Judgment Search Results Home > Cases Phrase: finance act 2005 section 18 amendment of section 54ed Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 35 results (0.190 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. .....

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 .....

Kissan Sahkari Chini Mills Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... 1000/- for every day during failure to pay service tax under section 76 of finance act, 1994, on the ground that the appellants were receiving the services of goods transport operators (gto) during the period 16-11-1997 to 1-6-1998. ..... it has been held that the demands could be confirmed only if the show cause notice had been issued prior to the amendment to the finance act covering the said services.4. ..... latter by retrospective amendment, these services were held to be taxable. ..... however, the show cause notice had been issued only after the amendment in 2004. ..... ) : 2005 (182) e.l.t. 33 (s.c. .....

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 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- ..... 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. ..... which was affirmed by the apex court as reported at 2005 (187) elt 5 (sc) in favour of the service .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... 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 ..... 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 ..... 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 ..... this appeal is directed against order-in-appeal dated 3.9.2005 wherein the commissioner (appeals) has upheld the order-in-original imposing penalty and seeking to recover interest ..... as reported at 2005 (185) elt ..... show cause notice and the adjudicating authority vide order-in-original dated 14.6.2005 imposed penalty of rs. .....

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) ..... section 73 was amended by finance act 2004, to replace section ..... 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: ..... 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 ..... 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: ..... which was affirmed by the apex court as reported at 2005 (187) elt 5 (sc) in favour of the service .....

Prabhu Narayan and Co. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)12STJ386CESTATNew(Delhi)

..... 1000/- and amount equal to tax confirmed under the provisions of section 76, 77 and 78 of the finance act, 1994 respectively, i find that it is possible to dispose of the appeal at this stage and hence i proceeded to decide the appeal after waiving the requirement of pre-deposit.2. ..... there is no dispute that prior to 16.5.2005, the definition of 'manpower recruitment agency' did not include supply of manpower and it is only after the amendment in may, 2005 that, the definition was inserted so as to include supply also for the purpose of service leviable to service tax.3. .....

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... 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 ..... 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 ..... 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, ..... this appeal is directed against order-in-appeal dated 27.9.2005 wherein the commissioner (appeals) has upheld the order-in-original imposing penalty and seeking to recover interest from the ..... appellants contested the show cause notice and the adjudicating authority vide order-in-original dated 14.6.2005 imposed penalty of rs. .....

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. ..... reported in 2005 (187) e.l.t. .....