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The Additional Commissioner, Central Excise, Madurai Vs. M/s. Strategi ...

Court : Chennai Madurai

..... by section 88 of the finance act, 2005, section 65(39a) was amended. ..... therefore, it is clear that before the amendment to section 65(39a) under finance act, 2005, installation of plumbing, drain laying or other installations for transport of fluids was not included within the definition of "erection, commissioning or installation". ..... it could be seen from the amendment to section 65(39a), introduced under finance act, 2005, that the definition of "erection, commissioning or installation" was extended so widely as to include (i) electrical and electronics devices, (ii)plumbing, (iii)heating, ventilation or air-conditioning, (iv) thermal insulation, (v) lift and escalator, and (vi) such other similar services. 15. ..... therefore, a show cause notice, dated 30.05.2005, was issued on the ground that they are liable to pay service tax on the value of the service rendered by them under the category of "erection, commissioning or installation services" during the period from 01.07.2003 to 31.10.2003, under the proviso to section 73(1) of the finance act, 1994. ..... by section 90 of the finance (no.2) act, 2004, section 65(28) was omitted and a new section 65(39a) was inserted with effect from 10.09.2004. ..... was that they were engaged only in the business of laying down pipelines and that therefore the same would not come within the purview of the expression "plant, machinery or equipment" so as to attract the provisions of section 65(29) of the finance act, 2003. .....

Mahim Patram Private Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : JT2007(4)SC50; 2007(3)SCALE584; (2007)3SCC668; 2007[7]STR110; [2007]7STT136

..... by reason of section 89 of the finance act, 2005, section 2 of the 1956 act was amended incorporating clause (ja) defining 'works contract' in the following terms:(ja) 'works contract' means a contract for carrying out any work which includes assembling, construction, building, altering, manufacturing, processing, fabricating, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property.section 13 of the 1956 act was also amended. ..... agrawal that the matter has to be considered from the point of view of amendments of section 2 and section 13 of the 1956 act by finance act, 2005 must be held to be not applicable in the instant case. ..... in deference to the aforementioned judgment of this court, the parliament amended section 2(g) of the 1956 act by finance act, 2002. ..... since the question of levy of inter-state sales tax under section 6 of the central sales tax act is not in issue in these cases which only relate to imposition of sales tax by the states, we do not propose to go into the question, whether such a tax can be levied on deemed sales resulting from transfer of property in goods involved in the execution of a works contract without amending the definition of sale in section 2(g) of the central sales tax act, so as to include such transfers within its ambit. .....

Puissance De Dpk Vs. Commissioner of Central Excise, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... of central excise (appeals) has upheld the liability of the assessees to interest of rs.67,464/- on 8% reversal prior to issue of show-cause notice, under the provisions of rule 57ah read with rule 57ad of central excise rules, 1944 as amended by section 82 of the finance act, 2005 and rule 12 of cenvat credit rules, 2001 read with rule 6 of the cenvat credit rules, 2001 as amended by section 83 of the finance act, 2005 and as per the provisions of section 11ab of the central excise act, 1944. 2. i have heard both sides ..... . the question that remains to be decided is whether they are liable to pay interest under section 11aa or under section 11ab of the central excise act prior to 12.5.01 for the reason that prior to the above mentioned date, provisions of section 11ab were applicable only if the demand for duty was made under the proviso to section 11a of the act and, in the present case, there was no demand under the proviso for the period prior to 12.5.01 ..... . as per the provisions of section 11aa, for the period prior to 12.5.01, interest becomes payable only if the duty determined is not paid within 3 months of such determination and, in the present case, the disputed amounts were paid before the issue of .....

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 .....

Maa Sharda Wine Traders Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Reported in : AIR2009MP207; 2009(3)MPHT304; 2009[15]STR3; [2009]22STT105; (2009)22VST170(MP); 2009(5)AIRKarR498

..... in this batch of writ petitions, the constitutional validity of section 65(76b) of the finance act, 1994 (for short, 'the act') as amended by the finance act, 2005 was challenged primarily and principally on the ground that there is lack of legislative competence on the part of the concerned legislature to bring in such a legislation and further, assuming the ..... section 2(14) of the 1915 act falls within the ambit and sweep of section 2(f)(i) of the central excise act, 1944 and, therefore, there can be no levy of service tax on manufacture in view of the clear postulate under section 65 (76b) of the finance act, 2005 ..... : (page 211 of vst).thus it is a service part of the activity which is being taxed, which is independent of the process of manufacture and cannot be said to be integral part of process of manufacture as excluded in section 65(76)(b) inserted by the finance act, 2005 read with section 2(f) of the central excise act. ..... worth-noting that on june 16, 2005 section 65 (76b) of the finance act was amended and packaging activity was brought within ..... ilj 319 and, therefore, rule that packaging and bottling of liquor come within the ambit and sweep of 'manufacture' within the meaning of clause (f) of section 2 of the central excise act, 1944 in view of the definition contained in section 65 (76b) of the finance act especially keeping in view the exclusionary facet and further regard being had to the circular issued by central board of excise and customs.let the matter be listed .....

