Judgment Search Results Home > Cases Phrase: finance act 2006 section 2 income tax Court: customs excise and service tax appellate tribunal cestat Page 10 of about 15,605 results (0.263 seconds)

Vmt Spinning Co. Ltd., Arisht Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)13STJ48CESTATNew(Delhi)

..... e. by any other person in such manner as may be prescribed. it is relevant to mention here that by virtue of section 66a inserted by the finance act, 2006, if any service specified in clause (105) of section 65 is received by a person in india, such service is to be treated as taxable service and the recipient thereof is ..... liable to pay service tax thereon. however, the said provision came into force in april 2006 whereas the dispute in these appeals relates to ..... the amendment carried out in rule 2(1)(d) was enough, there was no need of inserting section 66a in the finance act in 2006. it cannot be presumed that the legislature was not aware of the existing legal position while inserting section 66a. it will not be out of place to mention that recipients were fastened with the liability to .....

M/S. Rajesh Exports Ltd. and Another Vs. Cce, Bangalore and Another

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... head banking and other financial services (bofs) in the reverse charge mechanism in terms of rule 3 of the taxation of services (provided from outside india) rules, 2006 read with section 66a of the finance act, 1994. this demand was based on the alleged facts that rel had received the taxable service in india from silverdale located abroad, that rel was liable to pay ..... appeal and prayed for enhancement of the quantum of penalty imposed under section 76 of the act. 9. we have given careful consideration to the submissions which centred around section 66a of the finance act, 1994. this provision of law, which was brought into force w.e.f. 18/04/2006, reads as follows:- section 66a. charge of service tax on services received from outside india - (1 .....

Commissioner of C. Ex., Salem Vs. K.G. Denim Limited

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

Reported in : (2006)(111)ECC180

..... , meerut ii v. l.h. sugar factories ltd. and ors. 2006 (3) s.t.r. 715 (s.c.). the original authority had confirmed the demand of tax against the assessee under section 73(l)(a) of the finance act, 1994 and imposed penalties on them under sections 76 to 78 of the act.the demand of tax was for the period 16-7-97 to ..... 22-8-99 and the same is in adjudication of a show-cause notice issued on 9-1-03 under section 73 of the finance act, 1994. the tax was demanded on the service rendered to the assessee by clearing and forwarding agents. on these facts, the demand was rightly set aside by ..... vacated. in the present application, ld. commissioner of central excise analyses the apex court's judgment in l.h. sugar factories (supra), traverses the provisions of finance act, 1994, the finance act, 2000, and the finance act, 2003 and concludes thus: ...as the legislative intention to safeguard the service tax which has escaped recovery for the period from 16-7-97 to 31-8-99 .....

Mittal Steels Ltd. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2002)(142)ELT217Tri(Bang.)

..... the assessees whose appeals were dismissed as not maintainable have filed applications for rectification of mistake in view of the changes brought out by inserting section 38a of the finance act, 2001. on examining the section 38a in the finance act, 2001 with reference to case law the tribunal rectified the mistake holding that the appeals are maintainable in view of the amendment/changes brought out ..... the proceedings initiated under old repealed rules would simply lapse and accordingly appeals were dismissed as not maintainable. subsequently amendment was brought out in the finance act of 2001. the object of insertion of section 38a in the finance act, 2001 is to extend the retrospective operation of the relevant provisions with effect from 28th day of feb., 1944. in view of the amendment some .....

Trans (India) Shipping Pvt. Ltd. Vs. Commr. of C. Ex.

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

Reported in : (2005)(188)ELT445Tri(Chennai)

..... 2001, they delayed payment of service tax as well as filing of returns. the department issued a show cause notice dated 18-9-2002 proposing penalties under sections 76 & 77 of the finance act, 1994. after receiving this notice, the party voluntarily paid the interest on the amount of delayed tax. they, however, in the reply to the show cause ..... delayed filing of return. the question now is whether a plea of financial difficulties ("cash crisis" in this case) is a valid reason to be admitted under section 80 of the finance act, 1994. in this commercial world, it is too late for anybody to say that a "cash crisis" is insurmountable. it also appears from the record that ..... dues to the exchequer. in the circumstances, their plea of 'cash crisis' cannot be accepted as a reasonable cause for exonerating them from the penal liability under section 76 of the finance act, 1994. the order of this bench cited by ld. counsel is of no aid to the appellant's case. in the cited case, the penalty imposed .....

