Judgment Search Results Home > Cases Phrase: finance act 1995 section 63 amendment of section 80 Court: customs excise and service tax appellate tribunal cestat kolkata Page 1 of about 3 results (0.163 seconds)

M/S. Naihati Jute Mills Company Ltd. Vs. Commissioner of Central Excis ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... he submits that subsequently by retrospective amendment vide section 149 read with schedule 6 of finance act, 2003, the relevant sub-rule has been amended, thereby giving effect to the extent of incorporating a bar for availing modvat credit on capital goods, if the same is claimed as revenue expenditure, has been done away with. 3. ..... i also find that this position has been changed retrospectively by virtue of section 149 of the finance act, 2003. ..... he submits that this rule has been amended twice, initially, sub-rule (5) has been amended on 23.07.1996 incorporating therein that there is a bar on availment on the value shown as revenue expenditure, later, a separate sub-rule was inserted as sub-rule (8) on 01.03.1997. ..... in view of the above retrospective amendment, i do not find any merit in the impugned order and accordingly, the same is set aside. ..... advocate appearing for the applicant, has submitted that the issue relates to availment of modvat credit during the period from august, 1995 to february, 1997 on various capital goods. ..... for the department, does not dispute about the said retrospective amendment. 4. ..... i find that the period involved in the present case is from august, 1995 to february, 1997. .....

Electroteknica Switchgears Pvt. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(162)ELT161Tri(Kol.)kata

..... the commissioner in his impugned order has referred to the retrospective amendment of section 11a, vide section 110 of the finance act, 2000, which empowers the revenue to issue show cause notices confirming demand of duty in respect of the short payment for a period of six months or five years, as the case may be, even in those cases where the ..... as such, he has concluded that from the provisions of section 110 of the finance act, 2000, it is clear that the issuance of the instant show cause notice dated 28-1-2000 demanding the differential duty on field switch manufactured and cleared by the appellants during the period from 8-2-95 to 28-2-97, is legally valid in spite of ..... section 110 of the finance act, 2000 does not give power to the revenue to invoke the extended period of limitation and to confirm the demand even where the classification lists have been filed and approved by the proper officer. ..... beyond the normal period of six months, as provided under section 11a of the central excise act, 1944. ..... the provisions of section 11a for invoking the longer period of limitation requires suppression of facts, misstatement etc, with intent to evade payment of duty. ..... we find that the appeal can be disposed of on limitation itself, inasmuch as the show cause notice was issued on 28-1-2000 for the period from february, 1995 to february, 1997 i.e. .....

M/S. B.S.N.L. Vs. Appearance

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... has no power to condone the delay beyond the period of three months in addition to the statutory limit of three months as prescribed under section 85 of the finance act, 1994.hence, we do not find any discrepancy in the order of the ld. ..... submits that the statutory appeal is required to be filed in case of service tax matters under section 85 of the finance act, 1994 within a period of three months before the ld. ..... commissioner (appeal) beyond the statutory period of three months and the condonable period of three months, prescribed under section 85 of finance act, 1994. ..... cannot condone the delay beyond the period of three months in addition to the statutory limit of three months as prescribed under section 85 of the finance act, 1994. ..... -in the present case, the appeal was filed by the appellant beyond the statutory period of three months and the condonable period of three months prescribed under section 85 of finance act, 1994. .....

M/S. Kar Enterprise Vs. Commissioner of S. Tax, Kolkata

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... we find that in view of the retrospective amendment to the finance act, 1994 by virtue of sections 97 and 98 of the finance act, 2012, no service tax be leviable in respect of management, maintenance and repairing of roads during the period from 16th june, 2005 to 26th july, 2009. ..... we find that by virtue of sections 97 and 98 of the finance act, 2012, the service tax is not chargeable for repairing and maintenance of roads for the period 16.06.2005 to 26.07.2009. ..... from 2005-06 to 2009-10, the applicant provided taxable services under the category of commercial or industrial construction servicesunder sub-clause (zzq) of clause (105) of section 65 of the finance act, 1994. ..... this is an application for waiver of predeposit of service tax of rs.3.15 crores and equal amount of penalty imposed under section 78 of the finance act, 1994. 3. ..... for the department, does not dispute about the said retrospective amendment and also the applicability of notification no.24/2009-st dated 27.07.2009 for the subsequent period. .....

