Judgment Search Results Home > Cases Phrase: finance act 1995 section 56 substitution of new section for section 28 Court: customs excise and service tax appellate tribunal cestat calcutta Page 1 of about 3 results (0.114 seconds)

Indian Rayon and Industries Ltd. Vs. Commissioner of C. Ex.,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2002)(81)ECC515

..... chapter 53 of the central excise tariff act were broadly aligned with hsn for the first time by the finance act, 1995, in this connection, he refers to paragraph 111 of the budget speech of the finance minister proposing to broadly align the central excise tariff on textiles on the lines of the harmonised system of nomenclature, as the same will help reduce the classification dispute.he submits that new section notes in sec- tion xi were introduced by the finance act, 1995, providing that flax yarn, polished or glazed ..... this artificial treatment given by the said section 3a of hsn was not there in the central excise tariff during the relevant period and was introduced for the first time by the finance act of 1995. ..... the headings and sub-headings in chapter 53 were also substituted by new headings and sub-headings by the finance act, 1995 to broadly align the same with hsn. ..... it is seen that there is no dispute about the fact that the goods manufactured by the appellant-company are nothing but glazed yarn.there is no section note or chapter note in central excise tariff act, 1985 to the effect that a particular decitex of flax yarn would be taken out of the category of the flax yarn and would be classifiable under heading 56 as twine, cordage and rope and cable. .....

Oil India Ltd. Vs. Commr. of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... out a specific entry w.e.f 16.6.05 to bring transport of goods through pipeline or other conduit to the purview of service tax incorporating a new sub-clause (zzz) to section 65(105) of the finance act, 1994.therefore, according to him, when there is a specific entry, which is the expression of legislative intent that did not intend such new service taxable prior to incorporation of the new entry. ..... 1.1 the appellant challenged the impugned order which held transportation of crude oil through pipeline made by the appellant for ongc relating to the period january, 2000 to march, 2005 was clearing and forwarding services rendered to the service taker and similarly service rendered by the appellant through pipeline transportation of ..... the service provider is required to pay service tax as and when payment is received for the services provided or to be provided.2.2 he, therefore, submitted that nature of service of transportation of crude oil through pipeline shall not be clearing and forwarding agency service ..... pal, ld.advocate appearing for revenue, argued that a new entry coming into force from 16.6.05 cannot be of any assistance to the appellant for nature of activity rendered by them being clearing and forwarding agency so far as ongc is concerned and business auxiliary services so ..... subject matter of adjudication order was: (i) proper upkeep and maintenance of the crude oil received from m/s ongcl for the purpose of consigning the same to different customers of m/s ongcl. .....

Dharampal Premchand Ltd. and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)(123)ECC254

..... education cess is required to be levied and collected under section 93(2) of the said finance act, 2004 @2% of the aggregate of all duties of ..... of education cess under the said finance act, 2004 to include education cess in the said notification, similar to inclusions for other duties of excise. ..... have been exempted, the aggregate duty of excise becomes nil and hence, there is no scope for levying and collecting education cess which is required to be calculated at 2% from the aggregate excise ..... in view of our findings that no debit towards education cess is required, it may be necessary for the concerned authorities to ensure that no depb credits are allowed at the time of exports giving rise to undue benefit.applying the ratio of the above decision as well as considering the specific wordings ..... if it were the intention of the parliament to debit and credit education cess for imports under depb scheme, then the quantum of cess would have been specified in absolute terms with a ..... impugned goods from all these duties, but provides mechanism for collecting an equal amount into an escrow account for the purpose of utilising for investment in the north-eastern region. ..... national calamity contingent duty subject to several conditions, one of which is that an amount equal to the sum of basic excise duty, additional excise duty, and national calamity contingent duty payable but for the exemption in the above notification, shall be utilised by the manufacturer only for specified investments. .....

