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 9 of about 500 results (0.194 seconds)

M/S. Everest Composites Pvt.Ltd Vs. Cce Vadodara-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... the appellant is represented and the ld.counsel submits that the penalties imposed on the appellant under section 76 of finance act, 1994 should be set aside as the appellant has discharged the service tax liability before the issuance of ..... issue needs verification, i set aside the impugned order to the extent it imposes penalties under section 76 and 78 of finance act, 1994 by way of remand to the adjudicating authority.8. ..... the submissions made by both sides and perusal of the records, i find that the issue which falls for my consideration is whether the appellant needs to be penalized under section 76 and 78 of finance act, 1994 simultaneously. ..... has paid the amount of service tax liability and the interest before the issuance of the show cause notice, the same needs to be considered for application of provisions of section 73(1) of finance act, 1994. 7. ..... the records, i find that both the show cause notices dt.16.07.2009 and dt.08.09.2009 are issued for imposition of penalties under section 76 of finance act, 1994. ..... after following the due process of law, confirmed the demands raised with interest, disallowed cenvat credit and imposed penalties under sections 76, 77 and 78 of finance act, 1994. ..... the first appellate authority confirmed the demand with interest as it was not contested, set aside the order-in-original which disallowed the cenvat credit, but upheld the penalties imposed under section 76 and 78 along with penalties under section 77 and rule 7c of service tax rules, 1994. 4. .....

Tycoon Events and Promotions (P) Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)10STR476

..... the commissioner of central excise issued a show-cause notice under section 84(2) of the finance act to show cause why the penalty of service tax should not be enhanced. ..... the contention of the revenue is that the provisions of section 76 of the finance act are mandatory and the assessee is liable to pay rs. ..... the contention of the appellant is also that as per section 80 of the finance act that no penalty is imposable if the assessee proves that there was a reason for the said failure. ..... i find that section 80 of the finance act also provides that no penalty is imposable under section 76 in case he proves that there was no reasonable cause for the said failure. ..... as per the provisions of section 76 of the finance act after affording an opportunity of hearing to the appellant, the commissioner of central excise enhanced the penalty @ rs. ..... 100/- was imposed under section 76 of the finance act and penalty of rs. ..... the appellant filed this appeal against the order in revision passed by commissioner of central excise whereby the penalties imposed under section 76 of finance act was enhanced to @ rs. ..... the tribunal held that in the initial show-cause notice there was no demand of interest, therefore, commissioner of central excise has no power to demand interest under provisions of section 84 of the finance act. ..... i find no merit in the contention of the appellant that commissioner of central excise has no power to enhance the penalty under the provisions of section 84 of the finance act. .....

M/S. Mohan Breweries and Distilleries Ltd. and Another Vs. Commissione ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... was a retrospective amendment of notification no.14/97-ce(nt), dated 03.05.1997 by section 87 of the finance act, 1997. ..... in effect, the limit of 10% ad valorem under section 87 of the finance act, 1997 would not apply in respect of credit availed under rule 57b of the rules as substituted vide notification no.6/97-ce(nt), dated 01.03.1997. ..... honble high court held that section 87 of the finance act and notification no.14/97-ce(nt) (supra) are subject to the limitation provided under section 11a of the central excise act, 1944. ..... further, as per sub-section (2) of section 87 of the finance act, 1997 the present proceedings cannot be ..... confirmed the demand of rs.7,60,566/- along with interest being excess credit availed for the period 23.07.1996 to 03.05.1997 under section 87 of the finance act, 1997 and rule 57i of the erstwhile central excise rules, 1944 read with section 11a of the central excise act. ..... he further submits that section 87 of the finance act, 1997 is in respect of a notification dated 03.05.1997 issued under rule 57a of the ..... hearing both the sides and on perusal of the records, i find there is no dispute that notification no.5/94-ce(nt), dated 01.03.1994 was issued in exercise of power conferred under rule 57a of the central excise rules, 1944. ..... by notification no.5/94-ce (nt), dated 01.03.1994 issued under rule 57a of the erstwhile central excise rules, 1944 in supersession of the notification no.177/86-ce, dated 01.03.1986 modvat credit was extended to fuels amongst .....

