Judgment Search Results Home > Cases Phrase: finance act 2005 section 18 amendment of section 54ed Court: customs excise and service tax appellate tribunal cestat tamil nadu Page 1 of about 23 results (0.152 seconds)

P. Chandran Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... 15/2004-st ibid.contesting this view, the learned counsel submits that only that interpretation which would be consistent with the provisions of section 67 of the finance act, 1994 can be adopted. ..... prima facie, therefore, we are inclined to accept the interpretation offered by the learned counsel, which also seems to be consistent with the legislative intent underlying the relevant statutory provision (section 67 of the finance act, 1994). ..... 77 lakhs on the party under section 78 of the finance act, 1994. ..... in this dispute, which has been extensively agitated before us by the learned counsel and the learned jcdr today, an amendment to the above notification vide notification no. ..... this amendment added an explanation to notification no. ..... 15/2004-st by notification no.4/2005-st is retrospective in operation. ..... 4/2005-st dated 01.03.2005 has been referred to by both sides. ..... 38 lakhs from the appellants in respect of "commercial and industrial construction service" for the period 10.09.2004 to 30.09.2005. .....

Cce Vs. Sree Nithyakalyani Textiles Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period, 16.7.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were defined as "assessees". ..... such demands are not effected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently the y are hit by the apex court's ruling in laghu udyog bharati (supra). ..... , 2003, made certain amendments to the service tax provisions of the finance: act, 1994, whereby the aforesaid assessees were required to present tax returns to the proper officer within six months from 14.5.2003 (date on which the finance act, 2003 received presidential assent). ld. ..... but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati (supra). ..... , 2000 receives the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. ..... the respondents had availed the services of goods transport operators during the period 16.11.1997 to 1.6.1998 but did not pay any tax thereon under the finance act, 1994. ..... s/91/2004 : 2005 (123) ecr 365 (t) commissioner v. ..... 335/2005 dated 7.3.2004 in appeal no. ..... (operative portion o the order was pronounced in open court on 3.6.2005) .....

Commissioner of Central Excise Vs. Coimbatore Kanaraga Lorry and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)(11)SLR120

..... under section 65(19) of the finance act, 1994, any service in relation to promotion or marketing or sale of goods produced or provided by or belonging to the client and also the service rendered by a commission agent were within the coverage of bas, during the material period. ..... 8/2004-st dated 09.07.2004, whereby the general exemption available to all commission agents under the notification prior to the amendment came to be restricted to commission agents engaged in the sale or purchase of agricultural produce on behalf of clients. ..... 13/2003-st after its amendment on 09.07.2004. ..... it was amended by notification no. ..... 2,03,630/- for the period july, 2003 to february, 2005 and imposing penalties. .....

Gb Engineering Enterprises (P) Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2007)11STJ139CESTAT(Chennai)

..... consultant appearing for the appellants argued that the provisions defining taxable services to be service provided or to be provided were introduced in the statute only with effect from 16.6.2005 by amended clause 105 of section 65 of finance act, 1994. ..... prior to the amendment service tax was required to be paid only after the related service was provided in terms of notification no. .....

Cheyyar Co-op. Sugar Mills Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)14STJ54CESTAT(Chennai)

..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period, 16.07.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were defined as "assesses ..... such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bkarati (supra). ..... the above decisions, i hold that the service tax on goods transport service received by the assessee during the period 16.11.1997 to 01.06.1998 is not recoverable from them under the finance act, 1994 (as amended) inasmuch as demand notices were issued after six months from 12.05.2000. ..... later on, the finance act, 2003 made certain amendments to the service tax provisions of the finance act, 1994, whereby aforesaid assesses were required to present tax returns to the proper officer within six months from 14.05.2003 (date on which the finance act, 2003 received presidential ..... original authority in adjudication of the dispute dropped the proposals made in the show-cause notice, after examining the effect of various relevant amendments brought to the finance act, 1994 under the finance act, 2000 and the finance act, 2003. ..... 770 & 771/2005 reads as under: these appeals relate to service tax on goods transport service received by the assesses during the period 16.11.1997 to ..... 771/2005. .....

