Judgment Search Results Home > Cases Phrase: finance act 2005 section 18 amendment of section 54ed Court: customs excise and service tax appellate tribunal cestat ahmedabad Page 1 of about 3 results (0.094 seconds)

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). .....

M/S. Tarachandra Engineering Pvt.Ltd. Vs. Cce Vadodara-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... accordingly, it is held that no penalty under section 78 of the finance act, 1994 is imposable upon the appellant by virtue of proviso of section 80 of finance act, 1994. 5. ..... on receipt of st-3 returns, revenue issued a show cause notice for penal action and penalties under section 77 and 78 of finance act, 1994 were imposed upon the appellant. ..... that inspite of this fact, it was held by delhi cestat that penalty under section 78 is not imposable as per section 80 of finance act, 1994. 3. ..... in the appeal filed before the first appellate authority, penalties imposed under section 77 and 78 of finance act, 1994 were upheld. ..... in view of the above observations, the appeal filed by the appellant is allowed by extending the benefit of section 80 of the finance act, 1994. ..... of service tax was not detected by the revenue, therefore, the reasonable cause explained by the advocate, on account of an accident of the proprietor of the appellant and their financial difficulties are justifiable reasons for the purpose of section 80 of finance act, 1994. ..... it was his case that as there was a reasonable cause for delay in filing the returns and payment of service tax, therefore, their case is covered by the provisions to section 80 of finance act, 1994. ..... in addition, the appellant is also engaged in rendering taxable services under the category of management, maintenance and repair services as defined under section 65 (108)(zzg) of finance act, 1994. .....

M/S. Doshion Veolia Water Solutions Pvt. Ltd Vs. C.S.T. Service Tax, A ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... since there was a specific provision of imposition of penalty under section 76 or section 78 of the finance act, 1994, i find that the penalties imposed on the appellant under section 76 of the finance act, 1994 is not in accordance with the law and is liable to be set aside ..... imposed by the adjudicating authority and upheld by the first appellate authority under section 76 of the finance act, 1994 on this appellant is set aside. 8. ..... on the date of issuance of show cause notice, there were explicit provisions in section 78 of the finance act, 1994 which mandated that simultaneous penalty cannot be imposed under section 76 and section 78 on an assessee. ..... as regards the penalties imposed under section 76 of the finance act, 1994, i find that the show cause notice issued to the appellant for the demand of the service tax liability was issued on 01.09. ..... as regards the penalties imposed under section 78 of the finance act, 1994, i find that there is no dispute as to the appellant having collected their amount of service tax from their customers did not pay to the government treasury ..... on perusal of the records, i find that for the month of november 2005 the appellant had collected the service tax leviable on the services rendered by them but did not deposit the same in the government treasury ..... on perusal of the records, it transpires that for the month of november 2005 appellant had provided services to their client and received payment on which service tax liability was not discharged .....

Commissioner of Central Excise and S.T., Vadodara Vs. M/S. Banco Produ ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... cess and sandh cess under section 94 of finance act, 2004 and section 139 of finance act ..... central excise duty and in terms of proviso to section 3(1) of central excise act, 1994, the measure of the excise duty leviable is aggregate of duties of customs charged on import of like goods into india under customs act, 1962 read with indian customs tariff act, 1975 or any other law for the time being in force, this aggregate of duties of customs on which education cess under section 93 of finance act, 2004 ad sandh cess under section 138 of finance act, 2007 is to be charged, would not include education ..... in other words, the education cess and sandh cess would be chargeable only once under section 93 of finance act, 2004 and section 138 of finance act, 2007 on the sum of basic customs duty and additional customs duty. 4. ..... the respondent is a 100% eou and clearing the goods to dta on payment of appropriate duty of excise as per the provisions of section 3 of the central excise act, read with notification no. .....

M/S. Everest Composites Pvt.Ltd Vs. Cce Vadodara-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... the appellant is represented and the ld.counsel submits that the penalties imposed on the appellant under section 76 of finance act, 1994 should be set aside as the appellant has discharged the service tax liability before the issuance of ..... issue needs verification, i set aside the impugned order to the extent it imposes penalties under section 76 and 78 of finance act, 1994 by way of remand to the adjudicating authority.8. ..... the submissions made by both sides and perusal of the records, i find that the issue which falls for my consideration is whether the appellant needs to be penalized under section 76 and 78 of finance act, 1994 simultaneously. ..... has paid the amount of service tax liability and the interest before the issuance of the show cause notice, the same needs to be considered for application of provisions of section 73(1) of finance act, 1994. 7. ..... the records, i find that both the show cause notices dt.16.07.2009 and dt.08.09.2009 are issued for imposition of penalties under section 76 of finance act, 1994. ..... after following the due process of law, confirmed the demands raised with interest, disallowed cenvat credit and imposed penalties under sections 76, 77 and 78 of finance act, 1994. ..... the first appellate authority confirmed the demand with interest as it was not contested, set aside the order-in-original which disallowed the cenvat credit, but upheld the penalties imposed under section 76 and 78 along with penalties under section 77 and rule 7c of service tax rules, 1994. 4. .....

