Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Court: customs excise and service tax appellate tribunal cestat delhi Page 13 of about 1,373 results (0.251 seconds)

Zee Telefilms Ltd. and Star India Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(93)ECC553

..... in relation to broadcasting in india and broadcasting services rendered by them would come within the ambit of service tax in terms of section 137 of the finance act, 1994.a show cause notice dated 7.12.2001 was issued to m/s star india pvt.ltd. on the similar allegation regarding the services rendered by ..... received by the general public either diirectly or indirectly through the medium of relay stations and all its grammatical variation and cognate expressions shall be construed accordingly." 9. finance act, 2002 made amendments to the provisions relating to broadcasting with retrospective effect from 16th july, 2001. the amended provisions read as follows: 'broadcasting' has the ..... of atl/expand and star is carried out outsie india and hence is not taxable. the appellants submit that the amendment which was brought under the finance act, 2002 with retrospective effect could at the most make the appellants liable to pay service tax on the amount received by then from atl/expand/star .....

Garg and Associates Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(102)ECC80

..... to be imposed in case of failure to pay the tax for every day after due date. the interest is also payable by the appellants under section 75 of the finance act, 1994 which clearly mandates that every person liable to pay tax shall pay interest, if he fails to credit the tax within the prescribed period. accordingly i find no merit in ..... specified by the high court. it has also been contended by the learned advocate that the penalty of rs. 100 per day is not imposable under section 76 of the finance act, 1994. this matter stands decided by the larger bench of the tribunal in the case of eta engg. ltd. v. cce, chennai, 2004 (174) elt 90 (t-lb) wherein it has ..... 1. m/s garg & associates have filed this appeal challenging imposition of penalty under section 76 of the finance act, 1994 and demand of interest on the service tax paid delayed.2. i heard shri k.k. anand, learned advocate for the appellants, and shri s. bhatnagar, learned dr for the .....

Biswanath Prasad and Sons Vs. Commr. of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(187)ELT81TriDel

..... , are liable to pay service tax for the period in dispute.4. the definition of "clearing and forwarding agent" as detailed in clause 25 of section 65 of the finance act, 1994 reads as under : "(25) clearing and forwarding agent" means any person who is engaged in providing any service, either directly or indirectly/connected with the clearing and forwarding ..... counsel has contended that the activities of the appellants do not fall within the ambit of clearing and forwarding agents as defined in section 65 clause 25 of the finance act, 1994 and that they are only selling agents of their principal company m/s.raymond ltd. and as such were not liable to pay service tax for the period ..... category. earlier to that, the commission agents were exempted from payment of service tax through a notification no. 13/2003-s.t., dated 20-6-2003. this act on the part of the department, also goes long way to corroborate the plea of the appellants that they did not fall within the category of the clearing and .....

L.S. Nalwaya and Co. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(109)ECC46

..... have not imposed any penalty on the appellants.6. the interest for delayed payment of service tax is chargeable under the provisions of section 75 of the finance act 1994. the said section 75 of finance act 1994 is as follows: section 75- interest on delayed payment of service tax: "every person, [liable to pay the tax] in accordance with the ..... the authorities and as the appellant had not complied with the direction of the hon'ble high court, the interest is correctly changed under section 75 of the finance act 1994.5. considered the submissions made by both sides and perused the records. i find from the records that the appellant has discharged the service tax liability in june ..... recovery of sales tax was stayed. we find it difficult to accede to this contention because there is nothing in the language of section 8(1a) of the act which prevents the running of interest because of the operation of nay stay order. indeed, the liability to pay interest is created by the statute and the .....