The Commissioner of Central Vs. Orient Cements

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)7STR649

..... learned jdr by referring to cestat's chennai bench decision in commissioner of central excise, tirunelveli 2007 (6) s.t.r 144 (tri-chennai) wherein the revenue brought to the notice of the bench that the amendment carried out in the service tax rules, 1994 with effect from 16.10.1998 and the tribunal held that the amended definition of the assessee in finance act, 1994 cannot create tax liability for clearing and forwarding service for the period subsequent to 16.10.98 nor can any ..... consequent to the supreme court decision in laghu bharati udyog case amendments were carried out in terms of section 116 of the finance act, 2000 making recipient of the clearing and forwarding service liable for payment of service tax for the period from 16.7.1997 to 16.10.1998. ..... -chennai) wherein it is held that the service tax liability on recipient of clearing and forwarding service is limited to the period from 16.7.1997 to 16.10.1998 in terms of section 116 of the finance act, 2000. ..... uoi therefore subject to our decision on the question of the legislative competence of parliament to enact the law, and assuming the amendments in 2003 to be legal for the time being, we reject the submission of the write petitions that by the amendments brought about by sections 116 and 117 of finance act, 2000, the decision in laghu udyog bharathi has been legislatively overruled.3. .....

Mittal Steels Ltd. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2002)(142)ELT217Tri(Bang.)

..... on examining the section 38a in the finance act, 2001 with reference to case law the tribunal rectified the mistake holding that the appeals are maintainable in view of the amendment/changes brought out in the finance act 2001, as per order nos. ..... in view of the amendment some of the assessees whose appeals were dismissed as not maintainable have filed applications for rectification of mistake in view of the changes brought out by inserting section 38a of the finance act, 2001. ..... subsequently amendment was brought out in the finance act of 2001. ..... the object of insertion of section 38a in the finance act, 2001 is to extend the retrospective operation of the relevant provisions with effect from 28th day of feb. ..... , for rectification of mistake under section 35c(2) of the central excise act, 1944 on the ground that mistake has crept in with reference to final order no. .....

Modern Denim Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... also argues that in view of clause (c) of section 109 of the finance act, 2000, recovery is required to be made of all such duties of excise which have not been collected as if the amendment made by the finance act and been inforce at all material times. ..... we also find that the larger bench has not taken into consideration the provisions under clause (c) of section 109 of the finance act, 2000 authorising recovery of duties levied with retrospective effect.10. ..... he further states that by retrospective amendment made through the finance act, 2000, a fresh levy was imposed on dta clearances in addition to the basic customs duty in the form of additional duties of customs and it is not conceivable that the notification no. ..... after the amendment made by the finance act, 2000 retrospectively w.e.f. ..... , notwithstanding anything contained in any other provision of this act, be determined in accordance with the provisions of the customs act, 1962 (52 of 1962) and the customs tariff act, 1975 (51 of 1975).it is clear from above that under the un-amended proviso, the duty of excise chargeable on dta clearances from 100% eou was an amount equal to aggregate of the duties of customs which would be leviable under section 12 of the customs act whereas under the amended proviso, such duty of excise shall be an amount ..... nagpur - 2002 (143) e.l.t. .....

