Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 1,373 results (0.519 seconds)

Collector of Central Excise Vs. Shriram Ssk Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)LC614Tri(Delhi)

..... both sides, ethyl alcohol being an organic chemical should have normally found a place under chapter 29. however, by virtue of chapter note 2(b), ethyl alcohol has been specifically excluded. further, as per chapter heading 2204 as it stood before the finance bill, 1989, ethyl alcohol which is not suitable for being used as fuel for ..... ethyl alcohol was rightly classifiable under chapter heading 3822.00. he therefore pleaded that the impugned order of ..... budget 1990, ethyl alcohol of any strength had come under chapter sub-heading 22.04. ld. jdr therefore contended that for the period starting from the inception of new tariff act till ethyl alcohol of any strength became classifiable under chapter sub-heading 22.04 pursuant to the finance bill of 1990 i.e., upto 28-2-1990, .....

M/S South Eastern Coalfields Ltd Vs. Cce, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... . 2. subsequently a corrigendum to the notice was issued on 02-11-2004 pointing out the retrospective amendment made in finance act, 1994 by finance act 2003 and the prospective amendment in section 73 of finance act 1994 made by finance act 2004. finally the notice was adjudicated confirming demand of service tax amounting to rs. 1466.73 lakhs with interest and ..... (sc) in favour of the service recipients. going by this decision the demand issued in this case on 02-11-2004 is not maintainable. 11. finance act, 1994 was amended again by finance act 2003 to insert a clause 71a retrospectively for the period 16th day of july, 1997 and ending with the 16th day of october, 1998, reading as ..... decree or order of any court, tribunal or any authority. now the question arose whether this amendment was good enough to issue demands under section 73 of finance act, 1994 on persons who had not paid tax during the said period a per rule 2 (d) (xvii). the dispute raised was that during the relevant period, .....

M/S. Jabalpur Motors Ltd Vs. Cce, Indore

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the issue of show cause notice. however there is delay in payment of tax and failure to file returns. in view of the provisions in section 73(3) of finance act 1994, i am of the view that the scn issued in this case for demanding the duty already paid and imposing penalty is not maintainable because i do not see any ..... appellants had paid service tax from 10.9.2004 and has confirmed the demand for the period july, 2003 to 9th of september 2004. further penalty under section 78 of finance act 1994 equal to the duty payable for the period july 2003 to march, 2006 including the tax already paid for the period 10.9.04 to march, 2006 was imposed. ..... by the main person rendering service in cases where service tax on full value was paid by the main contractor. the fact of payment of service tax by maruti finance ltd is not confirmed from departmental sources in this case. however there have been many assessees, similarly placed and the tribunal has dropped demand against such assessees as may .....

Cce, Allahabad Vesus M/S Hindalco Industries Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... stated is only for an understanding of the situation with reference to changes in law after the issue of the show cause notice in this case. 11. finance act, 1994 was amended again by finance act 2003 to insert a clause 71a retrospectively for the period 16th day of july, 1997 and ending with the 16th day of october, 1998, reading as ..... . 4. the major decision to the effect that provisions of rule 2 (1) (d) shifting incidence from service providers to service receivers was ultra virus provisions of finance act, 1994 was in the case of laghu udyog bharati reported at 1999 (112) elt 365 sc. during the said period there were some service receivers who had paid service tax ..... section 71 shall apply accordingly.';" 12. still there appeared to be difficulty in recovering the amounts not paid during the said period because section 73 of finance act, 1994 enabling issue of demand short levy did not include returns filed in the new section 71a inserted as indicated above. 13. section 73 was amended by .....

M/S Science Centre Vs. Cce, Jaipur-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... sympathetic consideration by the tribunal. 3. the counsel also submits that as per the impugned order penalties are imposed both under section 76 and 78 of the finance act, 1994. he argues that there is no justification for imposing penalties under both the sections. he points out the following decisions of punjab and haryana high court in ..... completing by 18.8.2006, that is before adjudication. so there is a case for waiver of the penalty invoking the provisions of section 80 of the finance act, 1994. he concedes that there was failure on the part of the appellants to appear before the commissioner (appeals) on both the occasions when it was decided ..... by the order of the commissioner (appeals) they had filed an appeal before the tribunal and argued that there was sufficient cause for invoking section 80 of finance act, 1994 for waiver of the penalties imposed on them. they submitted that this could not be explained to commissioner (appeals) because the order was passed by the commissioner .....

