Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Court: customs excise and service tax appellate tribunal cestat delhi Page 4 of about 1,373 results (0.204 seconds)

JaIn Bidi Udyog and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(113)ECC453

..... the appellants in january 2003 proposing to demand the service tax payable on the services received by them from goods transport operators under section 72 and 73 of the finance act, 1994. the appellants contested the service tax liability.the adjudicating authority confirmed the demand on all the appellants and also imposed penalties. on an appeal, the commissioner (appeals) ..... tax has been escaped assessment or has been under-assessed or has not been paid or has been short paid. a) where under the rules made under this chapter, a periodical return showing particulars of service tax paid during the period to which the said return relates, is to be filed by an assessee, the date on ..... rules c) in any other case, the date on which the service tax is to be paid under this chapter or the rules made thereunder. ii) a case where the service tax is provisionally assessed under this chapter or the rules made thereunder, the date of adjustment of the service tax after the final assessment thereof ii) .....

Onkar Travels (P.) Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)10STT244

..... notice to the appellants under section 74 of the finance act, 1994, for the rectification of correction. the said section is reproduced below: (1) with a view to rectifying any mistake apparent from the record, the central excise officer who passed any order under the provisions of this chapter may, within two years of the date on ..... law makers in their own wisdom, provided for the contingencies, like in this present case within the statute. as per provisions of the section 85 of the finance act, 1994 during the relevant period provided remedy to these kind of assessment. the provisions of section 85, during the relevant period was as under: (1) any person ..... were assessed finally by the superintendent of service tax. a show cause notice was issued by the deputy commissioner of service tax under section 74 of the finance act, 1994, to enhance the assessment, and a allegation of short levy was made on the appellant. the adjudicating authority confirmed the demand and also imposed penalty, on .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... 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 (32 of 1994), as modified by section 116 of the finance act, 2000 (10 of 2000), shall have effect and be deemed always to have had effect subject to the following further modifications, namely: (a) in ..... . during 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) "assessee" means a person liable .....

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... period commencing on and from the 16 day of july, 1997 and ending with the 16^th day of october, 1998, the provisions of chapter v of the finance act, 1994 (32 of 1994), as modified by section 116 of the finance act, 2000 (10 of 2000), shall have effect and be deemed always to have had effect subject to the following further modifications, namely: (a) in ..... under: 116. during the period commencing on and from the 16^th day of july, 1997 and ending with the 16^th 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) "assessee" means a .....

CalvIn Wooding Consulting Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR411

..... . 169, 170 and 171 of 2005 filed by the revenue), the allegation was that, the service provider had provided "consulting engineer" service under section 65(31) of chapter v of the finance act, 1994. in the service tax appeal no. 172 of 2005 (filed by the revenue) and service tax appeal no. 162 of 2005 (filed by the service provider), the ..... all the appeal memos of the service provider, it is stated as follows: the service provider, provided services as a consulting engineer, as defined under section 65(25) of the finance act, 1994, as existed at the relevant time, to m/s grasim industries ltd., staple fibre division, birlagram, nagda - 456 331 (m.p.) and hereinafter referred to as, the ..... of central excise] in form st-1 for registration within a period of thirty days from the date on which the service tax under section 66 of the finance act, 1944 (32 of 1994) is levied: provided further that a person who is a non-resident or is from outside india, does not have any office in india, and is .....

S.V. Electricals Limited Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)LC325Tri(Delhi)

..... further note that the orders were reviewed by the commissioner who directed the subordinate officer to file appeals.9. on perusal of section 84 of the finance act, 1994, we note that this section does not empower the commissioner to review the orders passed by the authorities below under him and issue directions to them ..... below.6. we have heard the rival submissions . we have perused the various sections of the finance act, 2000 and the retrospective amendments.7. in the instant case, we note that service tax was imposed under finance act, 1994 on certain services. the assessees went up to the supreme court. the hon'ble supreme court in ..... the case of laghu udyog bharati cited above held certain sections ultra vires. finance act, 2000 amended the sections retrospectively and therefore, those demands which were .....

Ruby Woollen (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(81)ECC796

..... court judgment in the case of laghu udyog bharati [1999 (112) e.l.t. 365 (s.c.)] and others. with the amendment retrospectively under the finance act, 2000 revision proceedings under section 84 of chapter v of the finance act, 1994 were initiated and the learned commissioner after examining the various amendments passed order as indicated above.3. when the matter was called none appeared for ..... appeal against the order passed on review by the commissioner of central excise holding, "in view of the above subject order-in-original is revised under section 84 of chapter v of finance act, 1994 and the party is directed to calculate and supply the gross freight figures for the period 16-11-1997 to 2-6-1998 based on a chartered accountant's .....

Mahavir Generics Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(95)ECC54

..... commissionerate vide his order dated 31.12.2001 directed the appellant to continue their registration as clearing and forwarding agent and to comply with the provisions of finance act, 1994 and the rules thereunder. the appeal filed by the assessee was dismissed by the commissioner (appeals) under the order impugned. the issue that comes up ..... 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, ..... been functioning as their consignment agent for sale of their products throughout india. when service tax was introduced on clearing and forwarding agent service under chapter 5 of finance act 1944 w.e.f.16.7.97 the appellants got themselves registered with the central excise authorities and started paying service tax on the commission .....

Aditya Cement Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)9STJ6CESTATNew(Delhi)

..... .2004 notified the following service receivers as liable to pay the service tax: in exercise of the powers conferred by sub-section (2) of section 68 of the finance act, 1994 (32 of 1994), the central government hereby notifies the following taxable services for the purposes of the said sub-section, namely: (i) in relation to a telephone connection or pager ..... service tax thereon shall paid by such person and in such manner as may be prescribed at the rate specified in section 66 and all the provisions of this chapter shall apply to such person as if he is the person liable for paying the service tax in relation to such service.6. it can be noticed from the ..... revenue to direct the appellant to discharge the service tax liability as service receiver, on the face of the fact that notification under section 68(2) of the finance act, 1994, was issued by the central government only on 31st december 2004.if the contention of the learned sdr is to be accepted, then there was no necessity for .....

Real Mathematic Classes Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... finance act, 1994. the order was passed in exercise of suo moto revisional power under section 84 of the finance act. section 84 of the act lays down that the commissioner may call for the record of proceedings in which an adjudicating authority has passed any decision or order, make such inquiry or cause such inquiry to be made and, subject to the provisions of this chapter ..... excise, ludhiana v. sigma steel tubes context of section 11ac of the central excise act which is pari materia to section 78 of the finance act, 1994 and therefore, lends no assistance to the appellant. section 78 of the act provides for imposition of penalty in cases of fraud, collusion, wilful mis-statement or ..... meaning of sub-clause (zzc) of clause (105) of section 65 of the finance act since the beginning of the enactment."commercial training or coaching" has been defined in clause (26) of section 65 of the finance act to mean any training or coaching provided by a commercial training or coaching centre and .....