Judgment Search Results Home > Cases Phrase: finance act 1994 section 37 amendment of section 143 Court: customs excise and service tax appellate tribunal cestat Page 1 of about 500 results (0.291 seconds)

Cheyyar Co-op. Sugar Mills Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)14STJ54CESTAT(Chennai)

..... later on, the finance act, 2003 made certain amendments to the service tax provisions of the finance act, 1994, whereby aforesaid assesses were required to present tax returns to the proper officer within six months from 14.05.2003 (date on which the finance act, 2003 received presidential assent ..... assistant commissioner's order was revised by the commissioner under section 84 of the finance act, 1994 and service tax of rs. ..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period, 16.07.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were defined as "assesses ..... such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bkarati (supra). ..... "any action taken on anything done or purported to have been (i) taken or done at any time during the period commencing on and from the 16th day of july, 1997 and ending with the day, the finance act, 2000 receives the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. ..... but these rules were held to be ultra vires section 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati (supra .....

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR673

..... they contended before the revenue that, they had challenged the constitutional validity of sections 116 and 117 of the finance act, 2000 and section 158 of the finance act, 2003 as well as section 71a of the finance act, 1994, therefore, the matter was subjudice. ..... it was also submitted that the show cause notices invoking the extended period were not sustainable under the provisions of section 73, as it stood prior to the amendment in the finance act, 2003 and also under the provisions as amended by the finance act, 2003.the respondents relied upon the decision of the tribunal in l.h. ..... he submitted that only the actions and proceedings initiated before the amendment of finance act, 2000 may be proceeded with and no fresh proceedings can be initiated under the validating provisions because, section 117 protected and validated any action taken prior to the commencement of finance act, 2000, by taking into consideration the amendments, which were made by section 116. ..... notices were barred by limitation is wholly misconceived in view of the fact that the revised show cause notices were issued as per the amended provisions of section 73 which came into force from 10.9.2004 within one year from the relevant date which was defined in sub-section (6) of section 73 as under: section 73 (6) for the purposes of this section, 'relevant date' means,- (h) in the case of taxable service in respect which service tax has not been levied or paid or has been .....

Ramsar Tex Private Ltd. Vs. Cce (St)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... that the respondents were not liable to pay service tax on the gto service received by them during the above period as the demand of tax was raised beyond the time limit prescribed under section 73 of the finance act, 1994 as amended. ..... date is relevant because the relevant provisions of the finance act 1994 were amended by the finance act 2000 with effect from 16.11.97 to 1.6.98. ..... tribunal had also held that the above legal position did not get altered even after the amendment of the finance act, 1994 by the finance act, 2003. ..... factories case, i find that the above legal proposition made by the appellants is not sustainable inasmuch as their lordships of the apex court rendered their ruling after considering the aforesaid provisions of the finance act, 1994 as amended.4. ..... meerut ii , wherein it had been held that a person receiving taxable service from gto/c&f agent was not covered by the provisions of section 70 & 73 of the finance act, 1994 and that any demand notice issued to such a person by the department under section 73 was not maintainable. ..... the question whether, under section 73 of the finance act, 1994, service tax could be demanded from a recipient of gto service for the aforesaid period was settled in the case of ..... the appellants' case is that the subject scns were issued within the powers of the department under section 73(1)(a) of the finance act, 1994. ld. ..... these appeals, the appellants proceed to discuss the provisions of sections 70, 71, 71a & 73 of the finance act, 1994. .....

20 Microns Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... , deleted all the sub headings under heading 25.05 with the result the statue book contained only the main tariff heading 25.05 with the enactment of finance act 1995, which was also the position prior to the enactment of finance act 1990.2.7 during the period 1990 to 1995, the sub heading 2505.10 read as underheading no sub heading no description of goods25.05 mineral substances, not elsewhere specified (including clay, earth colours, natural ..... plea that in any event, the demand made pursuant to the show cause notice dtd 16th september, 2003 for the period 7th february, 2000 to 6th october, 2001 is barred under section 11a of the act & the only ground on which the larger period is invoked is that the appellants did not declare in the declaration that they manufacture calcined china clay and only declared the china clay ..... begins with the expression "except where the context otherwise requires "this expression was introduced by the finance act 1990 simultaneously with the specific enumeration of calcined china clay in heading 2505.10. ..... portion of the subheading 2505.10 of the tariff as it stood after enactment of finance act 1990 and before enactment of finance act 1995 was pari materia with heading 25.07 of hsn. ..... put this principle on a firm statutory basis, note 2 itself appears to be amended by addition of the expression, except where the context otherwise requires. ..... 16.3.1995, notification no 7/92 dtd 1/3/92 as amended exempted all goods falling under heading or sub heading .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... in respect of the interest sought to be recovered from the appellants, relying upon section 116 and 117 of the finance act of 2000, which amended section 65 of finance act, 1994 retrospectively.the said section 116 & 117 read as under: section 116 and 117 of the finance act, 2000 amendment of act 32 of 1994. ..... section 158 of the finance act, 2003 retrospectively amended the section 68 and sought to insert a new section 71a in the finance act, 1994, with retrospective effect ..... commencing on and from the 16th day of july, 1997 and ending with the 16th day of october, 1998, the provisions of chapter v of the finance act, 1994 (32 of 1994), as modified by section 116 of the finance act, 2000 (10 of 2000), shall have effect and be deemed always to have had effect subject to the following further modifications, namely: (a) in section 68, in sub-section (1), the following proviso shall be inserted at the end and shall be deemed to have been inserted on an from the 16th day of july, 1997 ..... this insertion was necessitated as the provisions of sections 69 & 70 of finance act, 1994 applied only to service provider. ..... 1,72,192.80 and also directed to pay interest as per the provisions of section 75 of the finance act, 1994. ..... learned advocate appearing for the appellants submits that the amendment carried out by section 116 and 117 of finance act, 2000 was to bring the gto services into net of service tax and to validate any action taken for recovery of such services for the period from 16.11.97 to .....