Engineers India Technical Services Vs. C.C.and C.Ex, Raipur

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

..... circulars. had the appellant gone through the provisions of the finance act, 1994, there would be no occasion for a doubt as to its liability to service tax. 13. on the aforesaid analyses, i find no error in the ..... to issue any instruction/guidance to field formations, there is no legislative authority for the board to be issuing comprehensive commentary on the entire gamut of the finance act, 1994 the appellant could hardly claim to have been misled by a board circular issued in respect of a wholly distinct service and drawing generic jural principles from such ..... directed recovery of the same along with interest under section 75 and penalty as stipulated in the order, in terms of sections 76, 77 and 78 of the finance act, 1994. 6. the appellant preferred an appeal contending that board circular 7.10.98, a trade notice dated 11.6.97 issued by new delhi commissionerate and several .....

M/S. R.N. Singh Vs. Commissioner of Central Excise, Allahabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... and power management institute vs. cce, bhopal [2009 (15) str 164 (tri-del)] has held that as the impugned order has set aside penalties under section 80 of the finance act, 1994, the demand confirmed for the extended period cannot be sustained. further in the case of solitz corporation vs. cst, new delhi [2009 (14) str 642 (tri-del)], it ..... taken as a reasonable cause for failure to deposit of service tax. as such, he has not imposed any penalty by invoking section 80 of the finance act, 1994. section 80 is to the effect that no penalty shall be imposed on the assessee for any failure referred to any section 76,77 or 78 of the ..... 2010. by drawing attention to the finding of joint commissioner wherein he has not imposed any penalty under various provisions of finance act, 1994, as proposed in the notice and by invoking the provisions of section 80 of the finance act, 1994, learned advocate submits that this fact itself establishes that there was no suppression or mis-statement on the part of .....

M/S. Seksaria Biswan Sugar Factory Ltd Vs. Commissioner of Central Exc ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... confirmed against the applicant by denying them the benefit of modvat credit of service tax paid on various services. in addition, penalties stands imposed upon him under various sections of finance act, 1994. 2. after hearing both sides, we find that the appellants are engaged in the manufacture of sugar. for sale of their final product, they availed the services of the commission .....

Kisan Sahkari Chini Mills Ltd Vs. Cce, Meerut-ii

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... is brought under the fold of law. the term consignment notes having been defined by rule 4b it is to be read together with section 65 (50b) of finance act 1994. according to rule 4b, goods transport agency which should necessarily satisfy the requirement of section 65 (50b) if that agency provide service in relation to transport of goods ..... . rule 4b has given meaning as to what is consignment note in view of appearance of that terms in section 65 (50b) of the finance act, 1994, rule 4b of the service tax rules, 1994 reads as under:- rule [4b. issue of consignment note. any goods transport agency which provides service in relation to transport of goods by road ..... very narrow campus, we looked into the law leading these facts. it is not disputed that goods transport agency service falls under the taxing entry 65 (105) (zzp) of finance act 1994which reads as under:- 65(105) taxable service means any service provided or to be provided - (zzp) to a customer, by a goods transport agency, in .....

M/S. Bank of Baroda Vs. Cce, Jaipur-i

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

..... and a subsidiary of the bank of baroda had provided business auxiliary service, a taxable service defined in section 65(19) of the finance act 1994 (the act); had received consideration from its customers towards fee for permitting pre-closure of loans; had failed to disclose the consideration so received in its st-3 ..... within the ambit of banking and financial services as defined in section 65(105)(zm) read with section 65(12). by the finance act, 2004 clause (viii) was introduced in section 65(12) of the act incorporating other financial services viz. lending etc. also within the ambit of banking and other financial services. as the consideration received by ..... paragraph (5) of the show cause notice, it is stated that the appellant is registered with the national housing bank to carry on the business of housing finance; that the national housing bank is remitting service tax on pre-payment charges collected from the appellant; and that the appellant is availing cenvat credit on the service .....