Judgment Search Results Home > Cases Phrase: finance act 2005 section 121 amendment of section 10 of act 54 of 2000 Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 68 results (0.258 seconds)

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR673

..... the revenue that, they had challenged the constitutional validity of sections 116 and 117 of the finance act, 2000 and section 158 of the finance act, 2003 as well as section 71a of the finance act, 1994, therefore, the matter was subjudice. the hon'ble the supreme court by its decision rendered on 17.3.2005 in gujarat ambuja cement ltd. v.union of india, and ..... of 2005) confirming service tax of rs. 24,23,911/- under section 73(2) of the finance said act, imposing penalty of rs. 48,700/- under section 76 of the act and ordering payment of interest of rs. 3, ..... tax demand in one case (service tax appeal no. 2/23 of 2005) of rs. 60,26,508/- under section 73(2) of the finance act, 1994, imposing penalty of rs. 48,700/- under section 76 and ordering interest amount of rs. 8,84,287/- under section 75 of the finance act, 1994, and in the other case (service tax appeal no.224 .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... late. the appellants contested the show cause notice and the adjudicating authority vide order-in-original dated 14.6.2005 imposed penalty of rs. 1,72,192.80 and also directed to pay interest as per the provisions of section 75 of the finance act, 1994. on appeal the commissioner (appeals) also upheld the order-in-original. hence, this appeal.3. learned advocate appearing ..... recourse to retrospective amendments.7. having noticed the loophole in the provisions, a further amendment was brought by the finance act, 2003. 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. the section 158 would read as under: 158. during the period commencing on and from the 16th day of july .....

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... having noticed the loophole in the provisions, a further amendment was brought by the finance act, 2003. 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. the section 158 would read as under: 158. during the period commencing on and from the ..... aside the same.5. 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. during the period commencing on and from the 16^th day ..... appellants contested the show cause notice and the adjudicating authority vide order-in-original dated 14.6.2005 imposed penalty of rs. 41,910.00 and also directed to pay interest as per the provisions of section 75 of the finance act, 1994. on appeal the commissioner (appeals) also upheld the order-in-original. hence, this .....

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

..... interest as demanded in the impugned orders.5. the issue to be decided falls under a narrow compass. we have perused the provisions of section 112 of the finance act, 2000, where sub-section (b) of section 112(2) categorically states as under :- "recovery shall be made of all the credit of duty, which have been taken or utilised ..... 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. it is pleaded that, recovery refers to collection only. no collection can be possible unless there is an assessment and the assessment ..... them and recovery of appropriate interest was also ordered. the said recovery was ordered in terms of provisions contained in section 112(2) of the finance act, 2000. 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 .....

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC227

..... services of goods transport operators and were liable to pay the service tax), one more chance to file st-3 return. 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 ..... , who are liable to file return under section 70 and liability to file return being cast on the appellants under ..... were issued to the appellants invoking section 73 are not maintainable. the abovementioned decision of the tribunal was upheld by the supreme court in case of cce meerut-ii v. l.h. sugar factories ltd. reported in 2005 (187) e.l.t. 5 where the supreme court confirmed that liability under section 73 of the finance act, 1994 covers cases of assessee .....

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

..... have been incurred by the service provider as pure agents of the service recipient. 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. vs. union of india and others ltd. reported in 2012 tiol-966- ..... 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 ..... m/s.paramax electronics pvt. ltd. 16/comm./noida/2012-13, dt. 27.7.12, passed 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. mahendra engineering ltd. 23/comm./lko/st/2011-12,dt. 28.11.11, passed by cce, lucknow .....

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

..... notice. as such the learned advocate has rightly submitted that there was no proposal for payment of service tax, which was not paid by them. section 84 of the finance act, 1994 empowers the commissioner to call for the record of the proceedings which has been taken by the assistant commissioner/deputy commissioner and makes such ..... payable will be known to the department only after the person responsible to pay the service tax files the quarterly returns as required under provisions of section 70 of the finance act, 1994; that unless and until the return is filed, there is nothing available with the department to verify the services rendered on which the ..... not arise.the learned advocate, therefore, contended that the commissioner cannot direct them to pay the service tax and interest thereto in exercise of powers under section 84 of the finance act, 1994.3. countering the arguments, shri atul dixit, learned sdr, submitted that a perusal of the show cause notice dated 12-5-99 would clearly .....

Shree Shyam Filaments Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(176)ELT512TriDel

..... 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. they have also not brought on record ..... to 12.5.2000. similar view have been held by the tribunal in the case of cce v. mysore cement ltd. 2002 (147) elt 3522 (tri). section 112 of the finance act, 2000 clearly provides that notwithstanding anything contained in any judgment, decree or order of court, tribunal or other authority, no credit of any duty paid on high ..... 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 .....

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... on 08-11-02. 2. subsequently a 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. finally the notice was adjudicated confirming demand of service tax amounting to rs. 1466.73 lakhs with interest and penalties under different ..... . 161 (tri. - del.) which was affirmed by the apex court as reported at 2005 (187) elt 5 (sc) in favour of the service recipients. going by this decision the demand issued in this case on 02-11-2004 is not maintainable. 11. finance act, 1994 was amended again by finance act 2003 to insert a clause 71a retrospectively for the period 16th day of july .....

Cce, Allahabad Vesus M/S Hindalco Industries Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the latter category. 5. 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. this amendment validated the action taken under the said rule not withstanding any judgement, decree or order of any court, tribunal or any authority. 6. the ..... in favour of the service recipients. going by this decision the demand in this case is not maintainable. 10. now what is being stated is only for an understanding of the situation with reference to changes in law after the issue of the show cause notice in this case. 11. finance act, 1994 was amended again by finance act ..... of the act as it stood prior to 10-09-2004, for recovery of taxes not paid for the said period was initially decided by tribunal in the case of l.h. sugar factories ltd. vs. cce- 2004 (165) e.l.t. 161 (tri. - del.) which was affirmed by the apex court as reported at 2005 (187) elt 5 (sc) .....