Judgment Search Results Home > Cases Phrase: finance act 2006 section 2 income tax Court: customs excise and service tax appellate tribunal cestat Page 1 of about 15,605 results (0.308 seconds)

M/S. T.V.S. Motor Company Limited Vs. Commissioner of Central Excise, ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... predeposit to the appellant against service tax demand of rs.1,65,53,563/- followed by levy of equal amount of penalty imposed under section 78 of finance act, 1994 (hereinafter referred to as the act) and interest on the said service tax demanded. 2. none present for appellant even though the matter was repeatedly called and stay order ..... no difference to this proposition when there was no law to tax the impugned service received from abroad prior to 18.4.2006. section 66a was incorporated into the statute book with effect from 18.4.2006 to tax the taxable services provided by foreign service providers having no permanent address or usual place of residence in india. the ..... for the service provided shall include income tax deducted at source as per terms of contract and is in accord with section 66a read with rule 7(1) of the service tax (determination of value) rules 2006 for the reason that net price of contract agreed to be paid to foreign consultant was to include income deducted at .....

Kusalava Finance Limited Vs. the Commissioner of Customs,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2008)12STJ434CESTAT(Bang.)alore

..... paid in terms of the adjudication order. he also demanded interest amount of rs. 2,06,386/-. a penalty of rs. 1,00,000/- was imposed under section 76 of the finance act, 1994. the appellants strongly challenge the impugned order.3. shri b. seetaramaiah, learned consultant appeared on behalf of the appellants and ms. sudha koka, learned representative for ..... the income from lease of machinery is also chargeable to service tax. the adjudicating authority confirmed a demand of service tax amounting to rs. 30,95,926/- under section 73 of the finance act, 1994. he also ordered appropriation of rs. 18,36,558/- already paid by the assessee. the balance amount of rs. 12,59,368/- is to be ..... on the hire purchase services rendered by them during the period from 16.7.2001 to 30.9.2005. in this connection, a show cause notice dated 9.10.2006 was issued to the appellants. the body of the show cause notice in paragraph 9 refers to the "hire purchase income" received by the appellants and also "other .....

Great Lakes Institute of Vs. Cst

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

..... not justified. they failed to follow the formalities under bona fide belief that their activities did not constitute taxable service. they deserve the benefit of section 80 of the finance act, 1994 and penalty should not have been imposed on them.3 during hearing learned counsel for the appellants relied on the following case law:kerala ..... the ensuing observations of the tribunal in the above order squarely apply to the subject case. as per cbec circular f. no. 137/71/ 2006-cx dated november 1, 2006, a commercial concern is an institution or establishment that is primarily engaged in commercial activities.the board clarified that the principal activity of institutes like ..... as iit, civil service examination, etc., for whom education is a business. the commissioner overlooked the instructions in the board's circular dated november 1, 2006 to the effect that the totality of the activity and object of the existence of the institution determined whether it was a commercial institute or not. the .....

Vikram Ispat Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2008)8STR559

..... sides on the application for waiver of pre-deposit of service tax of rs. 1,80,23,306/- together with penalty of equal amount under section 78 and penalty of rs. 1000/- under section 77 of the finance act. 1994. the demand has been confirmed on the ground that the applicants herein are rendering port services which have been defined as "any services ..... confirmed.2. submissions are raised before us on the aspect of limitation - the period of demand ranged from 1.7.2003 to 31.3.2006 while the show cause notice has been issued on 8.6.2006. the demand, according to the applicants, is partly barred by limitation and only part of the demand falls within the normal period of ..... applicants fall under the revdanda port which is a port under the rajpuri group of ports, which has been notified as "other port" occurring in 'the indian ports act, 1908 by the maharashtra maritime board. lastly, the applicants submit that even if it is held that they are 'other port' within the meaning of indian port .....

