Judgment Search Results Home > Cases Phrase: finance act 2005 section 18 amendment of section 54ed Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 24 results (0.139 seconds)

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 .....

Commissioner of Central Excise Pune-ii Vs. M/S. I.J. Mathu Foods Pvt. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... 6.8 we also noticed that there has been an amendment by way of inserting section 66a in the service tax provisions by the finance act, 2006 w.e.f.18.4.2006. ..... the tribunal has held that in view of insertion of section 66a of the finance act, 1994, offshore services cannot be subjected to service tax prior o 18.4. ..... the respondents were registered as deemed service provider under section 68(2) of the finance act, 1994 under the category of business auxiliary service. ..... ), the honble high court of bombay also held that recipient in india liable to service tax for service received from abroad only from 18.4.2006 after enactment of section 66a of the finance act, 1994. ..... patil learned advocate appearing on behalf of the respondent submits that the recipient of overseas service not liable to pay service tax for period prior to 18.4.2006 before insertion of section 66a of the finance act, 1994. ..... this circular will be relevant till the amendment brought out in service tax laws by insertion of section 66a w.e.f. ..... such offshore services are liable for tax consequent to the amendment w.e.f. ..... 338 (tri.lb) has held that the taxable service provided by the non-resident or from outside india, who does not have any office in india, having been specified as taxable service w.e.f.1.1.2005 under notification no. ..... australia during the period 2004-05 and 2005-06. .....

20 Microns Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... , deleted all the sub headings under heading 25.05 with the result the statue book contained only the main tariff heading 25.05 with the enactment of finance act 1995, which was also the position prior to the enactment of finance act 1990.2.7 during the period 1990 to 1995, the sub heading 2505.10 read as underheading no sub heading no description of goods25.05 mineral substances, not elsewhere specified (including clay, earth colours, natural ..... plea that in any event, the demand made pursuant to the show cause notice dtd 16th september, 2003 for the period 7th february, 2000 to 6th october, 2001 is barred under section 11a of the act & the only ground on which the larger period is invoked is that the appellants did not declare in the declaration that they manufacture calcined china clay and only declared the china clay ..... begins with the expression "except where the context otherwise requires "this expression was introduced by the finance act 1990 simultaneously with the specific enumeration of calcined china clay in heading 2505.10. ..... portion of the subheading 2505.10 of the tariff as it stood after enactment of finance act 1990 and before enactment of finance act 1995 was pari materia with heading 25.07 of hsn. ..... put this principle on a firm statutory basis, note 2 itself appears to be amended by addition of the expression, except where the context otherwise requires. ..... 16.3.1995, notification no 7/92 dtd 1/3/92 as amended exempted all goods falling under heading or sub heading .....

Collector of Central Excise Vs. Mihir Textiles Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1990)(30)LC491Tri(Mum.)bai

..... all the same, we observe that section 51 of the finance act is intended to validate levies and also to enable recoveries of duties not having been paid in respect of captively consumed goods prior to the amendments of rules 9 and 49 of the rules. ..... 11a of cesa because section 51(2)(d) of the finance act is only in respect of recoveries to be effected prior to the amendment of rule 9 and 49 of the central excise rules on 20-2-82. ..... hence it could be that the authority who issued the show cause notice had the misconception that the notice could be issued under section 51 of the finance act as well, so long as it is within the purview of the time limit prescribed under section 11a of the cesa.probability of such misconception is also not without any basis because of the fact that the supreme court in its judgment in j.k. ..... from the aforesaid position, it is clear that sec 51 of the finance act is intended to give retrospective effect for amendments made in rules 9 and 49 of the rules and sub-sec. ..... , also referred to the arguments of the textile mills before the supreme court and also before the special bench 'd' of cegat, where they have pleaded that notices are required to be issued under sec 51 of the finance act, since the cause of action for issuing demands accrued after the amendment of rules 9 and 49 of the central excise rules. .....

M/S Rochem Separation Systems (i) Pvt. Ltd. Vs. Commissioner of Centra ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the contention of the applicant is that provisions of rule 6 were retrospectively amended by section 73 of the finance act, 2010 and as per the provisions of retrospective amendment in case where the manufacturer is availing credit in respect of the common inputs common input services and the same are being used in exempted as well as excisable goods, the ..... is that the rejection of the declaration filed under section 73 of the finance act is not sustainable as the commissioner of central excise has ..... the commissioner of central excise rejected the declaration filed under section 73 of the finance act on the ground that the applicant had not correctly reversed the credit attributable to input services used in or ..... as noted above, the order rejecting the application under section 73 of the finance act, 2010 is not sustainable, therefore, the impugned orders rejecting the application as well as demanding duty in view of the provisions of rule 6(3)(b) of the cenvat credit rules are set ..... the contention of the applicant is that as per provisions of section 73 of the finance act the commissioner of central excise on receipt of application in respect of reversal of credit attributable to the common input services used in or in relation of manufacture of exempted goods can verify the correctness of ..... input service credit in respect of common input services and the same were used in the manufacture of excisable as well as exempted goods during the period from march, 2005 to november, 2008. 3. .....

