Judgment Search Results Home > Cases Phrase: finance act 2005 section 18 amendment of section 54ed Court: customs excise and service tax appellate tribunal cestat Page 1 of about 121 results (0.091 seconds)

Commissioner of Service Tax Vs. Anil Kumar Mishra

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)10STR408

..... the penalty imposed upon the respondent herein by the adjudicating authority in terms of section 76 of the finance act, 1994, has been set-aside by the lower appellate authority on the ground that the entire service tax amount was deposited together with interest before the issue of show cause notice (amount was ..... 736 (t-chennai), penalty has been held to be not imposable under section 76 of the finance act, 1994, for the reason that the service tax was paid prior to the issuance of the show cause notice. ..... commissioner of central excise, coimbatore (supra), would not apply as it covered the period post amendment, while the period in the present case is october, 2002, which is prior to the amendment in section 76, does not make any difference in view of the above judgments of the tribunal.3. ..... the reliance placed by the learned dr on the amendment to section 76 w.e.f. ..... pioneer plastic products - 2005-tiol-1175-cestat-kol and commissioner v. .....

Tube Investments of India Ltd. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the appellants' contention is that they have paid the amount of service tax and since there is retrospective amendment by section 117 of finance act, they are eligible for the refund.4. ..... writ petition (civil) 539 of 2000 has settled the subject issue and upheld the validity of amendments and the action taken in pursuant to the earlier rules and further upheld the levy of tax on the recipient of the services in the case of services rendered by goods transport operators and clearing and forwarding agents. ..... while upholding the constitutional validity of the amendments and the levy of tax, the hon'ble court directed that the liability to pay interest or penalty on outstanding amounts would arise only if dues are not paid within the period of two weeks from ..... in this case the appellant had already paid the service tax liability arising on services received from gto, and seeks refund of the same, which would not get covered by the retrospective amendment.in view of the above appeal is dismissed. ..... the issue involving non-payment of service tax by people against whom no action was initiated by the department could take the advantage of the retrospective amendment and contest the issue. ..... this appeal is directed against order-in-appeal dated 26-5-2005 which upheld the order-in-original wherein refund claim of the appellants was rejected.2. ..... after the amendment of the notification they claimed the refund of the same. .....

Narang Plastics Pvt Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... it is also clarified that finance act, 2005, under sub-section (1) of section 84 which amends sub-section (1) of section 5a of the central excise act, 1944 retrospectively for periods between 21.02.2000 to 28.2.2003, mentions that clearances made under notification issued under sub-section (1) of section 5a of central excise act, 1944 are valid. ..... further the sub-section (3) of section 84 of finance act, 2005 states: no recovery shall be made of all such amounts of duty or interest or penalty or fine or other charges which have not been collected or, as the case may be, for which demand notices have been issued under section 11a or, recovery proceedings have been initiated under section 11 of the central excise act, as of the amendment made by sub-section (1), had been in force at all material times.therefore the amount at 8% demanded on the price of final products cleared during ..... the contention taken by the appellants that the clearance of exempted final products, in dispute period are within the period of valid for clearance under section 84 of finance act, 2005 is well taken proposition and required to be accepted. ..... 3/2001 dated 1.3.2001 as amended. ..... 3/2005 ce dated 12.01.2005. .....

Commissioner of C. Ex. and Cus. Vs. Gupta Steels Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... i find that prior to amendments made in section 35b of the central excise act, 1944 by the finance act, 2005 w.e.f. ..... prior to the amendment of the section by the finance act, 2005, the jurisdictional commissioner could authorize filing such an appeal if he was of the opinion that the order of the commissioner (appeals) was not legal or proper. ..... however, the proposal was modified and ultimately the finance act, 2005 provided for authorization by a committee of two commissioners. ..... though the notes on clauses to the finance act, 2005 and the absence of any parliamentary debate on this change do not throw any further light, the change itself indicates that the earlier provision enabling the jurisdictional commissioner of the same rank examining the ..... the appeals filed by the revenue on the following grounds: (i) the authorization to file the present appeals has been signed by only one commissioner and not by a committee of two commissioners as required under sub-section (2) of section 35b of the central excise act, 1944 and therefore the said authorization is not valid, and hence the appeals should be dismissed; (ii) the commissioner, who has signed the authorization, has not applied his mind to come to a conclusion ..... in the finance bill, 2005, this provision was proposed to be amended providing for authorization to file an appeal by a committee of two chief commissioners. .....

Commissioner of Customs (Port) Vs. Goel Airshrienk (India) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)(122)ECC248

..... central excise act, 1944 prior to its amendment by section 79 of the finance act, 2005 at the relevant point of time read as follows: (2) the commissioner of central excise may, if he is of opinion that order passed by the appellate commissioner of central excise under section 35, as it stood immediately before the appointed day, or the commissioner (appeals) under section 35a, is not legal or proper, direct any central excise officer authorised by him in this behalf (hereafter in this chapter referred to as the ..... along with other similar appeals to hear on the preliminiary question as to whether prior to the amendment made in 2005 to section 35b(2) of central excise act, 1944 and similar provision under the customs act, 1962, the commissioner himself can file appeals against the orders of the commissioner (appeals) or ..... similar provision as that was existing under section 129a(2) of the customs act, 1962 at the relevant point of time before its amendment in 2005 read as follows: (2) the commissioner of customs may, if he is of opinion that an order passed by the appellate commissioner of customs under section 128, as it stood immediately before the appointed day, or by the commissioner (appeals) under section 128a, is not legal or proper, direct the proper officer to appeal to his behalf to ..... which held that appeal having been filed by commissioner himself, sub-section (2) of section 129a of the customs act, 1962 is not attracted and recording of satisfaction of the commissioner .....

