Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2005)(120)LC193Tri(Chennai)
..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period 16.7.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were defined as "assessees". ..... such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra). ..... that "any action taken or anything done or purported to have been (i) taken or done at any time during the period commencing on and from the 16th day of july 1997 and ending with the day, the finance act, 2000 receives the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide ..... but these rules were held to be ultra vires, section 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati (supra). ..... furthermore, undisputedly, the demands raised by the department, in these cases, are far beyond the period of limitation prescribed under section 73 of the finance act, 1994.gujarat carbon & industries ltd. v. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
..... in order to gel over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period, 16.7.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were defined as "assessees". ..... such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra).5. ..... but these rules were held to be ultra vires section 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati (supra). ..... that "any action taken on anything done or purported to have been (i) taken or done at any time during the period commencing on and from the 16th day of july, 1997 and ending with the day, the finance act, 2000 receives the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. ..... following the above decisions, i hold that the service tax on goods transport service received by the assessees during the period 16.11.1997 to 1.6.98 is not recoverable from them under the finance act, 1994 (as amended) inasmuch as demand notices were issued after six months from 12.5.2000. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2006)(111)ECC227
..... respondent had availed services of goods transport operator during the period from november, 1997 to june, 1998.after retrospective amendment of the provisions of sections 65, 66 and 67 of chapter v of finance act, 1994, show cause notice dated 2.8.2002 was issued to the respondent for recovery of service tax under section 117 of the finance act, 2002, which re-validated the levy and collection of service tax from the user of services of goods transport operators. ..... section 71a was inserted vide finance act, 2003, with a view to give such assessee (i.e ..... , demand for value of taxable service escaping assessment of service tax could have been issued only under section 73 of the finance act, 1994 at the relevant time when show cause notice was issued. ..... where the supreme court confirmed that liability under section 73 of the finance act, 1994 covers cases of assessee, who are liable to file return under section 70 and liability to file return being cast on the appellants under section 71a, show cause notice issued under section 73 ibid is not maintainable. ..... it was also argued that section 117 of finance act gives retrospective effect to the said sub-clause of service tax rules so as to re validate the levy and collection of service tax on the services rendered by the goods transport operator from the users of such services ..... it is also argued that section 117 of the finance act revalidates the provisions of sub-clause (xvii) of clause (d) of sub-rule (1) of rule 2 of service tax rules, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2008)13STJ333CESTAT(Chennai)
..... under the finance act, 2003, section 71a was inserted in the finance act, 1994. ..... with interest, under section 73 r/w section 71a of the finance act for the above period ..... 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 ..... order was revised by the commissioner under section 84 of the finance act, 1994 and the demand of tax ..... the instant case was issued only on 3-4-2004 and the same was under section 73 of the finance act, 1994. ..... also confirmed against the assessee for the period 16-11-97 to 2-6-98 under section 73(1)(b) of the above finance act. ..... 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. ..... received "goods transport operators, service" during the period 16-11-97 to 2-6-98 but had not paid any service tax thereon under the finance act, 1994. ..... received goods transport operator's service during the period 16.11.1997 - 1.6.1998 but had not paid any service tax thereon under the finance act, 1994. ..... 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. ..... this new provision cast a liability on recipients of gto service to .....
Tag this Judgment!Court : Delhi
..... whether the custom, excise and service tax appellate tribunal (cestat) in an appeal under sub-section (2) and (2a) of section 86 of the finance act, 1994 read with applicable provisions of the central excise act, 1944, can examine and go into the question of application of mind on merits by the committee of chief commissioners or commissioners?. (2). ..... that while sub- section (1) of section 86 gives the assesse the right to appeal against any order passed by the commissioner of central excise under section 73 or section 83 or even qua an order passed by the commissioner, central excise (appeals) under section 85 of the finance act, in so far as the revenue is concerned, the decision with regard to whether or not an appeal has to be filed can be taken, only by a committee of commissioners of central excise provided it has an objection to an order passed by commissioner of central excise under section 73 or section 83a of the finance act. ..... therefore, given the underlying rationale behind section 86(2), unless the manner in which the authorization has been granted by the committee of chief commissioners is arbitrary or based on irrelevant information, the court ought not to interfere with the administrative functioning of the concerned authority, nor impose a new and onerous requirement of an independent detailed and personal consideration by the chief commissioners themselves, ignoring the context, i.e. ..... * in the high court of delhi at new delhi judgment reserved on:13. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(158)ELT734TriDel
..... be made of all the credit of duty, which have been taken or utilised but which would not have been allowed to be taken or utilised; if the provisions of sub-section (1) had been in force at all material times, within a period of thirty days from the date on which the finance act, 2000 receives the assent of the president and in the event of nonpayment of such credit of duty within this period, in addition to the amount of credit of such duty ..... the said section 112(2) was incorporated in the finance act to validate the denial of credit of duty paid on high speed diesel oil and also to disallow such credit to be utilised for payment of any kind of duty on any excisable goods from 16-3-1995 till 12-5-2000 (date of president's assent to finance act, 2000) ..... has pleaded that unless and until the show cause notice is issued and the same is adjudicated to quantify the amount of credit of duty, the recovery proceedings cannot commence under the said sub-section (2) (b) of section 112 of the finance act, 2000. ..... sub-section (2) (b) of section 112 also provided that, in case the payment of credit of duty taken or utilised is not made within 30 days from the date of enactment of the finance act, 2000, then in addition to the recovery of credit, interest at the rate of 24% per annum shall be payable from the date immediately after the expiry of the said period of 30 days till the date of ..... said recovery was ordered in terms of provisions contained in section 112(2) of the finance act, 2000. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1958Bom23
..... if, therefore, we place the same construction upon the proviso to section 11 (11) of the finance act of 1946 as the proviso to section 10(1) of the finance act of 1942, the position of the assessee is equally same; because there is no doubt that the profits which the assessee made or which it might make were liable to be assessed to excess profits tax in the united kingdom. mr. ..... then we come to the finance act of 1946 and section 11, sub-section (11) of that act provided that any sum being excess profits tax which had been repaid was to be deemed to be income for the purposes of the indian income-tax act and was to be treated as income of the previous year which constituted or included the chargeable accounting period in respect of which the said sum was repayable. ..... if that is so, then the position of the assessee company vis-a-vis excess profits tax is the same under the proviso to section 10 (1) of the finance act of 1942 as under the proviso to section 11 (11) of the finance act of 1946. ..... but if that is the interpretation which has to be placed upon the proviso to the finance act of 1942, then the same interpretation should be put upon the proviso to section 11 (11) of the finance act of 1946. .....