Commr. of C. Ex. Vs. Mohan Aluminium Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2002)(145)ELT393Tri(Bang.)

..... the assessees whose appeals were dismissed as not maintainable have filed applications for rectification of mistake in view of the changes brought out by inserting section 38a of the finance act of 2001. on examining the section 38a in the finance act, 2001 with reference to case law the tribunal rectified the mistake holding that the appeals are maintainable in view of the amendment/changes brought ..... out in the finance act, 2001, as per order nos. 218-263/01, dtd. 30-10-01 [2001 (47) rlt 586]. following the precedent in line with that .....

L.G. Balakrishnan and Bros. Ltd. Vs. Commr. of C. Ex.

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

Reported in : (2008)(229)ELT302Tri(Chennai)

..... v of the finance act. under section 84 of the finance act, the commissioner can revise any order of the subordinate officer, if that is an order passed under any of the provisions of chapter v ibid. an order ..... assesse.2. moving the present application for waiver of pre-deposit and stay of recovery, id. counsel submits that the impugned order passed by the commissioner under section 84 of the finance act, 1994 is without jurisdiction inasmuch as the above demand is under rule 14 of the cenvat credit rules, 2004, which is not within the ambit of chapter ..... cess from the assessee for the period aug'05 to march'06, under rule 14 of the cenvat credit rules, 2004 read with section 11a(1) of the central excise act/section 73 of chapter v of the finance act, 1994. he has also raised a similar demand on the assessee for the period jan'05 to july'05, amounting to rs. .....

Commissioner of C.Ex., Trichy Vs. M/S. Sarvesh Cotton Mills Ltd.

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

..... no.945 to 998/2000 along with stay order no.624 to 638/2000. by this order, this bench noting the larger bench judgement and clause (1) of section 112 of the finance act, 2000 allowed the revenue appeals.2. ld. dr shri s.kannan seeks reversal of the order and of allowing the appeal.3. ld. counsel shri m.venkataraman submits ..... credit on hsd oil. the larger bench of the tribunal noted that the judgement of the tribunals were not accepted by the govt. of india and through parliament act i.e. finance act, the effect of the tribunal judgement holding that the modvat credit is eligible in respect of hsd oil was negated and given retrospective effect.the effect as on ..... today is in view of the finance act, 2000 the modvat credit on hsd oil is not eligible. in view of this position, the larger bench in the case of chemo pulp tissues & others vs cce meerut .....

M/S. National Construction Company Vs. Cce, Jaipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... /- per day upto 18/4/06 and @ rs. 200/- per day or 2% of the tax amount not paid, whichever is higher, since 19/4/06 under section 76 of the finance act, 1994 till the date of payment of the service tax, subject to the maximum of rs. 1,63,14,265/-. the commissioner in this order held that the appellants ..... of over burden or excavation of top soil. subsequently, the department taking a view that the activity of the appellant was taxable as cargo handling service under section 65 (105) (zr) of the finance act, 1994 till 15/06/05 and thereafter from 16/06/05 to 31/05/07 their activity was taxable as site formation and clearance, excavation and earth ..... service tax amounting to rs. 1,63,14,265/- alongwith interest for the period from 2003 to 31/3/08 alongwith interest thereon under section 75 of finance act, 1994 and also for imposition of penalty on them under section 76, 77 and 78 ibid. the show cause notice was adjudicated by the commissioner, central excise, jaipur ii vide order-in-original no .....

Kikani Exports Vs. Commissioner of Central Excise, Coimbatore and Comm ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... , the appellant-assessee is in appeal before tribunal. 4. as far as revenue's appeal is concerned the dispute is now well settled that prior to introduction of section 66a in finance act, 1994, no demand for service tax from recipient of service under reverse charge mechanism as per rule 2 (1) (d) (iv) could be sustained. the ..... ,74,831/- and interest of rs.23,197/- already paid were appropriated towards these demands. further a penalty of rs.1000/- was imposed under section 77. further penalties under section 76 and 78 of finance act 1994 were imposed. aggrieved by the order, appellant-assessee filed appeal with commissioner (appeals). the commissioner (appeals) took note of the decision of ..... association vs uoi reported in 2009 (13) s.t.r. 235 (bom) and held that service tax demand for the period prior to 18-04-06 when section 66a was introduced in finance act, 1994 is not sustainable. the finding of bombay high court was that rule 2(1) (d) (iv) of service tax rules, 1994 was ultravires the .....