Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... cce, bhopal reported in 2011(23) - str-608 pleaded that the contracts of the appellant with their customers were for repair of transformers, that when repair and maintenance service is taxable and in term of section 67 of the finance act, 1994, service tax is chargeable on the gross amount charged, value of the goods used for providing service would have to be included in the assessable value of the service, that in terms of the provisions of rule 5(1) of the ..... however, this rule has been struck down as ultra vires the provisions of section 66 and section 67 of the finance act, 1994 by honble delhi court in the case of intercontinental consultants and technocrafts pvt. ..... passed by cce noida rs.2,88,01,574 along with interest u/s 75 of finance act, 1994 rs.2,88,01,574 u/s 76,77 and 78 of the finance act, 1994 against the above orders these appeals have been filed. 2 ..... passed by cce meerut rs.3,37,45,549 along with interest u/s 75 of finance act, 1994 rs.3,37,45,549 u/s78,rs.200/- per day, u/s/ 76 and rs ..... 28.11.11, passed by cce, lucknow 2,21,12,729/-along with interest u/s 75 of finance act, 1994 2,21,12,729/ u/s 78 ibid and rs.10,000/- u/s 77 ibid 4. ..... by cce, noida rs.62,84,767/- along with interest u/s 75 of finance act, 1994 rs.62,84,767/- u/s 78 and rs. ..... by cce, noida 1,32,62,762/- along with interest u/s 75 of finance act, 1994 1,32,62,762/ u/s 78 ibid. 3. m/s. ..... 11passed by cce, kanpur rs.1,84,92,181 along with interest u/s 75 of finance act, 1994 rs.1,84,92,181 u/s 78 and rs. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... deliberate and due to contravention of the provisions of finance act, 1994 and the rules made thereunder with intent to evade the tax, there ..... tax demand has been confirmed by invoking extended limitation period under proviso to section 73 (1) and when that portion of the order-in-original has not been challenged by the appellant, and when the language of the proviso to section 73 (1) and of section 78 of the finance act, 1994 is identical, once the service tax demand was confirmed by invoking proviso to section 73 (1), penalty under section 76, 77 and 78 cannot be waived by invoking section 80, as once finding is given that the non-payment of the service tax was ..... the additional commissioner while confirming the service tax demand alongwith interest did not impose any penalty on the appellant under section 76, 77 and 78 by invoking the provisions of section 80 of the finance act, 1994, holding that she is satisfied that there were valid reasons for the appellants failure to discharge their service tax liability. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... , while the show cause notice was issued only on 31.3.2007 by invoking the extended period, that the extended period under proviso to section 73(1) of the finance act is not invokable inasmuch as in view of the conflicting judgments on the issue involved in this case , it cannot be alleged that the appellant had deliberately contravened the provisions of finance act, 1994 and the rules made thereunder with an intent to evade service tax and in this regard he relies upon the judgments ..... the appellant did not show the value of the reimbursement in thest-3 returns, they have suppressed the relevant facts from the department and hence, longer limitation period has been correctly invoked under section 73(1) for demand of service tax and penalty under section 78 of the finance act, 1994 has been correctly imposed. ..... (supra), neither longer period for demand of short paid service tax can be invoked nor penalty under section 78 of the finance act would be imposable. ..... besides this, he also demanded interest on the service tax demand and also imposed penalty of equal amount on the appellant under section 78 of the finance act, 1994. ..... he, therefore, pleaded that bulk of duty demand is time barred and for the same reason, penalty under section 78 would not be imposable. ..... however, imposition of penalty on the appellant under section 78 is set aside. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... was no doubt about the appellants activity having become taxable, in order to escape from the penal provisions of section 76, 77 and 78, the appellant in terms of the provisions of section 80 of the finance act, 1994 have to prove that there were bonafide reasons for their failure to comply with the provisions of the law ..... or the rules made thereunder with intent to evade the duty and for the same reason, penalty under section 78 of the finance act, 1994 would not be attracted, that in this regard mere failure to take registration or non-filing of return or non-payment of service tax cannot be treated as the basis for concluding deliberate withholding of information ..... day or 2% of the tax amount not paid, whichever is higher, since 19/4/06 under section 76 of the finance act, 1994 till the date of payment of the service tax, subject to the maximum ..... taxable and at least from 01/6/07 there could not be any doubt about the taxability of the appellants activity, that in view of this, the extended limitation period under proviso to section 73 (1) has been correctly invoked and penalty under section 76 and 78 of the finance act, 1994 has been correctly imposed. ..... a view that the activity of the appellant was taxable as cargo handling service under section 65 (105) (zr) of the finance act, 1994 till 15/06/05 and thereafter from 16/06/05 to 31/05/07 their activity was taxable as site formation and clearance, excavation and earth moving service under section 65 (105) (zzza) ibid and w.e.f. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... further, the original adjudicating authority having granted the benefit of section 80 of the finance act to the appellant, has held that there was no suppression on the part of the assessee. ..... however, as regards the imposition of penalty under section 78, he observed that since it is a new tax, so he takes a lenient view and extends the benefit of section 80 of the finance act, 1994 for the purpose of imposition of penalties under section 78 of the finance act, 1994. ..... without going into the details on merits of the case, i find that the show cause notice which was issued on 26.4.06 proposing imposition of penalties under various sections of the finance act, 1994 culminated into an order passed by original adjudicating authorities after holding the demand of duty along with imposition of penalties under section 76 and 77 of the finance act. ..... the bombay high court clearly ruled that the conditions for invocation of the extended period of limitation under section 73 of the act and the conditions precedent for imposing penalty under section 78 of the act are identical, namely existence of elements of fraud, collusion and willful misstatement or suppression of facts or contravention of the provisions of the act with intent to evade payment service tax; and once the adjudicating authority came to the conclusion that for the relevant period .