Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Court: delhi Page 4 of about 14,730 results (0.073 seconds)

M/S. Jabalpur Motors Ltd Vs. Cce, Indore

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the issue of show cause notice. however there is delay in payment of tax and failure to file returns. in view of the provisions in section 73(3) of finance act 1994, i am of the view that the scn issued in this case for demanding the duty already paid and imposing penalty is not maintainable because i do not see any ..... appellants had paid service tax from 10.9.2004 and has confirmed the demand for the period july, 2003 to 9th of september 2004. further penalty under section 78 of finance act 1994 equal to the duty payable for the period july 2003 to march, 2006 including the tax already paid for the period 10.9.04 to march, 2006 was imposed. ..... by the main person rendering service in cases where service tax on full value was paid by the main contractor. the fact of payment of service tax by maruti finance ltd is not confirmed from departmental sources in this case. however there have been many assessees, similarly placed and the tribunal has dropped demand against such assessees as may .....

M/S Ausmelt Limited and Another Vs. Cce, Jaipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... have been made in section 66a of the finance act 1994 from 18-04-2006 for demanding service tax from the recipient of service in cases where the provider of service is located outside india and recipient ..... not have any office or any establishment in india and therefore, the provisions of service tax levy were not applicable to them because the provisions of finance act, 1994 cannot have any jurisdiction on persons located outside india and therefore the demand confirmed is without jurisdiction. 5. the counsel further points out that provisions ..... limited company incorporated in australia. the second appellant is a company incorporated in germany. these companies had provided services which were classifiable under the entry in finance act 1994 for services of consulting engineer. such services were rendered to m/s hindustan zinc ltd during the period 01-04-03 to 31-12-2004. .....

M/S. Gap International Sourcing (India) Pvt. Ltd. Vs. Cst, Delhi

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

..... 4.thus the export of service rules, 2005 and taxation of service (provided from outside india and received in india) rules, 2006, readwith section 66a of the finance act, 1994 are fully in accordance with the law laid down by the apex court in case of all india federation of tax practitioners (supra) and association of leasing and financial ..... in relation to procurement of goods being provided by the appellant is business auxiliary service covered by section 65 (105) (zzb) readwith section 65 (19) of the finance act, 1994, that this service is being provided by the appellant to m/s gap, u.s.a. in terms of their agreement with them, that the appellant received the ..... of the view that the services being rendered by the appellant are business auxiliary service covered by section 65 (105) (zzb) readwith section 65 (19) of the finance act, 1994. however, the department was of the view that since the service has been rendered in india and is not export of service in terms of export of service rules .....

M/S. National Construction Company Vs. Cce, Jaipur

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

..... that in view of this, the extended limitation period under proviso to section 73 (1) has been correctly invoked and penalty under section 76 and 78 of the finance act, 1994 has been correctly imposed. he, therefore, pleaded that there is no infirmity in the impugned order. 5. we have considered the submissions from both the sides and ..... of service tax amounting to rs. 1,63,14,265/- alongwith interest for the period from 2003 to 31/3/08 alongwith interest thereon under section 75 of finance act, 1994 and also for imposition of penalty on them under section 76, 77 and 78 ibid. the show cause notice was adjudicated by the commissioner, central excise, jaipur ..... soil. subsequently, the department taking a view that the activity of the appellant was taxable as cargo handling service under section 65 (105) (zr) of the finance act, 1994 till 15/06/05 and thereafter from 16/06/05 to 31/05/07 their activity was taxable as site formation and clearance, excavation and earth moving service under .....

Cce, Allahabad Vesus M/S Hindalco Industries Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... stated is only for an understanding of the situation with reference to changes in law after the issue of the show cause notice in this case. 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 ..... . 4. the major decision to the effect that provisions of rule 2 (1) (d) shifting incidence from service providers to service receivers was ultra virus provisions of finance act, 1994 was in the case of laghu udyog bharati reported at 1999 (112) elt 365 sc. during the said period there were some service receivers who had paid service tax ..... section 71 shall apply accordingly.';" 12. still there appeared to be difficulty in recovering the amounts not paid during the said period because section 73 of finance act, 1994 enabling issue of demand short levy did not include returns filed in the new section 71a inserted as indicated above. 13. section 73 was amended by .....