Royal Western India Turf Club Ltd. Vs. Commissioner of Service Tax, Mu ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the turf club by way of stall or canteen, for a consideration. this activity is nothing but hiring/leasing of immovable property defined under clause (zzzz) of section 65 (105) of finance act, 1994 which defines the service as renting of immovable property or any other service in relation to such renting, for use in the course of or for furtherance ..... various parts of the country and receipt of royalty for the same was brought under the tax net with effect from 1-7-2010 vide clause (zzzzr) of section 65 (105) of the finance act which defined the said service as - (zzzzr) taxable service provided or to be provided to any person, by any other person, by granting the right ..... . the commissioner also demanded interest under section 75 of the act ibid and imposed penalties on the turf club under sections 76, 77 and 78 of the said finance act. 2.2 another show-cause notice dated 17.10.2007 was issued demanding service tax for the period from 01.07.2006 to 31.03.2007 amounting to rs.1,08,66,910/- .....

Jmc Educational and Charitable Vs. Cce (St)

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

Reported in : (2008)9STR186

..... institute (education) pvt. ltd. v. uoi 2006 (3) s.t.r. 497 (guj.). in this case, the question considered by the high court was whether service tax was leviable from the said educational institution under section 66 of the finance act, 1994 prior to 1.7.2003. again, this decision is not ..... rs. 71,200/- in the category of "commercial training and coaching centre" under section 65 (27) of the finance act, 1994, for the period july' 03-march' 05. they have also imposed on the assessee penalties under various provisions of the finance act. the appellants are a trust conducting coaching classes for students of alagappa university. they ..... make it clear that the judgment is rendered on the peculiar facts applicable to parallel colleges in kerala and this is not to be treated as declaring the section unconstitutional, insofar as any other category of educational institution or training centre is concerned.counsel has also referred to the gujarat high court's judgment in noble .....

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR673

..... since the matter was pending before the supreme court on the question of challenge against the validating provisions of sections 116 and 117 of the finance act, 2000, section 158 of the finance act, 2003 and section 71a of the act, no amount was recoverable from them. it was also contended that no interest could be recovered because the ..... respectively on 13.2.2004. they contended before the revenue that, they had challenged the constitutional validity of sections 116 and 117 of the finance act, 2000 and section 158 of the finance act, 2003 as well as section 71a of the finance act, 1994, therefore, the matter was subjudice. the hon'ble the supreme court by its decision rendered ..... . eid parry confectionery ltd., (g) bpl engineering ltd. v. commissioner of service tax, bangalore, reported in 2006 (3) str 747 10. the relevant provisions of sections 68(1), 71a and 73 as amended by the finance act, 2004, with effect from 10.9.2004 read as under: (1) every person providing taxable service to any .....

Ramsar Tex Private Ltd. Vs. Cce (St)

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

..... 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. learned appellate commissioners relied on the tribunal's judgment in l.h. sugar factories ltd. v. cce meerut ii , wherein ..... by the party. the original authority dropped the demand. but the revisional authority confirmed the demand of tax under section 84 of the finance act, 1994. hence the present appeal. 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. sugar factories (supra), which was followed by this bench consistently in numerous cases, one of which, cited by the appellant's counsel, is final order nos. 1199 to 1237/2006 .....

20 Microns Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... other kaolinic clays, whether or not calcined. in fact the relevant 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. the explanatory notes to hsn heading 25.07 provides as under. this heading covers kaolin ..... , 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 ..... invoke the demand.3.8 in any event, the issue involved in the present appeal relates to the classification of calcined china clay and therefore, the proviso to section 11a(1) cannot be invoked and penalties cannot be imposed as no intent to evade by incorrect classification can be established.3.9 the duty demands are not upheld .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... having noticed the loophole in the provisions, a further amendment was brought by the finance act, 2003. 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 retrospective effect. the section 158 would read as under: 158. during the period commencing on and from ..... 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. 116. during the period commencing on and from ..... . as there was no action initiated for the recovery of interest from the appellants, the department's contention that he case is covered under section 117 of finance act, 2000, miserably fails. if no attempt was made during the relevant period to raise any demand, the said action cannot be validated by .....