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
..... payment of the service tax was deliberate and due to contravention of the provisions of finance act, 1994 and the rules made thereunder with intent to evade ..... 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- ..... 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 ..... the appellant in the year 2001 entered into a licence agreement with m/s gerard kessels sociedad anonima, spain for use of the technology developed by them for manufacture of an organic chemicals - d (-) - para-hydroxyphenylglycine (hereinafter referred .....
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
..... 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 ..... 15/6/05 the appellant s activity was taxable as cargo handling service under section 65 (105) (zr) and during period from 16/6/05 to 31/5/07 the same activity of the appellant was taxable as site formation and clearance and excavation of earth under section 65 (105) (zzza), as according to the department during the later period, on account of the new clause (zzza) of section 65 (105), the appellants activity was more specifically covered under this ..... 01/6/07 mining service became taxable by inserting clause (zzzy) in section 65 (105) and since this heading covered the appellants activity more specifically, the demand for the period from 01/6/07 has been confirmed under section 65 (105) (zzzy), that through out during the period of dispute, the appellant have not taken service tax registration and ..... from 16/6/05 to 31/5/07 since the new clause (zzza) had been inserted in section 65 (105) which covered the activity of site formation and clearance, excavation and earth moving and demolition service and since the appellants activity was more specifically covered by this clause, the commissioner has correctly demanded service tax for this period under section 65 (105) (zzza), that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... 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. ..... 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. ..... 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 of limitation. ..... in terms of 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. ..... the notice stand issued to the respondent in terms of section 73 of the finance act, 1994. ..... it is 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. ..... they are not covered under section 73 of the finance act. ..... on going through 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. ..... an identical situation 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. ..... 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 from the beginning. .....
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. ..... the appellant preferred an appeal contending that board circular 7.10.98, a trade notice dated 11.6.97 issued by new delhi commissionerate and several decisions of this tribunal including the decision in viral builders vs. c.c.e. ..... 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 tax is a ..... rajeshwari, advocate, 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. ..... 5,66,98,112/- alongwith education 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. ..... thus, the services 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. ..... as an illustration, if a person, who is a member of a club in new york, allows his daughter to use the club service in new york and pays the charges from his residence in bangalore. ..... the consumption club service in new york would then become leviable to service tax in india. .....
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
..... proceedings were initiated by a show cause notice dated 23.10.2009 clearly attributing/alleging that the appellant, a housing finance company and a subsidiary of the bank of baroda had provided business auxiliary service, a taxable service defined in section 65(19) of the finance act 1994 (the act); had received consideration from its customers towards fee for permitting pre-closure of loans; had failed to disclose the consideration so received in its st-3 returns; failed to ..... finance act, 2004 clause (viii) was introduced in section 65(12) of the act ..... of service must be treated as conclusive of the classification of the activity; that the appellate authority agrees with the findings of the primary authority that after the introduction of self assessment system under the act, the responsibility of classification is on the assessee; and that whether it be business auxiliary service or banking and other financial services, since both were in operation during the material time and the rate ..... in paragraph (5) of the show cause notice, it is stated that the appellant is registered with the national housing bank to carry on the business of housing finance; that the national housing bank is remitting service tax on pre-payment charges collected from the appellant; and that the appellant is availing cenvat credit on the service tax ..... its customers by way of facilitating fore-closure of loans clearly falls outside the ambit of business auxiliary service defined in section 65(19) of the act. .....
Tag this Judgment!