Judgment Search Results Home > Cases Phrase: finance act 2001 section 95 amendment of second schedule Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 7 results (0.224 seconds)

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR673

..... it was also submitted that the show cause notices invoking the extended period were not sustainable under the provisions of section 73, as it stood prior to the amendment in the finance act, 2003 and also under the provisions as amended by the finance act, 2003.the respondents relied upon the decision of the tribunal in l.h. ..... he submitted that only the actions and proceedings initiated before the amendment of finance act, 2000 may be proceeded with and no fresh proceedings can be initiated under the validating provisions because, section 117 protected and validated any action taken prior to the commencement of finance act, 2000, by taking into consideration the amendments, which were made by section 116. ..... he submitted that the opening part of section 116 of the finance act, 2000, which amended sections 65, 66 and 67, indicated that the provisions were applicable "during the period commencing on or before 16.11.1997 and ending with 16.10.1998" which showed that they should be read only during that period and not thereafter. ..... it was also held that subsequent amendments made by the finance act, 2003 with retrospective effect in sections 68, 71a and 73, covered only the cases of those asssessees who were liable to file return under section 70 and that the class of persons who fell under section 71a were not covered under the net of section 73. .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... in respect of the interest sought to be recovered from the appellants, relying upon section 116 and 117 of the finance act of 2000, which amended section 65 of finance act, 1994 retrospectively.the said section 116 & 117 read as under: section 116 and 117 of the finance act, 2000 amendment of act 32 of 1994. ..... learned advocate appearing for the appellants submits that the amendment carried out by section 116 and 117 of finance act, 2000 was to bring the gto services into net of service tax and to validate any action taken for recovery of such services for the period from 16.11.97 to 2.6.98. ..... section 158 of the finance act, 2003 retrospectively amended the section 68 and sought to insert a new section 71a in the finance act, 1994, with retrospective effect. ..... on and from the 16th day of july, 1997 and ending with the 16th day of october, 1998, the provisions of chapter v of the finance act, 1994 (32 of 1994), as modified by section 116 of the finance act, 2000 (10 of 2000), shall have effect and be deemed always to have had effect subject to the following further modifications, namely: (a) in section 68, in sub-section (1), the following proviso shall be inserted at the end and shall be deemed to have been inserted on an from the 16th day of july ..... validity of these services were challenged in the supreme court and a retrospective amendment was carried out to the finance act and the appellants were required to pay their service tax as recipient of services of gto. .....

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... in respect of the interest sought to be recovered from the appellants, relying upon section 116 and 117 of the finance act of 2000, which amended section 65 of finance act, 1994 retrospectively.the said section 116 & 117 read as under: 116. ..... learned advocate appearing for the appellants submits that the amendment carried out by section 116 and 117 of finance act, 2000 was to bring the gto services into net of service tax and to validate any action taken for recovery of such services for the period from 16.11.97 to 2.6.98. ..... section 158 of the finance act, 2003 retrospectively amended the section 68 and sought to insert a new section 71a in the finance act, 1994, with retrospective effect. ..... period commencing on and from the 16 day of july, 1997 and ending with the 16^th day of october, 1998, the provisions of chapter v of the finance act, 1994 (32 of 1994), as modified by section 116 of the finance act, 2000 (10 of 2000), shall have effect and be deemed always to have had effect subject to the following further modifications, namely: (a) in section 68, in sub-section (1), the following proviso shall be inserted at the end and shall be deemed to have been inserted on an from the 16^th day of july, 1997 ..... validity of these services were challenged in the supreme court and a retrospective amendment was carried out to the finance act and the appellants were required to pay their service tax as recipient of services of gto. .....

Commr. of C. Ex. Vs. Daya Engineering Works (Sleeper)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC227

..... the 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. ..... however, 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. ..... 5 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.3. ..... 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, 1994. .....

Maharaja Shree Umaid Mills Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(158)ELT734TriDel

..... 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 ..... 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, ..... 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 ..... referring to the retrospective amendments introduced in respect of rules 9 and 49 it was pleaded that, in terms of supreme court's .....

M/S. Samtech Industries and Others Vs. C.C.E. Kanpur and and Others

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. .....

