Judgment Search Results Home > Cases Phrase: finance act 2005 section 18 amendment of section 54ed Court: customs excise and service tax appellate tribunal cestat calcutta Page 1 of about 6 results (0.161 seconds)

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 .....

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. .....

Oil India Ltd. Vs. Commr. of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... he submitted that legislature brought out a specific entry w.e.f 16.6.05 to bring transport of goods through pipeline or other conduit to the purview of service tax incorporating a new sub-clause (zzz) to section 65(105) of the finance act, 1994.therefore, according to him, when there is a specific entry, which is the expression of legislative intent that did not intend such new service taxable prior to incorporation of the new entry. ..... the impugned order dated 30th december, 2005 levied services and educational tax on the considerations received from both service takers as well as penalty levied under section 75a, penalty under section 76, penalty under section 77 and penalty under section 78 of the finance act, 1994.1.2 the ld. ..... bi/6/2005-tru dated 27.7.05, clarified intention of incorporation of sub-clause (zzz) to section 65(105) of finance act, 1994 conveying in para 5.1 of the circular, as under: 5.1 transportation of goods, other than water, through pipeline or conduit is generally employed to transport petroleum and other petroleum products, natural gas, lpg, chemicals, coal slurry and other ..... every subject is taxed by specific letters of law.from 16.6.05 incorporating sub-clause (zzz) to section 65(105) of finance act, 1994, transport through pipeline was brought to ambit of tax. ..... none of the ingredients of section 65(19) of finance act, 1994 defining the terms of "business auxiliary service" attracted service rendered by appellant to be taxable by the impugned order. .....

Dharampal Premchand Ltd. and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)(123)ECC254

..... we find that education cess is required to be levied and collected under section 93(2) of the said finance act, 2004 @2% of the aggregate of all duties of excise. ..... 8/2004-ce and the language of the sections 91 and 93 of the finance act, we hold that no education cess is leviable in respect of the impugned goods exempted under the said notification no. ..... 8/2004-ce subsequent to imposition of education cess under the said finance act, 2004 to include education cess in the said notification, similar to inclusions for other duties of excise. ..... we find that the provisions in the said finance act specify the education cess as 2% of the customs duty levied and collected. ..... the notification neither exempts education cess imposed under section 91 of the finance (no. ..... the notification as amended requires such amount to be deposited in an escrow account. ..... but no amendment has been made to the said notification no. ..... 8/2004-ce issued on 21.1.04 has been amended on 9.7.04. ..... we are also of the view that the circular dated 31-1-2005 is contrary to the provisions of the finance (no. ..... 2) act, 2004 read with notification no. ..... 2) act, 2004 nor it requires any amount equal to the education cess to be deposited in the escrow account.3. .....

Commr. of Service Tax Vs. Indo Foreign (Agents) Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)8STR12

..... the department is in an appeal against the order of the lower appellate authority, who has set aside the penalty imposed by the original authority under section 76 of the finance act, 1994, for the reason that the service tax was paid prior to issue of show-cause notice. ..... it is the case of the revenue that the provisions under section 76 of the finance act, 1994 relating to service tax is not similar to the provisions relating to customs and excise law and hence the decisions cited by the lower appellate authority to justify non-imposition of penalty in case of payment of tax prior to ..... hence, i set aside the impugned order-in-appeal and restore the impugned order-in-original in regard to imposition of penalty under section 76 of the finance act, 1994. ..... following the ratio of the said decision and considering the facts in this case, i am of the view that this is a fit case for imposition of penalty under section 76 of the finance act, 1994. ..... ) upholding imposition of penalty under section 76 of the finance act, 1994.3. ld. .....

Commr. of Service Tax Vs. Saket Enterprise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)10STJ265CESTAT(Kol.)kata

..... the department is in appeal against the order of the lower appellate authority, who has set aside the penalty imposed by the original authority under section 76 of the finance act, 1994, for the reason that the service tax was paid prior to issue of show-cause notice. ..... it is the case of the revenue that the provisions under section 76 of the finance act, 1994 relating to service tax is not similar to the provisions relating to customs and excise law and hence the decisions cited by the lower appellate authority to justify non-imposition of penalty in case of payment of tax prior to ..... hence, i set aside the impugned order-in-appeal and restore the impugned order-in-original in regard to imposition of penalty under section 76 of the finance act, 1994. ..... following the ratio of the said decision and considering the facts in this case, i am of the view that this is a fit case for imposition of penalty under section 76 of the finance act, 1994. ..... ) upholding imposition of penalty under section 76 of the finance act, 1994.5. .....

Indian Transport Service Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(156)ELT994Tri(Kol.)kata

..... )], while considering the provisions of section 117 of the finance act, 2000, has observed that tax, penalty and interest are leviable under the said section, inasmuch as the same saves the assessee only from the prosecution. ..... thereafter, section 117 of the finance act, 2000 validated the collection of service tax under sub-rules (xii) and (xvii) of rule 2(1)(d) of the service tax rules, 1994, from the user of services of the goods transport operators, and has provided that any service tax refunded in pursuance of any judgment, decree or order of any court, is recoverable within a period of thirty days from the date on which the finance act, 2000 receives the assent of the president and ..... as per the provisions of section 117 of the finance act, 2000, interest is leviable. ..... the impugned order has been passed by the commissioner reviewing the order-in-original of the lower authorities under the finance act, 1994 read with service tax rules vide which he has directed the appellants to pay the service tax of rs. .....

Amaresh Enterprises Vs. Commr. of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)12STT69

..... has come in appeal before this forum challenging that assessing the appellant by a time-barred proceeding as cargo handling agent was baseless, opportunity was not granted to show cause against penalty imposed under sections 68, 69 and 70 of the finance act, 1994 and the contract executed being a composite works contract as well as the consideration received being towards transfer of right to use for the equipments used and that being equipment rentals, such receipt ..... 3 of a/t).he submitted that the scope of work did not at all bring the activities to the definition of cargo handling service which is defined by section 65(23) of the finance act, 1994 since the activity involved was unloading of material from wagons/trailors and its stacking without being meant for transportation. ..... he further submitted that the hire charges paid if taxed by union of india that shall be only state levy which is not permissible by law since no rentals were declared by law to be taxable by finance act, 1994. ..... equipments used in the work having fetched rent, rentals are not taxable by finance act, 1994. ..... therefore, according to him, for the periods from 16-8-2002 to 31-10-2004 there shall be no levy as service tax under the provisions of finance act 1994 and the show cause notice issued on 21-12-2005 was misconceived. .....

Coal Handlers Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2004)(171)ELT191Tri(Kol.)kata

..... it has, further, been clarified that under section 65a of finance act, 1994, it has also been provided that in case of overlap, a service would be classified under the head, (a) which provides most specific description, (b) in case of a composite service having combination of different taxable services, the service which give them their essential character and (c) in case the test of (a) and (b) does not resolve, the service which comes earlier in the clauses of section 65, i.e. ..... as such, they cannot be treated as clearing and forwarding agent within the meaning of section 65(25) of the finance act of 1994.3. dr. ..... further, learned advocate submits that the said judgment was delivered on 9-2-2002 and thereafter the finance act of 2003 was introduced and the new service viz. ..... business auxiliary service' introduced vide finance act of 2003. ..... the appellants in the instant case render their services in all the sections of pre load of the coal rakes i.e. ..... 'business auxiliary service' appearing in section 65(19) was introduced. .....