Court : Delhi
..... the present petitioner, to consider the prayer made therein to declare that the ship broking activity of the petitioner is not liable to tax under chapter v of finance act, 1994;c) issue such other writ/order/direction and further orders as the hon'ble court may deem just and proper in the facts and circumstances of ..... same.9. it may be noted here that the petitioners have not challenged the constitutional validity of section 65(105)(zzb) or 65(19) of the finance act as amended from time to time. the questions raised relate to interpretation of the said sections and not constitutional validity.questions relating to interpretation of a ..... inputs, processing of good (not amounting to manufacture), or provisions of services on behalf of clients by including them in the definition of 'business auxiliary services'. the finance act, 2005, w.e.f. 16th june, 2005, made further amendments and expanded the scope of 'business auxiliary service' by including commission agents. presently sections 65(105 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... circulars. had the appellant gone through the provisions of the finance act, 1994, there would be no occasion for a doubt as to its liability to service tax. 13. on the aforesaid analyses, i find no error in the ..... to issue any instruction/guidance to field formations, there is no legislative authority for the board to be issuing comprehensive commentary on the entire gamut of the finance act, 1994 the appellant could hardly claim to have been misled by a board circular issued in respect of a wholly distinct service and drawing generic jural principles from such ..... directed recovery of the same along with interest under section 75 and penalty as stipulated in the order, in terms of sections 76, 77 and 78 of the finance act, 1994. 6. the appellant preferred an appeal contending that board circular 7.10.98, a trade notice dated 11.6.97 issued by new delhi commissionerate and several .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... and a subsidiary of the bank of baroda had provided business auxiliary service, a taxable service defined in section 65(19) of the finance act 1994 (the act); had received consideration from its customers towards fee for permitting pre-closure of loans; had failed to disclose the consideration so received in its st-3 ..... within the ambit of banking and financial services as defined in section 65(105)(zm) read with section 65(12). by the finance act, 2004 clause (viii) was introduced in section 65(12) of the act incorporating other financial services viz. lending etc. also within the ambit of banking and other financial services. as the consideration received by ..... paragraph (5) of the show cause notice, it is stated that the appellant is registered with the national housing bank to carry on the business of housing finance; that the national housing bank is remitting service tax on pre-payment charges collected from the appellant; and that the appellant is availing cenvat credit on the service .....
Tag this Judgment!Court : Delhi
..... .r. 907 (bom) answered in the negative the following question: "whether, without there being any adjudication in any of the proceedings as provided under chapter 5 of the finance act, 1994 coercive steps can be taken by the revenue, for recovery of service tax or penalty or interest." the court there was dealing with a case where ..... (1) (ii) of the finance act 1994 presupposes the arrival of a satisfaction regarding the assessee having collected service tax but failing to pay to the department as envisaged in section 89 (l) (d) ..... , it is not clear whether the dgcei was conscious of the pending proceedings and show cause notices issued by the cst under section 73 (1) of the finance act, 1994 and the proceedings consequent thereto. this aspect is significant since the invocation of the powers of arrest without warrant under section 90 (l) read with section 89 .....
Tag this Judgment!Court : Delhi
..... under the purview of "excisable goods" and so was not covered within the exclusion clause of definition of "business auxiliary services", under section 65(19) of the finance act, 1994. however, since 1 st july 2012 the processes undertaken by kbl were covered under the negative list of services and therefore not amenable to service tax. the case of ..... of list ii of schedule vii to the constitution. the case of the respondents on the other hand is that service tax introduced by way of chapter v to the fa 1994 is within the legislative competence of the parliament to levy and collect. the topic of legislation is sought to be traced to the residual entry ..... any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged. explanation 3. for the purposes of this chapter, - (a) an unincorporated association or a body of persons, as the case may be, and a member thereof shall be treated as distinct persons; (b) an .....