Commr. of Service Tax Vs. Indo Foreign (Agents) Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)8STR12

..... the department is in an appeal against the order of the lower appellate authority, who has set aside the penalty imposed by the original authority under section 76 of the finance act, 1994, for the reason that the service tax was paid prior to issue of show-cause notice. ..... following the ratio of the said decision and considering the facts in this case, i am of the view that this is a fit case for imposition of penalty under section 76 of the finance act, 1994. ..... it is the case of the revenue that the provisions under section 76 of the finance act, 1994 relating to service tax is not similar to the provisions relating to customs and excise law and hence the decisions cited by the lower appellate authority to justify non-imposition of penalty in case of payment of tax prior to ..... hence, i set aside the impugned order-in-appeal and restore the impugned order-in-original in regard to imposition of penalty under section 76 of the finance act, 1994. ..... ) upholding imposition of penalty under section 76 of the finance act, 1994.3. ld. ..... of central excise, new delhi reported in 2007 (5) s.t.r. ..... advocate appearing for the respondents on the other hand cites the decision of the tribunal in the case of mass marketing & advertising services pvt. ..... dr appearing for the revenue also states that the hon'ble high court of punjab & haryana has reversed the decision of the larger bench of the tribunal vide commmissioner of central excise, delhi iii v.machino montell (i) ltd. . ld. ld. .....

Commr. of Service Tax Vs. Saket Enterprise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)10STJ265CESTAT(Kol.)kata

..... the department is in appeal against the order of the lower appellate authority, who has set aside the penalty imposed by the original authority under section 76 of the finance act, 1994, for the reason that the service tax was paid prior to issue of show-cause notice. ..... following the ratio of the said decision and considering the facts in this case, i am of the view that this is a fit case for imposition of penalty under section 76 of the finance act, 1994. ..... it is the case of the revenue that the provisions under section 76 of the finance act, 1994 relating to service tax is not similar to the provisions relating to customs and excise law and hence the decisions cited by the lower appellate authority to justify non-imposition of penalty in case of payment of tax prior to ..... hence, i set aside the impugned order-in-appeal and restore the impugned order-in-original in regard to imposition of penalty under section 76 of the finance act, 1994. ..... ) upholding imposition of penalty under section 76 of the finance act, 1994.5. ..... of central excise, new delhi reported in 2007 (5) s. t. r. ..... dr appearing for the revenue also states that the hon'ble high court of punjab and haryana has reversed the decision of the larger bench of the tribunal vide commissioner of central excise, delhi iii v.machine montell (i) .....

Indian Transport Service Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(156)ELT994Tri(Kol.)kata

..... )], while considering the provisions of section 117 of the finance act, 2000, has observed that tax, penalty and interest are leviable under the said section, inasmuch as the same saves the assessee only from the prosecution. ..... thereafter, section 117 of the finance act, 2000 validated the collection of service tax under sub-rules (xii) and (xvii) of rule 2(1)(d) of the service tax rules, 1994, from the user of services of the goods transport operators, and has provided that any service tax refunded in pursuance of any judgment, decree or order of any court, is recoverable within a period of thirty days from the date on which the finance act, 2000 receives the assent of the president and ..... as per the provisions of section 117 of the finance act, 2000, interest is leviable. ..... the impugned order has been passed by the commissioner reviewing the order-in-original of the lower authorities under the finance act, 1994 read with service tax rules vide which he has directed the appellants to pay the service tax of rs. ..... the above service tax amount was refunded to the appellants after the provisions for payment of service tax by the users of services of goods transport operators and the clearing and forwarding agents, were struck down by the hon'ble high court as ultra vires in the case of laghu udyog bhnrati .....

Amaresh Enterprises Vs. Commr. of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)12STT69

..... the appellant by a time-barred proceeding as cargo handling agent was baseless, opportunity was not granted to show cause against penalty imposed under sections 68, 69 and 70 of the finance act, 1994 and the contract executed being a composite works contract as well as the consideration received being towards transfer of right to use for the equipments used and that being equipment rentals, such receipt was beyond the scope of service tax.2. ..... that the scope of work did not at all bring the activities to the definition of cargo handling service which is defined by section 65(23) of the finance act, 1994 since the activity involved was unloading of material from wagons/trailors and its stacking without being meant for transportation. ..... therefore, according to him, for the periods from 16-8-2002 to 31-10-2004 there shall be no levy as service tax under the provisions of finance act 1994 and the show cause notice issued on ..... the hire charges paid if taxed by union of india that shall be only state levy which is not permissible by law since no rentals were declared by law to be taxable by finance act, 1994. ..... work having fetched rent, rentals are not taxable by finance act, 1994. ..... clear that levy of tax on one aspect of the matter by union government and levy by the state government on another aspect of the same transaction cannot be said to have overlapped the subject for taxation since each and every aspect of taxation by the entry relating to taxation is well known to the legislature. .....