Magus Construction Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Guwahati

..... finance act, 2005, clause (zzq) of section 65(105) of the finance act, 1994, was amended on june 16, 2005 ..... prior to its amendment by the finance act, 2005, clause (30a) of section 65 of the finance act, 1994, which contained the definition of 'construction service', read as under:(30a) 'construction service' means--(a) construction of new building or civil structure or a part thereof ; or(b) repair, alteration or restoration of, or similar ..... clause (zzq) of sub-section (105) of section 65, prior to its amendment by the finance act of 2005, read as under:(zzq) service provided or to be provided to any person, by ..... circular, shall be applicable even after amendment of the finance act, 2005, whereby 'construction service' includes construction ..... finance act, 2005, the definition of 'construction service' was amended ..... the finance act, 2005, also provides a specific definition of 'residential complex' by inclusion of clause (91a) to section 65(105) of the finance act, 1994, which reads as under:(91a) 'residential complex' means any complex comprising of--(i) a building or buildings, having more than twelve residential units ;(ii) a common area ; and(iii) any one ..... an affidavit, their case being, briefly stated, as under:(i) as per the definition of 'construction of complex service', appearing in section 65(105)(zzzh) of the finance act, 1994 (as amended), since the petitioner-company is providing service to its clients, the service, so provided by them, is taxable under 'service tax .....

Vindhyachal Distilleries Pvt. Ltd. Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Reported in : (2007)7VST197(MP)

..... it is further averred that on 16.6.2005 section 65(76)(b) of the finance act, 2005 was amended and 'packaging activity' was also brought within the ambit of service tax. ..... the 'packaging activity'' has been defined in section 65(76)(b) as inserted by the finance act, 2005 thus:65(76)(b): 'packaging activity' means packaging of goods including pouch filling, bottling, labelling or imprinting of the package, but does not include any packaging activity that amounts to 'manufacture' within the meaning of clause (f) of section 2 of the central excise act, 1944 (1 of 1944);section 2(f) of the central excise act, 1944 defines the process of manufacture thus:2(f) : 'manufacture' includes any process - (i) incidental or ancillary to the completion of a manufactured product;(ii) which ..... alternatively it is submitted on behalf of distillers that in case this court come to the conclusion that the activity of packaging is liable for service tax under section 65(76)(b) as inserted by finance act, 2005, it being an indirect tax, it is permissible to pass it on to the wholesalers/contractors by the service provider.9. ..... resultantly, it is held that it is open to the central excise to recover the service lax from the service provider under section 65(76)(b) on the packaging activity as inserted by finance act, 2005 and service provider can pass on the liability to the retail contractors. .....

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. .....

V.B. Information Systems Vs. Cce

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

Reported in : (2005)(102)ECC522

..... dr has dislodged this ground of the appeal by pointing out that, for the period of dispute, there is a recovery mechanism under rule 57 cc as retrospectively amended by the finance act, 2005 vide with section 82 (1)(b) read with sl. no. ..... such mechanism has been introduced by the finance act, 2005, with retrospective effect. ..... before finance act, 2005 came into force, there was no statutory mechanism for recovery of rule 57 cc dues and accordingly the appellants resisted the demand. ..... after examining the relevant provisions of the finance act, 2005, cited by ld. ..... 1.the appellants are manufactures of computer (sub-heading 8471.00 of the schedule to the central excise tariff act). .....

The Commissioner of Income-tax. Vs. Shri Bharat R. RuiA.

Court : Mumbai

..... of a forward market or a stock exchange in the course of any transaction in the nature of jobbing or arbitrage to guard against loss which may arise in the ordinary course of his business as such member;shall not be deemed to be a speculative transaction; " 22) section 43(5) has been amended by finance act, 2005 with effect from 1/4/2006 by inserting clause (d) and explanation as follows:- " definitions of certain terms relevant to income from profits and gains of business or profession.43. ..... mistri submitted that clause (d) to the proviso to section 43(5) of the act inserted by the finance act, 2005 with effect from 1/4/2006 also supports the contention of the assessee. ..... gupta further submitted that clause (d) inserted to the proviso to section 43(5) by finance act, 2005 specifically provides that with effect from 1/4/2006 exchange permitted derivative transaction shall not be deemed to be a speculative transaction. ..... therefore, the transactions covered under clause (d) would not be treated as speculative transactions only with effect from 1/4/2006.37) the argument advanced on behalf of the assessee that clause (d) inserted to the proviso to section 43(5) by finance act, 1995 with effect from 1/4/2006 is clarificatory and hence retrospective in nature, cannot be accepted, because, firstly, the legislature by finance act, 1995 has specifically provided that clause (d) to the proviso to section 43(5) shall come into operation prospectively with effect from 1/4/2006. .....