Tag this Judgment!Court : Delhi
..... 66b and 66e. the relevant provisions of the finance act 2012 read as under: 143. in the finance act, 1994- ... (c) after section 65a, the following section shall be inserted with effect from such date as the central government may, by notification, appoint, namely:- interpretations. 65b. in this chapter, unless the context otherwise requires,- ......... (22) ..... drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration." impugned provisions of the finance act 1994 9. by the finance act 2011the following sub-clauses, (zzzzv) and (zzzzw) were inserted in sub-section 105 of section 65 of the fa making the following transactions ..... which correspondingly stands consumed by the service receiver. it is this principle of equivalence which is inbuilt into the concept of service tax under the finance act, 1994. that service tax is, therefore, a tax on an activity. that, service tax is a value added tax." 71. in the counter affidavit .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... the service provider as pure agents of the service recipient. however, this rule has been struck down as ultra vires the provisions of section 66 and section 67 of the finance act, 1994 by honble delhi court in the case of intercontinental consultants and technocrafts pvt. vs. union of india and others ltd. reported in 2012 tiol-966-hc-del.-st. in ..... that the contracts of the appellant with their customers were for repair of transformers, that when repair and maintenance service is taxable and in term of section 67 of the finance act, 1994, service tax is chargeable on the gross amount charged, value of the goods used for providing service would have to be included in the assessable value of the service, that ..... m/s.paramax electronics pvt. ltd. 16/comm./noida/2012-13, dt. 27.7.12, passed by cce, noida 1,32,62,762/- along with interest u/s 75 of finance act, 1994 1,32,62,762/ u/s 78 ibid. 3. m/s. mahendra engineering ltd. 23/comm./lko/st/2011-12,dt. 28.11.11, passed by cce, lucknow 2,21 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... of rs.14,40,000/- and enquiry revealed that one of the directors of the assessee was receiving rent and therefore service tax was leviable under section 68 of the finance act, 1994 along with interest. this perception of the revenue should have put it on notice that the assessee was perhaps not the provider but the leasee immovable property. however the adjudication ..... dated 28.2.2012 confirming a service tax demand of rs.1,77,984/- apart from interest under section 75 and penalties under sections 76, 77 and 78 of the finance act, 1994. it requires to be noticed that in response to the show cause notice the assessee merely denied the liability to tax on the ground that levy of service tax on .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... period from 10.09.2004 to 30.11.2007 along with interest thereon and also for imposition of penalty on the appellant under section 76, 77 and 78 of the finance act, 1994. the show cause notice was adjudicated by the commissioner vide order-in-original dated 1.10.2008 by which the above mentioned service tax demand was confirmed along with interest ..... and besides this, while penalty of rs.65,00,000/- was imposed on the appellant under section 76 and 78 of the finance act, 1994 for non-payment of service tax and for suppressing the value of the taxable service from the department, a penalty of rs.5,000/- was imposed under section 77 of ..... rakesh kumar, j. 1. the appellant are manufacturers of gypsum board jointing compound, bonding adhesive, gypsum plasters falling under chapter 68 and 25 of the central excise tariff. in march, 1985, they entered into an agreement with m/s. bpb industries public ltd., england, a company registered in uk for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... . 2. subsequently a corrigendum to the notice was issued on 02-11-2004 pointing out the retrospective amendment made in finance act, 1994 by finance act 2003 and the prospective amendment in section 73 of finance act 1994 made by finance act 2004. finally the notice was adjudicated confirming demand of service tax amounting to rs. 1466.73 lakhs with interest and ..... (sc) in favour of the service recipients. going by this decision the demand issued in this case on 02-11-2004 is not maintainable. 11. finance act, 1994 was amended again by finance act 2003 to insert a clause 71a retrospectively for the period 16th day of july, 1997 and ending with the 16th day of october, 1998, reading as ..... decree or order of any court, tribunal or any authority. now the question arose whether this amendment was good enough to issue demands under section 73 of finance act, 1994 on persons who had not paid tax during the said period a per rule 2 (d) (xvii). the dispute raised was that during the relevant period, .....
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