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... admittedly said notice stand issued after retrospective amendment vide section 115 and 117 of the finance act, 2000 by invoking the longer period ..... seen that while delivering the judgment of l h sugar factories, the tribunal has taken note of all the amendment carried out by finance act, 2003 introducing amendment in section 73. 8. ..... the same, i find that the issue before supreme court was the validity of the retrospective amendment carried out in finance act 2000 and finance act, 2003 and same was upheld by the supreme court. ..... said decision, it was held that even though a person receiving taxable services of goods transport operators are deemed to pay the service tax under section 69 of the finance act, 1994, but liablity to file return is cast on them only under section 71a and not under section 70. ..... issued to the respondent in terms of section 73 of the finance act, 1994. ..... covered under section 73 of the finance act. ..... thereafter the law was amended retrospectively vide finance bill 2000 and 2003 and the recipient of gta services were made liable to pay the tax ..... was considered by the tribunal in the case of l h sugar factory and it was observed that inasmuch as the assessee are not the persons who are required to file the return in terms of section 71, they are not covered under section 73 of the act and are not liable to pay service tax. ..... it may not be out of place to mention here that said retrospective amendment was to undo the effect of supreme court decision in the laghu udyog .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... it is axiomatic that while the board may be authorized to issue any instruction/guidance to field formations, there is no legislative authority for the board to be issuing comprehensive commentary on the entire gamut of the finance act, 1994 the appellant could hardly claim to have been misled by a board circular issued in respect of a wholly distinct service and drawing generic jural principles from such circulars. ..... as a result of these findings, the adjudication order confirmed service tax liability of rs.4,67,582/-; directed recovery of the same along with interest under section 75 and penalty as stipulated in the order, in terms of sections 76, 77 and 78 of the finance act, 1994. 6. ..... had the appellant gone through the provisions of the finance act, 1994, there would be no occasion for a doubt as to its liability to service tax. 13. ..... provisions of the finance act, 1994 clearly enjoin that service tax is remittable (unless otherwise provided in the statute) by every taxable service provider at every stage of provision of a taxable service. ..... these two boards circulars, in my respectful view, clearly misstate the legal position and are contrary to the provisions of the act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... 8.4.thus the export of service rules, 2005 and taxation of service (provided from outside india and received in india) rules, 2006, readwith section 66a of the finance act, 1994 are fully in accordance with the law laid down by the apex court in case of all india federation of tax practitioners (supra) and association of leasing and financial service companies (supra) that service ..... the learned counsels for the appellant, pleaded that the service in relation to procurement of goods being provided by the appellant is business auxiliary service covered by section 65 (105) (zzb) readwith section 65 (19) of the finance act, 1994, that this service is being provided by the appellant to m/s gap, u.s.a. ..... cess for the period from 19/4/06 to 31/5/07 and also the interest thereon under section 75 of the finance act, 1994 and beside this, imposed penalty of rs. ..... being provided by the appellant to their principal are the services in relation to procurement of the goods and there is no dispute that these services are business auxiliary services covered by section 65 (105) (zzb) readwith section 65 (19) of the finance act, 1994. ..... 6/2010-st dated 27/2/10, rule 3 (2) of the export of service rules, 2005 has been amended and clause (a) of rule 3 (2) regarding use of the service being outside india has been deleted, during the period prior to 27/2/10, the condition of use outside india also needs to be satisfied for availing the ..... amendments, therefore, have to be treated as clarificatory amendments .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... commissioner vide order-in-original dated 1.10.2008 by which the above mentioned service tax demand was confirmed along with interest and besides this, while penalty of rs.65,00,000/- was imposed on the appellant under section 76 and 78 of the finance act, 1994 for non-payment of service tax and for suppressing the value of the taxable service from the department, a penalty of rs.5,000/- was imposed under section 77 of the finance act, 1994 for non-submission of the st-3 returns. ..... issued to the appellant for demand of allegedly non-paid service tax amounting to rs.63,22,985/- for the period from 10.09.2004 to 30.11.2007 along with interest thereon and also for imposition of penalty on the appellant under section 76, 77 and 78 of the finance act, 1994. ..... she also pleaded that in respect of the period prior to 18.04.2006, notwithstanding the fact that section 66a was not there, service tax could be demanded from the appellant as service recipient in terms of the provisions of rule 2(1)(d)(iv) of the service tax rules, 1994. ..... 18.04.2006 by inserting section 66a and during the period prior to 18.04.2006 notwithstanding the provisions of rule 2(1)(d)(iv) of the service tax rules, service tax on the services could not be charged from the service recipient in india in respect of the taxable .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... of the assessee s balance sheet revealed that it had incurred factory rent of rs.14,40,000/- and enquiry revealed that one of the directors of the assessee was receiving rent and therefore service tax was leviable under section 68 of the finance act, 1994 along with interest. ..... the assistant commissioner, service tax, faridabad iv passed the adjudication order dated 28.2.2012 confirming a service tax demand of rs.1,77,984/- apart from interest under section 75 and penalties under sections 76, 77 and 78 of the finance act, 1994. ..... the appellate commissioner partly allowed the appeal and deleted the penalty imposed under sections 76, 77 and 78 while upholding demand of service tax and interest, confirmed by the primary authority. . 3. .....
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