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... unlike the pre-amended categories where services provided by port are being taxed, post-amendment, all services provided within the port will be taxable and will be classifiable under port service ousting application of section 65a of finance act, 1994. ..... 01.07.2010 the definition of port service and the taxable service has been amended by the finance act, 2010 to provide that port service would mean any service rendered within a port or other port in any manner. ..... the chapter 5 of finance act, 1994 has incorporated various provisions of other enactments by referential incorporation and with respect to interpreting referential incorporation, it is settled law by the apex court that, when a single section of an act of parliament is introduced into another act, i think it must be read in the sense in which it bore in the original act from which it is taken, and that consequently it is perfectly legitimate to refer to all the rest of the act in order to ascertain what the section meant though other sections are not ..... provisions other than clause (q) of section (2) of the major port trusts act, 1963 or any provisions other than clause (4) of section (3) of the indian ports act, 1908 are not applicable to interpretation of port service defined under section 65(82) of the finance act, 1994 in absence of statutory intention thereof. .....

M/S. Psl Ltd. Vs. Cce Daman

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... however, even after this amendment, the apex court has noted that in absence of section 71a of the finance act, 1994 (which has retrospectively been ..... of the said section could not be made applicable despite retrospective amendment in sections 68 and 71a of the finance act, 1994. ..... high court of gujarat in the case of eimco elecon ltd (supra) held as under:- it is not in dispute that till finance act, 2003 introduced under sub-section (1) of section 68 of the finance act, 1994 the liability to pay service tax was on the person providing taxable service, and not on the recipient. ..... more particularly, when one considers the language employee in the proviso below sub-section (1) of section 68 and the provisions of section 71a of the finance act, 1994, it is not possible to state that the language of the statute is so clear that any default can be fastened on the respondent ..... is apparent that till the point of time section 73 of the finance act, 1994 came to be substituted w.e.f. ..... simultaneously, section 71a came to be introduced by the finance act, 2003 casting the liability on the service recipient to file a return within six months from the date on which the finance bill, 2003 receives assent ..... 16.07.1997) appearing in section 73 of the finance act, 1994 no levy of any short duty or non-levy could ..... the appellant is that the honble high courts in the above decisions held that if a notice was issued for recovery of service tax after the retrospective amendment, the same is not sustainable. .....

Paras Advertising and Marketing Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2007)5STR205

..... 500 under section 75a of the finance act, 1994 and also imposed interest under section 75 of the finance act, 1994.3. ..... 2,00,00,000 under section 78 of the finance act, 1994; penalty of rs. ..... 6,000 under section 77 of the finance act, 1994 ; penalty of rs. ..... 200 per day for delay in payment of service tax under section 76 of the finance act, 1994 ; penalty of rs. .....

M/S. Sonu Enterprises Vs. Commissioner of Central Excise and S.T. Sura ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... it is observed from the order passed by the first appellate authority that there was delay in filing appeal before the commissioner (appeals) beyond the condonable time limit as prescribed under section 85(3a) of the finance act, 1994. ..... nair (ar) appearing on behalf of the revenue argued that there is no provision in the service tax provisions to condone the delay beyond the statutory limit provided under section 85(3a) of the finance act, 1994. 4. ..... appellant submitted that the first appellate authority has rejected their appeal on the ground that there was delay of 4 months and 20 days in filing appeal, which is beyond the condonable period of three months under section 85 (3a) of the finance act, 1994. ..... there is also no provision empowering the cestat to condone any further delay in the finance act, 1994. .....

Cce and C Vs. Shreeji Travels

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2007)8STJ351CESTATAhmedabad

..... as regards setting aside of the penalty imposed on the respondents under section 78 of the finance act, 1994 the learned commissioner (appeals) in his order-in-appeal has held as under: - as regards imposition of penalty under section 78 of finance act, 1994 for suppressing the value of taxable service with an intent to evade service tax, the appellant in their plea stated that the amount of rs. ..... this appeal is directed against the order-in-appeal dated 28.1.2005 vide which penalty imposed on the respondents under section 78 of the finance act, 1994 has been set aside.2. ..... it is seen from the record that the respondents are not in appeal against imposition of penalty on them under section 76 and 77 of the finance act, 1994. ..... learned jdr submits that the commissioner (appeals) has erred in setting aside the penalty imposed under section 78 inasmuch that it is on record that the respondent had not deposited the amount of service tax collected by them from their customers. ..... however, he has given sufficient reasons for non-imposition of penalty imposed under section 78 and therefore, the impugned order-in-original in this regard, is set aside.it can be noticed from the above reproduced paragraph that the learned commissioner (appeals) has considered the fact that the respondents had ..... in this regard, i find that penalty under section 78 can be imposed if the service tax provider has suppressed or concealed the value of taxable service with an intent to evade payment of service tax. .....