Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... an application seeking waiver of pre-deposit of service tax of rs.4.78 crores and equal amount of penalty imposed under section 78 and penalty under section 76 of finance act, 1994. 2. at the outset shri j.p.khaitan, ld.sr.advocate for the applicant submits that during the period from october, 2004 to march, 2008, the appellant had rendered services .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... seeking waiver of pre-deposit of service tax of rs.49.90 lakhs and equal amount of penalty imposed under section 78, rs.10,000/- under section 77 of the finance act, 1994. 6. at the outset the ld.consultant for the applicant submits that the ld.commissioner(appeals) has not decided the issue on merit, but dismissed their appeal on the ground ..... ) has not decided the issue on merit, but dismissed the appeal filed by the appellant for non-compliance with the direction of pre-deposit under section 35f of central excise act, 1944 as applicable to service tax matters. we find that the issue involved in the present case relates to leviability of service tax on various services rendered by the applicant .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... both sides. 2. this is an application for waiver of predeposit of service tax of rs.1.75 crores and equal amount of penalty imposed under section 78 of the finance act, 1994. 3. at the outset, the ld. c.a. appearing for the applicant, has submitted that during the period from october, 2005 to march, 2010, the applicants have provided various taxable .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... is found not adulterated in respect of the tests mentioned above. it is the submission that word adulterated has been defined in the prevention of food adulteration act, 1994, section 2(ia), which reads under section:- (ia)adulterated an article of food shall be deemed to be adjulterated:- ------------------ ------------------ (f) if the ..... system which is a guideline to determine the scope and content of the harmonized system sub-headings, it is noticed that the products classifiable under chapter heading 081290 are - 0812.10 - cherries 0812.90 other provided they remain unsuitable for immediate consumption in that state---------------. such products are used ..... oxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. on going through the above chapter notes, we find that merely sulfuring, heat treatment etc. for additional preservation, will not alter their classification. 14. the ld. advocate has submitted that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... ,95,635/- and equal amount of penalty imposed under section 78 and penalty under section 76 (not quantified) and rs.5,000/- penalty under section 77 (2) of finance act, 1994. 2. at the outset, the ld. chartered accountant shri a.k. agarwal for the applicant submits that the period involved in the present case is from 16.06.2005 ..... of widening of road, repairing and maintenance of roads etc., rendered during the said period. it is his submission that by virtue of section 97 and 98 of the finance act, 2012, such services are held not be liable to tax retrospectively covering the disputed period. in relation to balance amount, the ld. chartered accountant submits that around rs ..... , the major portion of the demand i.e. rs.2.07 crores, is covered by the retrospective amendment inserted by virtue of section 97 and 98 of the finance act, 2012 relating to repair and maintenance of road service. both sides agree that the said issue is no more in dispute, hence the demand to that extent is .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... . misra, j. 1. this is an application seeking waiver of predeposit of service tax of rs.9.11 lakh and equal amount of penalty imposed under section 78 of the finance act, 1994. 2. ld. chartered accountant for the applicant submits that during the period, 2006-07, the applicant had availed the services of goods transport agency, and accordingly, were required to discharge ..... the service tax as per rule 2(d)(iv)of the service tax rules, 1994. the applicant had paid the service tax after availing the abatement as allowed under notification no.01/2006-st dated 01.03.2006. this issue involves service tax demand of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... . commissioner (appeals), but he had not given any finding on this aspect. it is the contention that according to sub-clause (zr) of clause 105 of section 65 of chapter v of the finance act, 1994 (as amended), in relation to cargo handling service, reads as follows:- taxable service? means any service provided or to be provided to any person by a cargo handling .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
..... submission of the rt-12 return for the period - april-june, 1994.3. he further submitted that on 1.3.94, central excise duty was imposed on lubricating oil and speciality oils falling under chapters 27, 34, 38 and 15 of the first schedule to the central excise tariff act, 1955 (hereinafter referred to as "said goods") manufactured by the ..... appellant. prior thereto, the said goods were exempted in terms of notification no. 120/84-ce dated may 11, 1984, as amended. on 1.3.94 itself, modvat credit scheme was extended to the said goods by notification no. 5/94-ce(nt) dated march 1, 1994. ..... , kolkata. there was, therefore, no justifiable reason or basis whatsoever for disallowing the modvat credit availed in respect of the inputs lying in stock as on march 1, 1994, amounting to rs. 4,87,72,285.50 (rupees four crores eighty-seven lakhs seventy-two thousand two hundred eighty-five and paise fifty) and not rs. 5,50 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
..... cosmetics rules, 1945, will be construed as violation of the prohibitions under chapter iii of the drugs and cosmetics act, 1940. as per the provisions of the section 11 of the drugs and cosmetics act, if the drugs are imported in violation of the provisions of chapter iii of the drugs and cosmetics act, 1940, they would be deemed to have been imported in violation ..... of section 11 of the customs act, 1962 and all the provisions of customs act, 1962 would be applicable. any drug which has been .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
..... was held by the supreme court in the case of union of india v.j.g. glass industries ltd. finance (2) act, 1988 chapter note 6 was inserted in chapter 70 which made decoration of glassware, a process of manufacture under excise law. the said chapter note was enacted w.e.f. 19/7/1988.3. by a notification, decorated glassware in respect of which ..... of the case, we find that as regards the first issue is concerned, introduction of the chapter note 6 to chapter 70 had the effect of imposing the new levy on decorated glassware which was outside the ambit of excise levy before enactment of finance (2) act, 1988 as held by the hon'ble supreme court in the case of j.g.glass industries .....
Tag this Judgment!