Cce, Madurai Vs. M/S. Sundaram Fasteners Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... the learned ar submits that by section 82 of the finance act, 2005, there is retrospective amendment for rule 57cc insofar as if the manufacturer fails to pay the amount, it shall be recovered along with interest in the same manner, as provided in rule 57i of the central excise rules, 1944, for recovery of credit wrongly ..... in my considered view, the matter is required to be examined by the adjudicating authority afresh as per the amendment of the rules. ..... thereafter, there is an amendment of the rules. ..... the commissioner (appeals) set aside the adjudication order and allowed the appeals filed by the respondent on the ground that there is no machinery provision in the act or rules for its recovery. .....

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR673

..... 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. ..... /- under section 75 of the finance act, 1994, and in the other case (service tax appeal no.224 of 2005) confirming ..... factory (supra), which is affirmed by hon'ble the supreme court by its order reported in 2005 (187) elt 5(sc), is wholly misconceived in view of the amendments in the law, particularly, by insertion of the proviso to section 68(1) and section 71a which created enforceable liability of the recipients of services from gtos during the period from ..... affirmation of that decision by hon'ble the supreme court by order dated 27.7.2005 cannot be construed as nullifying the effect of the ratio of the decision of the apex court ..... payable by the respondents was paid by them on 15.12.1997, 13.2.2004 and 15.3.2005, about which fact there was no dispute.3. ..... of the supreme court rendered on 27.7.2005, submitting that it should be followed in preference to the decision of the supreme court ..... court by its decision rendered on 17.3.2005 in gujarat ambuja cement ltd. ..... (supra), rendered on 17.3.2005, had held that legislature was competent to remove infirmities retrospectively and make any imposition of tax declared invalid, as valid, and that the reasoning of the adjudicating authority was not .....

C.C.E. Vs. Gujarat Borisil Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2007)13STT306

..... reported in 2005 (187) elt 5 (sc) and submits that the said decision has been taken into account the amendments by the finance act, 2000 as well as amendment by finance act, 2003 and came to the conclusion as follows: 8. ..... 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 court in l.h. ..... section 73 has also undergone certain amendments by finance act, 2003. ..... later on, under the finance act, 2003, section 71a was inserted in the finance act, 1994. ..... a show cause notice dated 23.7.04 seeking to demand duty in terms of section 68 of the finance act, 1994 read with section 73(1)(a) was issued. ..... the scn in the instant case was issued only on 3-4-2004 and the same was under section 73 of the finance act, 1994. ..... b) the original authority by his order dated 20.4.05 confirmed the demand of duty; ordered recovery of interest in terms of section 75 of the finance act, 1994. ..... relied by the ld sdr has taken into account that the return had been filed by the said company as per machinery provision under section 71a read with section 7a though service tax was paid by them subsequently, having lost on their writ petitions being dismissed by the hon'ble supreme court (para 13 of the decision). .....

SunwIn Technosolutions Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)7STT109

..... five lakh seventy-nine thousand six hundred and forty-four) for the period relating to 11-9-2001 to 16-3-2005 under section 73 of the finance act, 1994, and imposed a penalty of rs. ..... the appellant imparts training to the trainees in relation to computer software.training or coaching services provided to any person by a commercial training or coaching centre are taxable under sub-clause (zzc) of clause (105) of section 65 of the finance act, 1994 read with clauses (26) and (27) thereof.4.1 under notification no. ..... on the appellant to register his company under section 69 of the finance act, 1994. ..... thousand) under section 77 of the finance act, 1994.4. ..... this is an application under section 35 of the service tax act, 1944 (sic) [central excise act], filed by the appellants to waive the pre-deposit of the service tax, interest and penally demanded and to grant ..... counsel for the appellant, the insertion of the proviso in the above-referred notification with effect from 16-6-2005, shows that the services rendered by the appellant were hilly exempted. ..... of the said amendment, clause (ii) ..... which was amended by notification ..... the amendment is not clarificatory in nature, as held ..... notification was amended by notification ..... inserted, which reads as follows : (iii) 'computer training institute' means a commercial training or coaching center which provides coaching or training relating to computer software or hardware.4.2 it is the submission of the appellant that prior to 16-6-2005 when notification no. .....

Gondia District Central Co-operative Bank Ltd Vs. Commissioner of Cent ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... in this scenario, i am of the view that, for the period april 2005 to march 2007, the benefit of section 80 of the finance act, 1994 is not admissible to the appellant. ..... had the appellant acted in terms of rule 6 (1), as amended with effect from 1.4.2005, they would not have defaulted monthly payments of service tax ..... but this plea is not valid from april 2005 inasmuch as rule 6 was amended with effect from 1.4.2005 making it obligatory for the assessee to pay service tax for every calendar month by the 5th of the next month ..... it was only on 11.4.2007 that the appellant came to know about the above amendment to rule 6, from a letter of the superintendent of central excise and customs. ..... as rightly pointed out by the counsel for the appellant, the original authority did not take into account the provisions of section 76 as it stood prior to 18.4.2006, the date on which it was amended. ..... ought to have paid the service tax for the month of march 2005 by 31st of the same month, even according to the pre-amended provisions of rule 6. ..... appears, the appellant failed to take note of the amendment to rule 6 of the service tax rules, 1994, which came into force on 1.4.2005. ..... for the period after amendment of the rule, there is no circular of the apex ..... appellant submits that they were not aware of the amendment brought to rule 6. ..... as per the amended rule, the service tax on an amount collected by the bank from a client for any banking service in the month of april should be paid by the 5th day of .....