellant ..... of activity carried out by the ici (india) ltd. was clearing and forwarding agent in terms of section 65(25) read with section 65(105)(j) of finance act, 1994. such a controversy was elaborately dealt by tribunal in its different decisions which were not at all before the learned commissioner (appeals) while passing the impugned order. in .....

Prabhat Zarda Factory (India) Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2002)(79)ECC571

..... of central excise, muzaffarpur alleging that they had contravened the provisions of sections 68, 69 & 70 of chapter v of the finance act, 1994 and the service tax rules, 1994 inasmuch as they had not got registered under section 69 of the act in respect of the 'clearing the forwarding agent'. it is further alleged that they have failed to ..... .53/98 and, therefore, the appellants cannot be made liable to pay the tax. it is stated that even the retrospective amendment of the finance act, 1994 by section 117 of the finance act, 2000 would not revalidate the action under service tax rules since this section revalidates the actions taken under the provisions of the ..... their clearing the forwarding agents. further, we also prima facie find no force in the submissions that section 117 of the finance act, 2000 does not revalidate the proceedings already initiate under the service ta rules, 1994 with retrospective effect. in this view of the mate, the appellants have not been able to make out a prima- .....

Chief G.M., Calcutta Telephones Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(154)ELT486Tri(Kol.)kata

..... them. drawing our attention to section 65 (16) of the finance act, 1994, he submits that "taxable service" means any service provided to a subscriber, by the telegraph authority, in relation to a telephone connection. section 67 is to the following effect :- "section 67 for the purposes of this chapter, the value of taxable services - (b) in relation to ..... after 1-7-1994 as such there was no scope for levying service tax on rental in bills issued in july ..... provider.4. in respect of tax demanded for july, 1994, he submits that no liability to make payment of the same arises inasmuch :- (c) all input data for billing were furnished to computer branch by the 10th of the preceding month i.e. july, 1994. (d) the finance act, 1994 relating to service tax was received from d.o.t. .....

3-a Associates and Ots Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(155)ELT366Tri(Kol.)kata

..... president on 12.5.2000.1.6. in pursuance of the above provisions and in exercise of the powers conferred under section 84(1) of the chapter v of the finance act, 1994, the appellants were issued a show cause notice proposing as to why the order-in-original passed by the deputy commissioner granting refund of service tax, ..... 3.1.2000 sanctioned the refund claims to the appellants accordingly.1.5. thereafter, section 117 of the finance act, 2000 validated the collection of service tax under rule 2(i)(d)(xii) & xvii of the service tax rules, 1994 with retrospective effect, and declared that any service tax so refunded in pursuance of any judgment, decree or ..... order of any court striking down the said rules, shall be recoverable within thirty days from the date on which the finance act, 2000 receives the assent of the president. it .....

Commissioner of Central Excise Vs. India Carbon Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2005)(185)ELT329Tri(Kol.)kata

..... to submit a st-3 return for the period from 1-1-98 to 9-6-98, as required under section 70 of chapter v of finance act, 1994 read with rule 7 of service tax rules, 1994. show cause notice was issued proposing levy of interest and imposition of penalty as per sections 75 to 77 of the service tax ..... act, subsequent to validation of levy and collection of service tax on goods transport operator service vide section 117 of the finance act, 2000.the ..... down the provisions of service tax rules making a person other than the goods transport operators responsible for collecting the service tax, and later section 117 of the finance act, 2000 validated levy and collection of service tax on goods transport operator service, retrospectively. we also note that the assessees had obtained a stay order from the .....