Tag this Judgment!Court : Chennai
Reported in : 1984(16)ELT3(Mad)
..... according to the petitioners, though the basis of the judgment has been taken away by section 52 of the finance act of 1982, for some, the basis of the judgment is allowed to be operative in respect of ..... appreciating the petitioners' said challenge, it is necessary to set out the circumstances and the background in which the said section 52 of the finance act came to be enacted giving retrospective effect to notification no. ..... we are, therefore, of the view that section 52 of the finance act of 1982 adopting and giving retrospective effect to the ..... 1982, which has been brought in by the legislature with retrospective effect by section 52 of the finance act of 1982, cannot be said to be bad. ..... 52 of the finance act of 1982 are these - (1) section 52 contains a non-obstanate clause to override the the effect of any judgment (including the judgment of this court ..... that case, the supreme court has observed that the rule of estoppel is a rule of equity which forbids truth being pleaded, or representation, on which faith, another has acted to his detriment being retracted and even extending the rule into the new fangled empire of promissory estoppel, it cannot go beyond the limits contemplated by lord denning in high trees case - 1947 1 k.b. ..... that case the validity of the provisions of the life insurance corporation amendment act, 1981 which inserted sub-clause (cc) in sub-section (2) and introduced (2a), (2b), (2c) in section 48 of the life insurance corporation act, 1956 was challenged. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2006)204CTR(MP)555
..... other provisions of any law for the time being in force, such appeal or reference or reply shall be deemed to have been withdrawn on the day on which the order referred to in sub-section (2) is passed :provided that where the declarant has filed a writ petition or appeal or reference before any high court or the supreme court against any order in respect of the tax arrear, the ..... 204 ctr (mp) 549) holding that the aforesaid order dated 16-1-2004 passed by the tribunal was outside the scope and purview of section 254(2) of the act which was confined only to rectification of any mistake apparent from the record and have set aside the said order dated 16-1-2004 ..... section 254(2) of the act for correction of the said order dated 26-11-2001 of the tribunal and the ground taken in the said application filed by the assessee was that under sub-section (4) of section 90 of the finance ..... the parties at length, the tribunal allowed the said ma by the impugned order dated 16-1-2004 and substituted paras 10 to 12 of its appellate order dated 26-11-2001 with new paras 10 and 11 holding that as the assessee had opted for kvss 1998 and had paid the taxes settled thereunder, the appeal has to be treated as ..... time and manner of payment of tax arrear(1) within sixty days from the date of receipt of the declaration under section 88, the designated authority shall, by order, determine the amount payable by the declarant in accordance with the provisions of this scheme and grant a certificate in such form as .....
Tag this Judgment!Court : Mumbai
..... jul-2009 roads exemption from service tax to management, maintenance or repair of roads in exercise of the powers conferred by sub-section (1) of section 93 of the finance act, 1994 (32 of 1994) (hereinafter referred to as the finance act), the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service, referred to in sub-clause (zzg) of clause (105) of section 65 of the finance act, 1994, provided to any person by any other person in relation to management, maintenance or repair of roads, from the ..... sections 97 and 98 have been inserted in chapter v of the finance act, ..... june, 2005, which exempts the site formation and clearance, excavation and earthmoving and demolition, any such other and similar activities referred to in sub clause (zzza) of clause (105) of section 65 of the finance act, 1994 provided to any person by any other person in the course of construction of roads, airports, railways, transport terminals, bridges, tunnels, dams, ports or other ports. ..... the same reads as under:- 65(25b) commercial or industrial construction means - (a) construction of a new building or a civil structure or a part thereof; or (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood ..... the activity of strengthening of road is altogether distinct from that of building or construction of a new road. .....
Tag this Judgment!