Judgment Search Results Home > Cases Phrase: finance act 2005 section 18 amendment of section 54ed Court: customs excise and service tax appellate tribunal cestat Page 2 of about 121 results (0.125 seconds)

Tumkur Dist. Co-op. Milk Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... ) has held that where the show cause notices have not been issued prior to amendment to protect demands, then the amendment brought under section 71a of finance act would not be operative. ..... on a careful consideration and on perusal of the impugned orders, the fact that the show cause notices have been issued after the amendment to the finance act is not disputed by the authorities.retrospective amendment to the finance act made applicable the demands on the persons availing the services of goods transport operators only if the show cause notices have been issued to protect the demands before the amendment. ..... all the counsels submit that the admitted position in the present cases are that the revenue did not protect their claim by issuing show cause notices prior to the amendment covering the persons utilizing the services of goods transport operators. ..... as in the present cases, the show cause notices admittedly have been issued after the amendment hence, the demands cannot be sustained. ..... 1199 to 1201/2005 dated 13-7-2005 allowing the appeals by applying the ratio of the apex court judgment and the tribunal judgments.3. ..... uoi , and has also held that the demands would not be sustainable if the show cause notice has been issued after the amendment. ..... 2005 (187) e.l.t. 5 (s.c. .....

CochIn Shipyard Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)9STJ166CESTAT(Bang.)alore

..... 18,07,99,483/- has been imposed under section 78 of the finance act, 1994. ..... after the amendment on 16.6.2005, the appellant is paying service tax ..... however, an amendment was carried out with effect from 16.6.2005. ..... the appellants are not liable to pay service tax for the period prior to 16.6.2005 in the absence of a maintenance contract with their customers. ..... in other words, in the absence of a maintenance contract prior to 16.6.2005, the appellants are not liable to pay service tax. ..... as per the amendment, the service tax liability extended to maintenance or repair under any contract or agreement ..... (iii) even the commissioner in the impugned order has stated "prima facie, it would appear that the agreement of the party that the services rendered by them prior to 16.6.2005 are not liable to be taxed is justifiable". ..... in order to levy service tax prior to 16.6.2005, a pure maintenance contract is a must. ..... (vii) the learned advocate invited out attention to the budget instructions dated 27.7.2005 relating to maintenance or repair service. ..... 416/- for he period from 1.4.2004 to 31.3.2005 have been confirmed. ..... 16.4 prior to 16.6.2005, maintenance or repair carried out under a maintenance contract or agreement was covered under service ..... is thus clear that the services rendered by the appellant to its customers are more in the nature of 'reconditioning' or 'restoration', which services were specifically included in the definition of 'maintenance or repair service' only with effect from 16.6.2005. .....

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. .....

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. .....

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. .....

Bpl Engineering Ltd. Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... 1,000/- 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.3. ..... on a careful consideration and perusal of records, we notice that the show cause notice was issued after the amendment brought to the finance act to cover the said services. ..... the learned counsel submits that as the show cause notice was not issued before the amendment, the demands cannot be confirmed in terms of the cited judgment.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. ..... in terms of the cited judgment, demands cannot be confirmed as the show cause notice had not been issued prior to the amendment. ..... ) : 2005 (187) e.l.t. 5 (s.c.).2. .....

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. .....

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 .....

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 .....

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) .....