M/S. Balaji Constructions Vs. Commissioner of Central Excise and S. Ta ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... he submits that the retrospective amendment to the finance act, 1994, namely, sections 97 and 98, inserted in the finance act, 2012, no service tax be leviable in respect of management, maintenance and repairing of roads for the period from 16th june, 2005 to 26th july, 2009. ..... we agree with the contention of the ld.advocate for the applicant that by virtue of sections 97 and 98 of the finance act, 2012, service tax is not chargeable on repairing and maintenance of roads for the period 16.06.2005 to 26.07.2009. ..... this is an application for waiver of predeposit of service tax of rs.1,00,82,008/- and penalty of rs.1,15,00,000/-imposed under section 78, penalty under section 77 and penalty under section 76 (not quantified) of the finance act, 1994. 2. ..... from 16th june, 2005 to 31.03.2010, the applicant provided taxable services under the category of commercial or industrial construction services under sub-clause (zzq) of clause (105) of section 65 of the finance act, 1994. ..... for the department, does not dispute about the said retrospective amendment and applicability of notification no.24/2009-st dated 27.07.2009 for the subsequent period. 4. .....

Abhoy Chandra Bakshi Vs. Commr. of Service Tax, Kolkata

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... he submits that in view of the retrospective amendment, vide section 97 and 98 of the finance act, 2012, no service tax is leviable on the repair and maintenance service of roads. 3. ..... this is an application filed seeking waiver of pre-deposit of service tax of rs.57.90 lakhs and penalty of equal amount imposed under section 78 of the finance act and rs.5,000/- under section 77 of the finance act, 1994. 2. ..... it is their contention that the said services were retrospectively exempted from levy of service tax by virtue of section 97 and 98 of the finance act, 2012. ..... commissioner for deciding the issue afresh, taking into consideration the aforesaid retrospective amendment. .....

M/S. Adyant Education Pvt. Ltd. Vs. Commr. of Central Excise, and S. T ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

dr. d.m. misra, j 1. heard both sides. 2. we find that the appellant had filed the present appeal against the interim order of the ld. commr. (appeals) who has directed them to pay the entire amount of service tax confirmed dispensing with pre-deposit of interest and penalty. against the said interim order, the appellant has filed an appeal before this tribunal. 3. the ld. a.r. submitted that the appeal is still pending before the ld. commr. (appeals) and the appellant have come against the interim order passed under section 35f of cea, 1944 which should not to be entertained by this tribunal, as it is not an order unser section 85 of the finance act, 1994. 4. we find from the impugned order that the ld. commissioner has issued a direction to the appellant for pre-deposit of the service tax amount. the appeal filed before the ld. commissioner (appeals) under section 85 of the finance act, 1994 is yet to be decided. in the result, we do not find merit in the appeal filed by the appellant before this tribunal against the order of pre-deposit passed by the ld. commissioner (appeal) under section 35f of cea, 1944 as applicable to service tax cases by virtue of section 83 of the finance act, 1994. in the result, we dismiss the appeal filed by the appellant. however, the appellants are at liberty to approach to commr. (appeals) for appropriate order in relation to the order dated 11.11.2011 passed by the ld. commr. (appeals). appeal dismissed.

M/S. Indian Oil Corporation Limited Vs. Commissioner of Central Excise ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... this is an application seeking waiver of predeposit of service tax of rs.15.05 lakh and equal amount of penalty imposed under section 78, penalty imposed under section 76(not quantified) and penalty of rs.5,000/- under section 77, of the finance act, 1994. 2. ld. ..... we find that the demand notice had been confirmed on the ground of failure to discharge the service tax received from the overseas service provider during the period, april, 2006 to march, 2007, under section 66a of the finance act, 1994. .....

M/S. Technique Unemployed Engineers Co-operative Society Ltd. Vs. Comm ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... 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. ..... this is an application seeking waiver of pre-deposit of service tax of rs.2,57,95,635/- 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. ..... 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 support, he has referred to registration certificate issued under section 12a of the income tax act, 1961 by the commissioner of income tax, kolkata. .....

M/S. Parag Enterprises Vs. Commissioner of Central Excise, Jamshedpur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

dr. d.m. misra, j. 1. vide order no.so/71464/2013 dated 10.12.2013 this tribunal directed the applicant, after hearing their counsel to deposit 25% of the service tax confirmed within a period of eight weeks and report compliance on 18.02.2014. on 18.02.2014 the matter was adjourned to 19.03.2014. on 19.03.2014 the proprietor of the applicant company shri pankaj singh appeared and sought time up to today to report compliance. 2. none appeared today nor there is any report of compliance. 3. the ld.a.r. for the revenue submits that in absence of compliance of the direction of pre-deposit, the appeal is liable for dismissal. 4. since the applicant has failed to comply with the direction of pre-deposit dated 10.12.2013 in spite of repeated adjournments, their appeal is dismissed for non-compliance with the provisions of section 35f of central excise act, 1944 as made applicable to service tax cases by virtue of section 83 of finance act, 1994. appeal dismissed.