Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Court: customs excise and service tax appellate tribunal cestat delhi Page 7 of about 1,373 results (0.196 seconds)

Agauta Sugar and Chemicals Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)9STJ200CESTATNew(Delhi)

..... del.) held that the service tax paid on the basis of self-assessment is tax assessed and validly paid under liability arising under amendment section 71a of finance act, 1994 as inserted by the finance act, 2003 requiring appellant to file such return and appellants not entitled to refund. he also relied upon the decision of the tribunal in the case of ..... that the applicants are deemed to be a person come under section 71 a of the finance act, 1994 and therefore, show cause notice issued under section 73 is not maintainable. he relied open the following decisions:i. commissioner of central excise, meerut-ii v. l. ..... 00 and penalty.2. the ld. advocate on behalf of the applicant submits that a show cause notice dated 8.11.2004 was issued under section 73 of finance act, 1994 proposing demand of servic tax for the period from 16.11.1997 to 02.06.1998 in respect of service tax for "goods transport operators". he submits .....

Cce, Chandigarh Vs. M/S Skynet Builders, Developers, Colonizer and Oth ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... of service to the buyers. this matter has been a subject matter of many disputes. 5. the definition of the service under section 65(105) (zzzh) of finance act, 1994 was amended by finance act, 2010 to add an explanation. the amended definition is reproduced below. (105) taxable service means any service provided or to be provided, - -- -- ( ..... 15. one of the grounds taken by the respondents is that section 11b of the central excise act relating to refund has not been made applicable to service tax levy and there is no provision regarding unjust enrichment in finance act, 1994. 16. in the matter of unjust enrichment, the ld. ar points out that the commissioner ..... has erred in deciding that there was no unjust enrichment involved in the impugned situation. 9. the advocates for respondents argue that the explanation added by finance act 2010 cannot be taken into account for deciding this matter which relates to earlier period. no retrospective effect has been given to the explanation added. the .....

Sajjan Kumar Kariwala Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(159)ELT1131TriDel

..... of the finance act, 1994.3. shri r.k.s. rastogi, consultant, appeared for appellant and shri a.k. agarwal, ld. sdr, appeared for the respondent commissioner. after hearing their submissions, pre-deposit ..... ,000/-.2. the facts of the case are that the appellant is required to file quarterly return st-3 in terms of section 70(1) of the finance act, 1994 for the quarter ending september, 1994. as the appellant did not submit the requisite return in time, a show cause notice was issued to the appellant asking him to explain as to why penalty ..... should not be imposed. the asstt. commr. imposed a penalty of rs. 9,000/- at the rate of rs. 100/- per day for 90 days u/s 77 of the chapter v .....

Zee Telefilms Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(170)ELT157TriDel

..... the appellants clearly reveal that they are working as advertising consultant which is covered within the definition of advertising agency under section 65(2) of the finance act, 1994 and as such they are liable to pay the service tax.5. we have considered the submissions of both the sides. prima facie, we observe ..... , further, submitted that the demand of service tax has been confirmed against them by treating them as advertising agents; that as per section 65(1) of the finance act, 1994 "advertisement" includes any notice, circular, label, wrapper, document, hoarding or any other audio or visual representation made by means of a light, sound, smoke or ..... to do with the actual presentation of the advertisement; that therefore, the appellants who were only acting as an agent of atl/star tv cannot be treated as covered by definition of taxable service under the finance act, 1994 relating to advertisement.4. opposing the arguments shri r.c. sankhla, learned senior departmental representative, .....

Sap India Systems Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)STR32

..... which is pending in the tribunal. by the present order dated 26-4-2004 the commissioner of central excise, in exercise of powers under section 84 of the finance act, 1994, held that the services provided by the applicants were that of management consultant and, therefore, confirmed the duty demand proposed in the review order together with interest ..... /- and penalty of rs. 100/- per day under section 76, rs. 2,000/- under section 77 and rs. 13,00,000/-under section 78 of the finance act, 1994 arises out of the order of the commissioner of central excise (appeals), bangalore. service tax has been levied on the ground that the appellants herein arc rendering management ..... services rendered as management consultant for the period 16-10-1998 to 31-3-2000, (levy of service tax on services of management consultancy was introduced by the finance act, 1998 with effect from 16-10-98) by order no. 8/2002, dated 8-5-2002, the assistant commissioner dropped service tax demanded from the applicants as .....