SunwIn Technosolutions Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)7STT109

..... .00 (rupees five lakh seventy-nine thousand six hundred and forty-four) for the period relating to 11-9-2001 to 16-3-2005 under section 73 of the finance act, 1994, and imposed a penalty of rs. ..... the said centre, the appellant imparts training to the trainees in relation to computer software.training or coaching services provided to any person by a commercial training or coaching centre are taxable under sub-clause (zzc) of clause (105) of section 65 of the finance act, 1994 read with clauses (26) and (27) thereof.4.1 under notification no. ..... the department insisted on the appellant to register his company under section 69 of the finance act, 1994. ..... (rupees one thousand) under section 77 of the finance act, 1994.4. ..... this is an application under section 35 of the service tax act, 1944 (sic) [central excise act], filed by the appellants to waive the pre-deposit of the service tax, interest and penally demanded and to grant stay of its ..... has pointed out the relevant finding of the joint commissioner, which i extract below for better appreciation : but the same is not acceptable because under the earlier notification ..... subsequently, a show cause notice dated 20-7-05 was issued demanding service tax for the period from 11-9-04 to 16-3-05 and the same had been confirmed as stated supra.4.3 the appellant submits that they were giving skilled training to the trainees in order to seek employment directly after such training ..... the new notification applicable during the material period of the scn .....

Coal Handlers Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2004)(171)ELT191Tri(Kol.)kata

..... further, been clarified that under section 65a of finance act, 1994, it has also been provided that in case of overlap, a service would be classified under the head, (a) which provides most specific description, (b) in case of a composite service having combination of different taxable services, the service which give them their essential character and (c) in case the test of (a) and (b) does not resolve, the service which comes earlier in the clauses of section 65, i.e. ..... they cannot be treated as clearing and forwarding agent within the meaning of section 65(25) of the finance act of 1994.3. dr. ..... service' introduced vide finance act of 2003. ..... tribunal under the said judgment has observed that as per definition of clearing and forwarding agent, he is a person who is engaged for providing any service, either directly or indirectly connected with clearing and forwarding operations in any manner to any other person and includes a commission ..... the instant case render their services in all the sections of pre load of the coal rakes i.e. ..... advocate submits that the said judgment was delivered on 9-2-2002 and thereafter the finance act of 2003 was introduced and the new service viz. ..... , learned advocate has contended that the petitioner companies are rendering services only for facilitating the movement of the coal to the cement company and does not enter into any contract for purchase of coal on behalf of the principal company. ..... have alternative contention that they are covered by the new i.e. .....

itw India Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)12STT249

..... after considering the submissions made from both the sides we find that according to the definition in section 65(21) of the finance act, 1994 the 'cargo handling service' means - ii) cargo handling services provided for freight in special containers or for non-containerised freight, iii) services provided by a container freight terminal or any other freight terminal and 5.1 the definition applies to all modes of transport. ..... heard the learned sdr, who supports the impugned order and states that the law as it existed at the material time has to be interpreted without taking into account the scope and coverage of the new service included in the finance act w.e.f. ..... considering the fact that the levy on cargo handling service was a new tax, we are of the view that a lenient consideration in regard to imposition of penalty is called for.5.7 in view of our findings as above, we hold that the activities of the appellants is taxable as cargo handling service. ..... the learned advocate states that the services being rendered by the appellants are now covered under the new service relating to packaging service w.e.f. ..... cargo: the load or freight of a ship, airplane or vehicle; load - new webstar's dictionary. .....