Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Court: customs excise and service tax appellate tribunal cestat delhi Page 8 of about 1,373 results (0.144 seconds)

Sara Services and Engineers Pvt. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the appellant to pay service tax amount rs. 1,43,564/- and imposed penalty of the like amount under section 76 of the finance act and also a penalty of rs. 2,000/- under section 77 of chapter 5 of the finance act, 1994.2. the learned authorised representative for the appellant has contended that earlier on 16-11-1998, a show cause notice was issued .....

Cce Vs. Shri Dhaneshwar Chakresh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(114)ECC323

..... respondent in proof of his actual income from photography services.7. the provisions under section 85(4) of the finance act, 1994 reads as under: the [commissioner] of central excise (appeals) shall hear and determine the appeal and, subject to the provisions of this chapter, pass such orders as he thinks fit and such orders as he thinks fit and such orders may include ..... , he can go through the evidences that may be produced before him. to my mind, the learned commissioner (appeals) has correctly followed the provisions of section 85(4) of the finance act and re-determined the service tax liability interest and penalty thereof.9. accordingly, i do not see any reason for interference in the impugned order. the appeal filed by the .....

Pankaj Oil Trading Corporation Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(115)ECC286

..... to rs. 25,000/- and rs. 15.100/- to rs. 4,000/- and confirms the penalty of rs. 1,59,258/- imposed by the adjudicating authority under section 78 of chapter v of the finance act, 1994. the appellant was a service tax provider in the category of 'clearing and forwarding agent' registered under section 69 of the said ..... act having registration number cfa/ahd-i/131 dated 18.2.2002.2. a show cause notice was issued to the appellant on 7.11.2002 alleging that the noticee ..... was not available, the appellant not having suppressed the facts and having co-operated with the department ought not to have been imposed penally under section 78 of the said act.6. the learned authorized representative for the department, on the other hand, argued that the amnesty scheme was not applicable to appellant since the appellant was already registered much .....

Mukund K. Roongta Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)(107)ELT38TriDel

..... case are as under : 2. the appellant was engaged in the profession of stock broker and also registered with the central excise department under section 69 of chapter v of the finance act, 1994. the appellant deposited the service tax within time. however, the requisite returns were filed beyond the time prescribed under the ..... act. a penalty of rs. 9,900.00 was imposed on the assessee under section 77 of the act. the appellant filed appeal and the same was dismissed.3. the learned counsel appearing on behalf of ..... appellant submits that no show cause notice was issued under the time stipulated under section 70(2) of the act. he further submits that a show cause notice was issued under section 80 while notice was to be issued under section 70.he further submits that the required tax .....

NavIn Chemical Enterprises Vs. Commr. of C. Ex., Bhopal

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(81)ECC350

..... ), therefore, the order passed by the commissioner (appeals) in the circumstances, is non-est.5. we have heard the learned sdr. we note that under section 84 of chapter v of the finance act, 1994 there is no provision for review of order and directing the deputy commissioner to file appeal before commissioner (appeals). in the circumstances, the appeal filed by deputy commissioner and ..... commissioner. in the instant case the commissioner instead of revising the order passed by the deputy commissioner followed a wrong course which was not permitted under section 84 of chapter v of the finance act, 1994. he submits that since there was no power vested in the commissioner to review the order passed by the deputy commissioner to file an appeal before the commissioner .....

Rewa Gases Pvt. Ltd. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(81)ECC765

..... been raised within the stipulated period from the date of revalidation of the relevant provisions vide which the appellants had been brought in within the scope of the finance act, 1994. the counsel did not make much stress on that argument.7. we have also gone through the record and in our view the demand has been raised ..... the appellants against the impugned order passed by the commissioner dated 24-12-2001 vide which he reviewed the order-in-original of the deputy commissioner under the finance act, 1994 read with service tax rules and directed the appellants to pay the service tax of rs. 11,663/- along with interest and also imposed penalty of rs. ..... on the goods transport operators w.e.f. 16-11-1997.they were served with a show cause notice for contravention of section 70 of the finance act, 1994 (hereinafter referred to as the 'act') for having not furnished prescribed quarterly st-3 returns for the period november, 1997 to june, 1998. the deputy commissioner, however, dropped the .....

Emm Jay Travels and Exports P. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(86)ECC108

..... deputy commissioner, central excise division, jalandhar granting refund of rs. 19,816 is set aside under section 84 of chapter v of finance act, 1994. the notice is directed to deposit the sum of refund received by them in respect of service tax deposited on 6.1.98 or prior to 6.1.98 ..... authority, an assessee is bound within four corners of statute and the period of limitation prescribed in the central excise act and the rules framed thereunder must be adhered to. the authorities functioning under the act are bound by the provisions of the act.' in view of the above, the order-in-original no. 328/dc/99 dated 11.1.2001 passed by .....

Cce Vs. Genus Overseas Electronics Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)LC153Tri(Delhi)

..... their tax liabilittes by depositing a cheque for the required amount in the authorized banks. (ii) as per rule 6(1) of the service tax rules, 1994 read with section 68(1) of the finance act, 1994, an assessee is required to pay service tax on monthly/quarterly basis by 25th of the succeeding month. in the event of failure to pay tax by ..... central excise rules. the present reference is also in regard to the same rules. after taking note of its earlier decisions rendered in the context of provisions of income tax act, the hon'ble high court held that date of receipt of the cheque should be treated as date of payment of duty and not the date of realization of the .....

Ajanta Color Lab Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)2STR351

..... material utilized while rendering photographic services, should be deducted. he also relied upon the notification 12/2003-st dated 206.2003 issued under section 93 of the finance act, 1994 by the central government by which so much of the value of all taxable services as is equivalent to the value of goods and materials sold by the ..... the appeal came to be dismissed by order dated 28.4.2005.5. the learned counsel for the appellant has contended before us that under section 67 of the finance act, 1994, the value of the taxable service does not include "the cost of unexposed photographic films, unrecorded magnetic tape or such other storage devices, if any, sold to ..... to make the pre-deposit.3. the appellants are engaged in the development and taking out prints of exposed photographic films and are registered under the service tax rules, 1994 for payment of service tax in the category of photography services, which is a taxable service as defined under section 67 (104) (zb) [now section 67 ( .....

Commissioner of Central Excise Vs. Mankodi Enterprises

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. this appeal is filed by commissioner of central excise, bhopal against the impugned order dropping the penalty imposed on the respondent under sections 75a, 76,77 & 78 of the finance act, 1994.2. the respondent m/s. mankodi enterprises, jabalpur are clearing and forwarding agent of m/s. exide industries ltd. since 1998 and they were liable to pay tax from 1- ..... the service tax in time. therefore, we are of the view that notwithstanding anything contained in the provisions of sections 76 & 77 of the finance act, 1994, the appellants are entitled for benefit of section 80 of the finance act and accordingly, we hold that no penalty should be imposed on the appellants." they also relied on the decision of the tribunal in catalyst capital .....