Commissioner of Central Excise Vs. J.S. Architect Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(188)ELT455TriDel

..... /s. eta engineering ltd. v. cce, chennai (tri.)] wherein the larger bench of the tribunal has held that notwithstanding anything contained in sections 76 and 77 of the finance act, 1994, penalty is not imposable if there was a reasonable cause for not depositing the service tax.3. shri p.m. rao, learned departmental representative, on the other hand; ..... been paid after almost six months, penalty is imposable on the respondents.4. i have considered the submissions of both the sides. sections 76 and 77 of the finance act, 1994 provide for imposition of penalty if any person fails to pay service tax and fails to furnish in due time, the return which he is required to furnish. ..... however, section 80 of the finance act, 1994 provides that no penalty shall be imposable on the assessee for any failure referred to in sections 76 to 79, if the assessee proves that there was reasonable .....

New Industrial Security Force Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)2STR66

1. the appellant has challenged the order of the commissioner (appeals) by which demand of rs. 1,12,856/- made under section 73 of chapter-v of finance act, 1994, was confirmed along with imposition of penalty and payment of interest.2. there is no dispute about the fact that the amount of service tax sought to be recovered includes ..... salary of the security personnel.section 67(v) of the finance act 1994, defines the value of taxable service in relation to service provided by a security agency to a client as under: - "gross amount charged by such agency from the client for .....

Commissioner of Central Excise Vs. Suman Satellite

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... on 16.9.02 as 14th and 15th september, 2002 were holidays being saturday and sunday. they have, therefore, not violated the provisions of section 75a of the finance act, 1994.5. i have considered the appeal of the revenue. i find that the respondents had taken registration certificate within the time prescribed. therefore, no penalty is imposable. ..... did not pay service tax and did not file st-3 return for half year ending 30.9.02 and 31.3.03 under section 70 of the finance act, 1994 and also did not take registration. accordingly, show cause notice was issued to them for recovery of service tax and imposition of penalty. the adjudicating authority confirmed ..... order of the commissioner (appeals).2. the respondent m/s. suman satellite are provider of taxable service of cable operator as defined under section 65 of the finance act, 1994.the respondents had provided cable service to 105 customers and they were charging rs. 200/- per month for the service from each of their customers during the .....

Medpro Pharma Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... or forwarding operations, or both, will all fall within the ambit of the definition of "clearing and forwarding agent" under section 65(25) of the finance act, 1994, so as to attract the levy of service tax? 2. whether only when the clearing and forwarding agent carries out both clearing and forwarding operations, ..... the services provided by the appellant were in the nature of "clearing and forwarding agent" as contemplated by the relevant definition clause 65(25) of the finance act defining "clearing and forwarding agent" which reads as follows: 65(25) "clearing and forwarding agent" means any person who is engaged in providing any service ..... university of stockholm, chairman of the fiata working group for the preparation of model rules for freight forwarding services). freight forwarders are often called clearing agents or act as a clearing agent when dealing with the imports (see gia - trading dictionary of foreign/international trade terms: "freight forwarder").we, are therefore, unable .....

Auto Transport Services Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(107)ECC84

..... the appellants have discharged their service tax liability and the interest leviable thereon before the issuance of show cause notice. sub-section (2)a of section 73 of finance act, 1994 as it stood during the relevant period reads as under: (2a) where any service tax has escaped assessment or has been under-assessed or service tax has not ..... them to show cause as to why penalty should not be imposed on them under different sections of the finance act, 1994. on adjudication the adjudicating authority imposed penalty on the appellants under sections 75a, 76, 77, and 78 of the finance act, 1994. on an appeal preferred by the appellants, the commissioner (appeals) concurred the view of the adjudicating authority ..... cause notice when tax liability is discharged to my mind, the issuance of show cause notice in this case by the department is beyond the provisions of the act.6. in view of the above order-in-appeal deserves to be set aside. i set aside the order-in-appeal and allow the appeal of the .....