Maersk India Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2008)10STR397

..... interest under section 75 of finance act, 1994 and also imposed penalty of equal amount under section 76 of finance act, 1994 for failure to pay service tax when it was due and also imposed penalty of equal amount under section 78 of finance act, 1994 because the charge of suppression is proved from 1.2.2005.4. ..... maersk india pvt ltd (hereinafter referred to as mipl for short) for providing storage of export goods to m/s maersk logistic india pvt ltd (hereinafter referred to as mlog for short) is taxable under section 65(102) of the finance act, 1994; he confirmed demand of service tax made in the show cause notice to the extent of rs. ..... instant case is whether services provided by mipl to mlog and other clients by providing space for storage of export goods comes under the heading for "cargo handling service" under section 65(23) of the finance act, 1994 and for that reason or for any other reason gets excluded from entry for "storage and warehousing services" under section 65(102) of finance act, 1944.5. ..... section 65(23) of chapter v of the finance act, 1994 (the act) defines the term "cargo handling" as under: cargo handling service means loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special containers ..... section 65(102) of the finance act, 1944 defines "storage and warehousing" as under: storage and warehousing" includes storage and warehousing services for goods including liquids and gases but does not include any .....

Bharat Heavy Electrical Ltd. Vs. Commissioner of Central Excise Nagpur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... interest so to do, hereby exempts the taxable service of the description specified in column (3) of the table below and specified in the relevant sub-clauses of clause (105) of section 65 of the finance act, specified in the corresponding entry in column (2) of the said table, from so much of the service tax leviable thereon under section 66 of the said finance act, as is in excess of the service tax calculated on a value which is equivalent to a percentage specified in the corresponding entry in column (5) of the said table, of the gross amount ..... 15/2004-service tax in exercise of the powers conferred by sub-section (1) of section 93 of the finance act, 1994 (32 of 1994), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a commercial concern to any person, in relation to construction service, from so much of the service tax leviable thereon under section 66 of the said act, as is in excess of the service tax calculated on a value which is equivalent to thirty-three per cent, of the gross amount charged ..... scrutiny of the records of the appellant revealed that for the year 2005-06 (october, 2005 onwards), 2006-07 and 2007-08, the appellant had taken cenvat credit on inputs or input services in respect of some contracts, and, therefore, it appeared that they were not eligible to avail the abatement of 67% as per notification no ..... 15/2004-st as amended by notification no. ..... 15/2004-st as amended. .....

Apr Packaging Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)9STJ109CESTAT(Mum.)bai

..... such demands are not affected by the amendments made in section 65 of the finance act 2000 under section 116 of the finance act 2000 and consequently they are hit by the apex court ruling in laghu udyog bharati. ..... it is submitted that section 73 of the finance act 1994, which lays down the mechanism for recovery of tax, was not amended to include category of persons which falls under section 71 (a) as amended by the finance act, 2003. 10. ..... because the learned authorities failed to appreciate while passing the impugned order that there was no mechanism provided in the amendment made in the finance act 2000 or 2003 entailing the respondent to demand for collect the service tax from the appellant for the period from 16.11.1997 to 1.6.1998 on the services of c&f except as provided under section 117 of finance act 2000. 9. ..... furthermore, undisputedly demands raised by the department in these cases are far beyond the period of limitation prescribed under section 73 of the finance act 1994. 5. ..... 9,75,177 on 31.3.2005 on which date no show cause notice for the recovery of the same was pending. 7. ..... 2005 (187) elt 5 (sc). .....

Gujarat Carbon and Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(174)ELT78Tri(Mum.)bai

..... clause (d) of sub-rule (1) of rule 1 of the service tax rules, 1994.according to section 117 of the finance act, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, sub-clause (xii) and sub-clause (xvii) of clause (d) of sub-rule (1) of rule 2 of the service tax rules, 1994, as they stood immediately before the commencement of the service tax (amendment) rules, 1998, shall be deemed to be valid as if the said clause had been in ..... for consideration is whether the appellant is required to pay service tax on the transport services availed by them after the retrospective amendment brought by the finance act mentioned above. ..... because that service receiver is not expected to file any return under section 70 of the finance act, 1994 prior to 2003. ..... finance act, 1994 for contravention of the provisions of sections 70, 76 and 81 of the said chapter and interest should not be recovered from them for delayed payment of service tax as provided under the act. ..... the deputy commissioner was reviewed by the commissioner under section 84 of the finance act, 1994. ..... is directed against the order-in-revision passed by the commissioner of central excise & customs, vadodara, under section 84 of the finance act, 1994. ..... transport charges paid by them to the goods transport operators excluding insurance charges during the period 16.11.1997 to 1.6.1998 along with interest for delayed payment of service tax required to be paid under the finance act, 1994. .....

R.R. Paints Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... in view of the retrospective amendment by section 69 of the finance act, 2010, they became entitled for ..... (267) elt 153 (guj) wherein in a similar situation the appellant therein was allowed to reverse proportionate credit, in view of the retrospective amendment to cenvat credit rules, by finance act, 2010, which allows for reversal of proportionate credit in respect of exempted goods. 4. ..... retrospective amendment to the cenvat credit rules by finance act, 2010, the appellant neither made an application for reversal of proportionate credit nor reversed the proportionate credit which should have been done within six months from the date of enactment of finance act, ..... section 69 of the finance act, 2010 specifically provided that the person who was availed the credit wrongly, should opt for the facility specified therein and make an application to the commissioner of central ..... seen that specific time limits have been prescribed in the finance act, 2010 for regularization of the cenvat credit wrongly taken ..... reversed proportionate credit attributable to exempted goods at the time of clearance of the exempted goods nor have they sought to regularize the same even after the enactment of finance act, 2010 within the time period stipulated therein. ..... rs.7,77,691/- equivalent to 10% of the total price of the exempted goods under rule 6 (3) of the cenvat credit rules, 2004 along with interest thereon under rule 14 of the cenvat credit rules, 2004 read with section 11ab of central excise act, 1944. .....