Shree Shyam Filaments Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(176)ELT512TriDel

..... it has been submitted by the appellants in their memorandum of appeal that they had taken the credit of duty paid on hsd oil under rule 57 b of the central excise rules, 1944; that section 112 of the finance act, 2000 provided that credit is not admissible in respect of hsd oil with retrospective effect; that the validity of the provisions of disallowing the modvat credit with retrospective effect was challenged before the rajasthan high ..... there is no force in the contention that the matters are pending in rajasthan high court supreme court as the appellants themselves have not challenged the validity of the said section of the finance act, 2000 in any high court of supreme court not there any appeal filed by them is pending in supreme court. ..... cce meerut, [2000 119 elt 715 (t-lb)] has held that provision of section 112 of the finance act, 2000 has come into force with effect from 12.5.2000 in view of which high speed diesel oil is not eligible for benefit of credit during the period 16.3.95 to 12.5.2000 ..... it is, further mentioned in the memorandum of appeal that in order to invoke section 112 (2)(b) of the finance act for levy of interest, it is absolutely necessary that the adjudication orders in pursuance of the show cause notice should have been passed during the period 16.3.95 to 12.5.2000; that section 112 only validates demand which has already been adjudicated by the show cause notice; that the said provision does not automatically confirm the demands which are not subject .....

Markfed Oil and Allied Industries Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(84)ECC860

..... which were initiated by the officers subordinate to him; that the only issue taken up by the deputy commissioner under the adjudication order was with regard to imposition of penalty under section 77 for not filing the returns under section 70 of the finance act, 1994; that there was no proposal in the show cause notice for levy of service tax or interest; that there was also no adjudication on these issues by the deputy ..... taken under service tax rules under section 117 of the finance act, 2000 retrospectively; that the commissioner thereafter revised the order passed by the deputy commissioner under impugned order in ..... that the superintendent had issued a show cause notice dated 12-5-99 directing them to show cause as to why the penalty under section 77 of the finance act may not be levied on account of their failure to file the returns of the service tax; that the deputy commissioner under order dated 14-12-2001 dropped the proceedings in terms of supreme court decision in laghu udyog bharti case; that subsequently, the parliament validated certain actions ..... filed this appeal against the order dated 14-12-2001 passed by the commissioner of central excise in exercise of powers under section 84 of the finance act, 1994.2. .....

M/S South Eastern Coalfields Ltd Vs. Cce, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... corrigendum to the notice was issued on 02-11-2004 pointing out the retrospective amendment made in finance act, 1994 by finance act 2003 and the prospective amendment in section 73 of finance act 1994 made by finance act 2004. ..... after the retrospective amendment by finance act 2000, the question arose whether this amendment was good enough to issue demands under section 73 of finance act, 1994 on persons who had not paid tax during the said period as per rule 2 (1) (d) ..... now the question arose whether this amendment was good enough to issue demands under section 73 of finance act, 1994 on persons who had not paid tax during the said period a per rule 2 (d) ..... section 73 was amended by finance act 2004, to replace section ..... the defect pointed out by the apex court in the case of laghu bharati udyog (supra), the parliament made retrospective amendment by section 117 of the finance act, 2000. ..... the defect pointed out by the apex court in the case of laghu bharati udyog (supra), the parliament made retrospective amendment by section 117 of the finance act, 2000. ..... section 73 of the finance act as it stood prior to the amendment made on 10-09-2004 to read as ..... the show cause notice in this case is issued after the retrospective amendment made by finance act, 2000 but before the amendment made by finance act, 2003 and 2004 in this matter which are also being mentioned in this order for sake of clarity on the issue and for the reason that corrigendum to the show cause notice was issued on 02-11- .....

Cce, Allahabad Vesus M/S Hindalco Industries Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... after the retrospective amendment by finance act 2000, the question arose whether this amendment was good enough to issue demands under section 73 of finance act, 1994 on persons who had not paid tax during the said period as per rule 2 (1) (d). ..... section 73 was amended by finance act 2004, to replace section 73. ..... to overcome the defect pointed out by the apex court in the case of laghu bharati udyog (supra), the parliament made retrospective amendment by section 117 of the finance act, 2000. ..... section 73 of the finance act as it stood prior to the amendment made on 10-09-2004 to read as under: "73. ..... the show cause notice in this case is issued after the retrospective amendment made by finance act, 2000 but before the amendment made by finance act, 2003 and 2004 in this matter which are also being mentioned in this order for sake of clarity on the issue and for the reason that though show cause notice was issued on 11-10-2002 it was adjudicated on 20-03-2008 during which time those amendments also had come into force. 7. ..... we note that two high courts have decided that demands issued even after amendments by finance act, 2004 for liability that arose for the period the 16-11-97 to 02-06-98 were barred by limitation. ..... finance act, 1994 was amended again by finance act 2003 to insert a clause 71a retrospectively for the period 16th day of july, 1997 and ending with the 16th day of october, 1998, reading as under: '71a. .....