Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Court: customs excise and service tax appellate tribunal cestat delhi Page 16 of about 1,373 results (0.290 seconds)

Panther Detective Services Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)8STT215

..... to pay the revised duty amounts so worked out.8. coming to the penalty amounts, the contention of the learned counsel is that in terms of section 80 of the finance act, 1994, no penalty is warranted on the appellants. the contention is that the appellant had been making payment of duty in time and wrong valuation is a bona fide error and .....

Wild Expedition Tours and Travels Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)8STT229

..... for the benefit of the exemption available under notification no. 21/03-st dated 20-11-2003. under the said notification, taxable services specified in section 65(105) of the finance act, 1994 is exempted from the whole of service tax, if the same is provided to any person in respect of which payment is received in india in convertible foreign exchange. the .....

The Management Group Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)11STJ173CESTATNew(Delhi)

1. the appellant challenges the order of the commissioner (appeals) upholding the order-in-original imposing penalty of rs. 20,551/- under section 76 of the finance act, 1994, for late payment of service tax.the appellant did not file any reply to the show cause notice.2. the learned authorised representative for the appellant submitted that the appellant ..... .there was delay of only about four months. it was submitted that since the appellant honestly deposited the dues, penalties should not have been imposed under section 76 of the act. moreover, there was a extra-ordinary-tax-payer friendly scheme, benefit of which has not been given to the appellant. it was also submitted that the appellant was suffering from .....

Amba Polytubes Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... 2005 and received the payment thereof. i also find the adjudicating authority has rightly confirmed the demand under the proviso to section 73 of the finance act 1994 and invoking penal action under sections 76, 77 & 78 of the act ibid. i find that the demand confirmed and penalties imposed are justified. the case laws cited by the appellant are different from the facts .....

Cce Vs. Skypack Services

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... 1. revenue filed this appeal against the order of the commissioner (appeals), whereby adjudication order was modified insofar as penalty under section 78 of the finance act, 1994 was upheld for the period upto august, 2004 and the amount of penalty was reduced from rs. 7,85,095/- to rs. 2,61,185/-.2. ld. dr ..... in filing of return have no force. it is noted that the commissioner (appeals) upheld the adjudication order in respect of the imposition of penalty under section 78 of the act upto august, 2004 (i.e. prior to registration). so, i do not find any reason to interfere the order of the commissioner (appeals). accordingly, the appeal filed by ..... stipulated period. it is seen that the adjudicating authority confirmed the demand of tax and imposed penalty under section 78 of the act for suppression of fact. the commissioner (appeals) observed that section 76 of the act for imposition of penalty for non-filing of return was proposed in the show cause notice. but no penalty was imposed under .....

Guru Nanak Dev Electricals Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)9STR100

1. none appeared on behalf of the appellants. by letter dated 29-8-2007, the appellants requested to decide the matter in their absence on the basis of record. heard the id. dr. and perused the record. it is seen that the show cause notice under section 84 of the finance act, 1994 was issued on 9-11-2006 and the date of hearing was fixed on 15-11-2006. the impugned order was passed on 21-11-2006. it is contended that sufficient opportunity of personal hearing was not given to the appellants. i agree with the submissions of the appellants.accordingly, the impugned order is set aside and the matter is remanded back to the commissioner to decide the matter afresh after affording an opportunity of hearing to the appellants. the appeal is allowed by way of remand.

Competent Automobiles Co. Ltd Vs. C.S.T., New Delhi

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

..... 27.9.2007 is to be nullity for patent lack of jurisdiction. it is a formal order passed by the authority exercising statutory powers authorizing assessment of service tax liability. finance act, 1994 clearly provides an appellate remedy to be pursued within three months from the date of order of which the assessee is aggrieved. 7. in the circumstances, the petitioner/ assessee cannot ..... rs.1,26,48,080.91 apart from interest under section 75 for providing business auxiliary service during february 2004 to march 2006, on the gross commission received from maruti finance, a unit of maruti udyog ltd. rs.24,65,694.27 already remitted by the assessee was appropriated and is so recorded in the order. 2. against the adjudication order .....

M/S. Agarwal Trading Co. Vs. Commissioner of Central Excise Jaipur Ii

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

..... he observed that since it is a new tax, so he takes a lenient view and extends the benefit of section 80 of the finance act, 1994 for the purpose of imposition of penalties under section 78 of the finance act, 1994. as such, no penalty was imposed under section 78. the said part of the order of the deputy commissioner was not appealed against ..... on merits of the case, i find that the show cause notice which was issued on 26.4.06 proposing imposition of penalties under various sections of the finance act, 1994 culminated into an order passed by original adjudicating authorities after holding the demand of duty along with imposition of penalties under section 76 and 77 of the ..... period 8.7.04 to 3.2.2005 is barred by normal period of limitation. further, the original adjudicating authority having granted the benefit of section 80 of the finance act to the appellant, has held that there was no suppression on the part of the assessee. if there is no suppression, i fail to understand as to how the .....

Satake India Engineering Pvt. Ltd. Vs. Commissioner (Adjudication), C. ...

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

..... transactions in issue, to consider whether these transactions authorize levy of service tax under the relevant taxable categories qua the relevant provisions of the finance act, 1994; despite invitation by revenue to undertake an independent analysis of the transactions and relevant provisions of the act, to record findings as to the appellants liability to tax. 4. the appellant company is a registrant under the ..... act, for providing the taxable business auxiliary service (bas); management, maintenance or repair service (mmr)l and erection commissioning or installation service (ecis). pursuant to audit .....

Gujarat Ambuja Cements Ltd Vs. Cce, Chandigarh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... excise rules, 1944 were amended first by issue of notification 20/82-ce dated 20-02-82 and the notification was given effect to retrospectively with effect from 1944 by finance act, 1982. the following explanations were added in rule 9 and 49. 16. rule 9 before the same was amended was as follows :- rule 9. time and manner ..... argues that rule 31 of the central excise rules, 2002 has given the power to cbec to issue supplementary instructions. manual is of supplementary instructions is published. part-i chapter 3 of this manual (para 1.5 and 2.1) deals with captive consumption and it is clearly laid down that there is duty liability on goods captively consumed ..... expression job worker shall be deemed to mean the person who undertakes the process or processes that brings into existence the finished goods, complete in all respects, falling under chapter 61 or 62 of the said first schedule, in his factory. for the removal of doubt, it is further clarified that the job-worker may also get part of .....