Ramsar Tex Private Ltd. Vs. Cce (St)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... held that the respondents were not liable to pay service tax on the gto service received by them during the above period as the demand of tax was raised beyond the time limit prescribed under section 73 of the finance act, 1994 as amended. ..... this date is relevant because the relevant provisions of the finance act 1994 were amended by the finance act 2000 with effect from 16.11.97 to 1.6.98. ..... the tribunal had also held that the above legal position did not get altered even after the amendment of the finance act, 1994 by the finance act, 2003. ..... cce meerut ii , wherein it had been held that a person receiving taxable service from gto/c&f agent was not covered by the provisions of section 70 & 73 of the finance act, 1994 and that any demand notice issued to such a person by the department under section 73 was not maintainable. ..... sugar factories case, i find that the above legal proposition made by the appellants is not sustainable inasmuch as their lordships of the apex court rendered their ruling after considering the aforesaid provisions of the finance act, 1994 as amended.4. ..... the question whether, under section 73 of the finance act, 1994, service tax could be demanded from a recipient of gto service for the aforesaid period was settled in the case of l.h ..... , the appellants' case is that the subject scns were issued within the powers of the department under section 73(1)(a) of the finance act, 1994. ld. ..... the tribunal's decision was upheld by the supreme court vide 2005 (187) elt 5 (sc). 3. .....

Commissioner of C. Ex. Vs. Bhuwalka Steel Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2005)(185)ELT153Tri(Chennai)

..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period 16-7-1997 to 16-10-1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were defined as "assessees ..... such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu bharati (supra)." ..... reiterates the grounds of this appeal and submits that, on account of retrospective revalidation of rule 2(1)(d)(xii) of the service tax rules, 1994 under section 117 of the finance act, 2000, the tax on the service availed by the respondents during the period of dispute was recoverable from them. ld. ..... later on, the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax return to the proper officer within six months from 14-5-2003 (date on which the finance act, 2003 received presidential assent). ..... but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati (supra ..... otherwise, according to learned counsel, the demand of service tax raised by the department is heavily time-barred inasmuch as the demand raised after 12-5-2000 was not validated under section 117 of the finance act, 2000.ld. .....

Commissioner of C. Ex. Vs. Eid Parry Confectionery Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2005)(179)ELT447Tri(Chennai)

..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period 16-7-1997 to 16-10-1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were ..... affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra).furthermore, undisputedly, the demands raised by the department, in these cases, are far beyond the period of limitation prescribed under section 73 of the finance act, 1994.7. ..... on, the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax returns to the proper officer within six months from 14-5-2003 (date on which the finance act, 2003 received ..... or anything done or purported to have been (i) taken or done at any time during the period commencing on and from the 16th day of july, 1997 and ending with the day, the finance act, 2000 receives the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide ..... but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of ..... both the demands are barred by limitation prescribed under section 73 of the finance act, 1994. .....

Futura Fibres and Futura Polymers Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period 16.07.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of `goods transport' service and `clearing and forwarding ..... such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ..... the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax returns to the proper officer within six months from 14.05.2003 (date on which the finance act, 2003 ..... or purported to have been taken or done at any time during the period commencing on and from the 16th day of july 1997 and ending with the day, the finance act, 2000 received the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide ..... but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the ..... counsel for the assessees has submitted that, as the subject show-cause notices were issued after 12/05/2000 (the date on which the finance act, 2000 received presidential assent), the demands of service tax raised therein are hit by the apex court's ruling in laghu udyog bharati ..... limitation prescribed under section 73 of the finance act, 1994. .....

Standard Fireworks Industries Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)13STJ333CESTAT(Chennai)

..... 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 ..... order to make recipients of gto service liable to pay service tax for that period, parliament amended the relevant rule under the finance act, 2000, which came into force on 12-5-2000. ..... /- with interest, under section 73 r/w section 71a of the finance act for the above period. ..... on, under the finance act, 2003, section 71a was inserted in the finance act, 1994. ..... his order was revised by the commissioner under section 84 of the finance act, 1994 and the demand of tax of ..... in the instant case was issued only on 3-4-2004 and the same was under section 73 of the finance act, 1994. ..... was also confirmed against the assessee for the period 16-11-97 to 2-6-98 under section 73(1)(b) of the above finance act. ..... , this tribunal considered all these amendments and held that the class of persons who fell under section 71a did not come within the purview of section 73 and, therefore, scn issued under section 73 for recovery of service tax from such persons were ..... had received "goods transport operators, service" during the period 16-11-97 to 2-6-98 but had not paid any service tax thereon under the finance act, 1994. ..... had received goods transport operator's service during the period 16.11.1997 - 1.6.1998 but had not paid any service tax thereon under the finance act, 1994. ..... ) : 2005 (187) e.l.t. 5 .....