M/S Science Centre Vs. Cce, Jaipur-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... sympathetic consideration by the tribunal. 3. the counsel also submits that as per the impugned order penalties are imposed both under section 76 and 78 of the finance act, 1994. he argues that there is no justification for imposing penalties under both the sections. he points out the following decisions of punjab and haryana high court in ..... completing by 18.8.2006, that is before adjudication. so there is a case for waiver of the penalty invoking the provisions of section 80 of the finance act, 1994. he concedes that there was failure on the part of the appellants to appear before the commissioner (appeals) on both the occasions when it was decided ..... by the order of the commissioner (appeals) they had filed an appeal before the tribunal and argued that there was sufficient cause for invoking section 80 of finance act, 1994 for waiver of the penalties imposed on them. they submitted that this could not be explained to commissioner (appeals) because the order was passed by the commissioner .....

M/S. R.N. Singh Vs. Commissioner of Central Excise, Allahabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... and power management institute vs. cce, bhopal [2009 (15) str 164 (tri-del)] has held that as the impugned order has set aside penalties under section 80 of the finance act, 1994, the demand confirmed for the extended period cannot be sustained. further in the case of solitz corporation vs. cst, new delhi [2009 (14) str 642 (tri-del)], it ..... taken as a reasonable cause for failure to deposit of service tax. as such, he has not imposed any penalty by invoking section 80 of the finance act, 1994. section 80 is to the effect that no penalty shall be imposed on the assessee for any failure referred to any section 76,77 or 78 of the ..... 2010. by drawing attention to the finding of joint commissioner wherein he has not imposed any penalty under various provisions of finance act, 1994, as proposed in the notice and by invoking the provisions of section 80 of the finance act, 1994, learned advocate submits that this fact itself establishes that there was no suppression or mis-statement on the part of .....

Kisan Sahkari Chini Mills Ltd Vs. Cce, Meerut-ii

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... is brought under the fold of law. the term consignment notes having been defined by rule 4b it is to be read together with section 65 (50b) of finance act 1994. according to rule 4b, goods transport agency which should necessarily satisfy the requirement of section 65 (50b) if that agency provide service in relation to transport of goods ..... . rule 4b has given meaning as to what is consignment note in view of appearance of that terms in section 65 (50b) of the finance act, 1994, rule 4b of the service tax rules, 1994 reads as under:- rule [4b. issue of consignment note. any goods transport agency which provides service in relation to transport of goods by road ..... very narrow campus, we looked into the law leading these facts. it is not disputed that goods transport agency service falls under the taxing entry 65 (105) (zzp) of finance act 1994which reads as under:- 65(105) taxable service means any service provided or to be provided - (zzp) to a customer, by a goods transport agency, in .....

Commissioner of Central Excise, Raipur Vs. M/S. Lloyd Tar Products

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

..... it was held that even though a person receiving taxable services of goods transport operators are deemed to pay the service tax under section 69 of the finance act, 1994, but liablity to file return is cast on them only under section 71a and not under section 70. they are not covered under section 73 of the ..... by the revenue stand listed again. 7. the notice stand issued to the respondent in terms of section 73 of the finance act, 1994. admittedly said notice stand issued after retrospective amendment vide section 115 and 117 of the finance act, 2000 by invoking the longer period of limitation. it may not be out of place to mention here that said ..... is also being examined. on going through the same, i find that the issue before supreme court was the validity of the retrospective amendment carried out in finance act 2000 and finance act, 2003 and same was upheld by the supreme court. the issue involved in the present appeals differ from the issue involved in the supreme court decision in the .....

Eastern Construction Company Vs. Income-tax Officer.

Court : Delhi

Reported in : (1997)59TTJ(Del)723

..... and reasonable figure of income. in our view, a useful reference can be made to the newly inserted s. 44ad which was inserted by the finance act, 1994 w.e.f. 1st april, 1994. the said new section provides for a statutory method of estimating income from the business of civil construction. in cases of assessees whose gross receipts ..... income from contract business in such cases will be estimated at 8 per cent of the contract receipts. the aforesaid provisions came into force from 1st april, 1994 and applies in a case where the contract receipts do not exceed 40 lakhs.strictly speaking, the said provision does not apply to the aforesaid case which relate ..... the fact that the alternative contention raised on behalf of the revenue necessarily required determination of income liable to tax as capital gains under s. 12b of indian it act, 1922, which is a different and distinct head of income than the income from business, profession or vocation. the tribunal cannot for the first time determine .....