Commissioner of Central Excise Vs. Lalit Enterprises

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

Reported in : (2006)STR13

..... hearing both sides, i find that the demand of tax raised on the respondents by the department was on what was considered by the latter as covered by the definition of "clearing and forwarding agent" under section 65(16) of the finance act, 1994.this definition reads as under : clearing and forwarding agent" means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding operations in any manner to any ..... it is beyond the pale of doubt that such services squarely fell within the ambit of the definition of "clearing and forwarding agent" under section 65(16) of the finance act, 1994.after a perusal of the order passed by the tribunal in mahavir generics (supra), i find that the facts of the case of prabhat zarda factory (supra) were not correctly considered ..... of the party for the benefit of section 80 of the finance act, 1994 against the penalty imposed on them by the original authority under section 76 of the said act was also not examined. ..... chosen to rely on the tribunal's decision in prabhat zarda factory (india), wherein it was held that the expression "any service directly or indirectly" widened the scope of services of a clearing and forwarding agent defined under section 65 of the finance act 1994 and it was further held that the service rendered by m/s. ..... authority confirmed the demand of tax against them under section 73 of the finance act, 1994 and imposed on them penalties under sections 76 and 77 of the act. .....

inma International Security Vs. C.C.E.

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

..... that the only reason stated by the assessee in the present case for the delay of payment of tax is financial crisis, which is not a 'reasonable cause' within the meaning of this expression under section 80 of the finance act, 1994.it is further contended that the penal provisions of the statute are specific and do not attract any principle governing imposition of penalty under the central excise ..... this principle is applicable to the penal provisions of section 76 of the finance act, 1994 as well. ..... cannot be brought within the purview of the expression "reasonable cause" used in section 80 of the finance act, 1994. ..... on the tax amounts at the rate of 24% per annum for the period up to 15-8-2002 and at the rate of 15% per annum for the period from 16-8-2002 till the date of payment of tax under section 75 of the finance act, 1994. ..... excise, chennai , wherein the assessee was found to have had a bona fide doubt whether the activity was taxable under the finance act, 1994 or not and it was held that such doubt was a reasonable cause for not paying service tax in time.3. ld. ..... accepted as coining within the meaning of the expression "reasonable cause" under section 80 ibid, the penal provisions of sections 76 to 79 of the finance act will be just dead letters. ..... was entertaining a genuine doubt regarding their liability to pay service tax and, therefore, they happened to pay the tax belatedly.in the circumstances, it is argued, they are eligible for the benefit of section 80 of the finance act. .....

Prachidhi Spinners Pvt. Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2007)10STJ20CESTAT(Chennai)

..... the original authority, having noted that the assessee had complied with the provisions of section 71a of the finance act, 1994 and rule 7a of the service tax rules, 1994 within the period prescribed under the finance act, 2003, refrained from imposing penalty on them. ..... 36,099/- imposed on them under section 76 of the finance act, 1994 by the revisional authority under section 84 of the said act.2. ..... been paid but not refunded to the writ petitioners, for whatever reason, there is no question of levy of any interest or penalty at all.the appellants had paid the tax in question within the period allowed by the finance act, 2003 as also that allowed by the apex court in the above case. ..... he took the view that that the finance act, 2003 did not grant any extension of time for payment of service tax by recipients of gto services for the aforesaid period. ..... however, apparently, it occurred to the commissioner that such payment of tax was beyond the period prescribed under the finance act, 2003. .....

The Orient Litho Press Vs. Commissioner of Central Excise

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

Reported in : (2008)13STJ298CESTAT(Chennai)

..... 21,350/- from the assessee under section 73 read with section 71a of the finance act, 1994 for the aforesaid period, with interest under section 75 of the act. ..... later on, under the finance act, 2003, section 71a was inserted in the finance act, 1994. ..... the scn in the instant case was issued only on 3-4-2004 and the same was under section 73 of the finance act, 1994. ..... the amendment brought to the said finance act or the rules framed thereunder did not have the effect of bringing assessees like the appellants within the fold of section 73 as per the ruling of the apex court in l.h. ..... the appellants had received goods transport operator's service (gto service, for short) during the period 16.11.1997 to 01.06.1998 but had not paid any service tax thereon under the finance act, 1994. ..... , this tribunal considered all these amendments and held that the class of persons who fell under section 71a did not come within the purview of section 73 and, therefore, scn issued under section 73 for recovery of service tax from such persons were not maintainable. ..... in order to make recipients of gto service liable to pay service tax for that period, parliament amended the relevant rule under the finance act, 2000, which came into force on 12-5-2000. .....