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... in respect of the interest sought to be recovered from the appellants, relying upon section 116 and 117 of the finance act of 2000, which amended section 65 of finance act, 1994 retrospectively.the said section 116 & 117 read as under: 116. ..... section 158 of the finance act, 2003 retrospectively amended the section 68 and sought to insert a new section 71a in the finance act, 1994, with retrospective effect. ..... during the period commencing on and from the 16 day of july, 1997 and ending with the 16^th day of october, 1998, the provisions of chapter v of the finance act, 1994 (32 of 1994), as modified by section 116 of the finance act, 2000 (10 of 2000), shall have effect and be deemed always to have had effect subject to the following further modifications, namely: (a) in section 68, in sub-section (1), the following proviso shall be inserted at the end and shall be deemed to have been inserted on an from the 16^th day of july, 1997, namely ..... this insertion was necessitated as the provisions of sections 69 & 70 of finance act, 1994 applied only to service provider. ..... 41,910.00 and also directed to pay interest as per the provisions of section 75 of the finance act, 1994. ..... learned advocate appearing for the appellants submits that the amendment carried out by section 116 and 117 of finance act, 2000 was to bring the gto services into net of service tax and to validate any action taken for recovery of such services for the period from 16.11.97 to 2.6.98. .....

Smt. Smitha Shetty, Shri Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2003)(89)ECC92

..... 76 and 77 of the finance act, 1994.b) the order passed by the adjudicating authority was reviewed by the commissioner in terms of sec. ..... 76 of the finance act, 1994 stipulates certain minimum penalty incase there is an infraction of law. ..... 84 of the finance act, 1994 and as per the review order, the commissioner has enhanced the penalty to rs. ..... 76 & 77 of the finance act, 1994 for the failure to furnish the st-3 returns within the due dates.according to the department, the assessee had failed to pay the service tax in time to the credit of the central government payable in respect of services ..... if a person fails to furnish in due time the return which he is required to furnish under sub-section (1) of sec.70 or by notice given under sub-section (2) of that section, he shall pay, by way of penalty, a sum which shall not be less than one hundred rupees, but which may extend to two hundred rupees for every day during which the failure continues.with reference to ..... on a plain reading of the section, it can be understood that the section has laid down minimum penalty of rs. ..... 100/-per day.the section clearly says the sum shall not be less than rs. ..... even in the absence of comma after the words 'rupees one hundred' it cannot be presumed that section prescribes minimum penalty of rs. ..... in the instant case, there is no ambiguity or doubt in arriving at the meaning of the wordings of the relevant section. ..... section 76 and 77 as it stood at the relevant point of time are as follows:- "76. .....

Commissioner of C. Ex. Vs. Bhuwalka Steel Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2005)(185)ELT153Tri(Chennai)

..... later on, the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax return to the proper officer within six months from 14-5-2003 (date on which the finance act, 2003 received presidential assent). ..... but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati (supra ..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period 16-7-1997 to 16-10-1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were defined as "assessees ..... such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu bharati (supra)." ..... otherwise, according to learned counsel, the demand of service tax raised by the department is heavily time-barred inasmuch as the demand raised after 12-5-2000 was not validated under section 117 of the finance act, 2000.ld. ..... reiterates the grounds of this appeal and submits that, on account of retrospective revalidation of rule 2(1)(d)(xii) of the service tax rules, 1994 under section 117 of the finance act, 2000, the tax on the service availed by the respondents during the period of dispute was recoverable from them. ld. .....

Commissioner of C. Ex. Vs. Eid Parry Confectionery Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2005)(179)ELT447Tri(Chennai)

..... affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra).furthermore, undisputedly, the demands raised by the department, in these cases, are far beyond the period of limitation prescribed under section 73 of the finance act, 1994.7. ..... later on, the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax returns to the proper officer within six months from 14-5-2003 (date on which the finance act, 2003 received ..... but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of ..... both the demands are barred by limitation prescribed under section 73 of the finance act, 1994. ..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period 16-7-1997 to 16-10-1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service ..... or anything done or purported to have been (i) taken or done at any time during the period commencing on and from the 16th day of july, 1997 and ending with the day, the finance act, 2000 receives the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide .....

Futura Fibres and Futura Polymers Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... later on, the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax returns to the proper officer within six months from 14.05.2003 (date on which the finance act, 2003 received presidential ..... demands are barred by limitation prescribed under section 73 of the finance act, 1994. ..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period 16.07.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of `goods transport' service and `clearing and forwarding' service were defined ..... such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog ..... taken or anything done or purported to have been taken or done at any time during the period commencing on and from the 16th day of july 1997 and ending with the day, the finance act, 2000 received the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide ..... but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog ..... demands raised by the department, in these cases, are far beyond the period of limitation prescribed under section 73 of the finance, 1994".4. .....