Dewal Tours and Travels Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(107)ECC90

..... rs. 1,00,161/- be not demanded from them and why penalty be not imposed on them under section 76, 77, & 78 of the finance act, 1994 for the violation of the provisions of finance act in respect of collection of service tax and not remitting the same to the government. the appellants deposited part of the amount of service tax on 31 ..... along with interest thereon for the whole period and have also deposited 25% penalty imposed upon them under section 78 of the finance act, 1994.7. i find that in this case the appellants have not adhered to the provisions of finance act and should have been more careful to file return and to pay service tax to the authorities. but govt. of india ..... , ministry of finance, vide d.o. letter no. 137/39/2004-cx.4 dated 28.9.2004 promoted an amnesty scheme which reads .....

Commissioner of C. Ex. Vs. Planners India (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)8STT129

..... section 76, coming to the conclusion that the appellants have put forth reasonable cause for waiving the penalty as per the provisions of section 80 of the finance act, 1994. i find from the order-in-appeal that the commissioner (appeals) has discarded the plea of the respondent regarding the application of provisions of section 80.4 ..... in-appeal dated 25-8-2005 wherein the commissioner (appeals) has allowed the appeal of the respondents in respect of penalty imposed under section 76 of the finance act, 1994, but upheld other penalties which have been imposed on the respondents.2. none appeared on behalf of the respondents but there is request to decide the ..... tax. the case specifically attracts the provisions of section 78 of the finance act, 1994 and they are liable for penal action under the said section. however, the assistant commissioner in his order-in-original has also imposed penalty under section 76 of the said act for the same failure, which is not justified. i therefore, set .....

Commissioner of Central Excise Vs. Data Infosys Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... to grant the credit of the input service to the out put service only with the condition that it will fall under the same clause 90 of section 65 of finance act, 1994.6. at the same time it has to be noticed that the definition in the said rules in respect of input service is mentioned as : "input service" means any taxable .....

Enbee Express Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... upholding the order-in-original, by which penalty of rs. 35,425/- was imposed on the appellant under section 76 of chapter v of the finance act, 1994 and penalty of rs. 1,000/- under section 77 of the said act.2. there is no dispute over the fact the appellant was engaged in courier service which was taxable service. admittedly, the assessee ..... had contravened the provisions of section 68 of the act, on as many as 40 occasions up to march, 2000. it had ..... st 3 returns late. therefore, show cause notice dated 9-10-2000 was issued to the assessee in respect of penalties imposable under sections 76 and 77 of the act, for contravention of the provisions of sections 68 and 70, respectively.3. the appellant in their reply dated 7-11-2000 to the show cause notice contended that they .....

Bharat Sanchar Nigam Limited Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC185

..... and 21/05/2001. show cause notice was issued to the appellant for imposing penalty and recovery of interest, as per the provisions of the finance act, 1994.the adjudicating authority imposed penalty under section 76 of the finance act, 1994 and also sought to recover the interest from the appellant under section 75. the commissioner (appeal) on an appeal reduced the penalty imposed, but upheld ..... december, 2000 till the discharge of the service tax liability of the appellant.hence, the appellant is liable to pay the interest as per provisions of section 75 of the finance act, 1994, on the service tax liability from 19th december, 2000 till the discharge of the service tax liability.7. as regards, the penalty imposed on the appellant under section 76, i .....

Man Structural Limited Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... pay service tax at the applicable rate of 5% along with interest and also required to file st-3 return in the manner as prescribed under section 71 of the finance act, 1994. therefore, the applicant failed to make out a prima-facie case for waiver of pre-deposit of entire amount of service tax. accordingly, the applicant is directed to pre-deposit ..... on goods transport operator. he submits that their case is covered under section 71a of the finance act, 1994 and, therefore, show cause notice issued under section 73 is not sustainable as held by the hon'ble supreme court in the case of cce, meerut-ii v. l.h ..... for waiver of pre-deposit of service tax of rs. 2,02,729/- and penalty of rs. 500/-along with rs. 100/- per day imposed under section 76 of the finance act, 1994.3. the learned advocate on behalf of the applicant submits that in this case, the service tax was demanded for the period from 16.11.1997 to 2.6.1998 .....