Judgment Search Results Home > Cases Phrase: finance act 2006 section 2 income tax Court: customs excise and service tax appellate tribunal cestat Page 4 of about 15,605 results (0.373 seconds)

Commissioner of Central Excise Vs. R.K. Marble Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... service tax. therefore, in the light of section 116 and 117 of finance act, 2000, the respondents were required to file returns and to pay the tax for the period from 16-11-97 to 1-6-98.l.h.sugar factories ..... has decided the issue but it has not attained the finality and department has filed an appeal before the hon'ble supreme court against the said decision of the tribunal. section 117 of the finance act, 2000 revalidated the provisions of sub-clause (xvii) of clause (d) of sub-rule (1) of rule (2) of service tax rules, 1994. a ..... combined effect of section 116 and 117 of the finance act, 2000, is that in case of goods transport operators services, person receiving the services of goods transport operators becomes the "assessee" and is liable to pay the .....

Akila Textiles Vs. Commissioner of Central Excise

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

Reported in : (2008)10STR622

..... ltd. v. ccl, coimbatore 2007 (8) s.t.r. 260 (tri)]. the commissioner (revisional authority) had imposed a similar penalty on that party under section 76 of the finance act. in that case, the party had paid service tax with interest on 10-12-2001 and the original authority had not imposed any penalty on them. the revisional ..... its order was revised by the commissioner who imposed a penalty of rs. 26,175/- on the appellant under section 76 of the finance act, 1994 and also directed them to pay interest on tax under section 75 of the finance act. the present appeal is against the demand of interest and penalty.2. after examining the records and hearing ..... union of india . the original authority, having noted that the assessee had complied with the provisions of section 71a of the finance act, 1994 and rule 7a of the service tax rules, 1994 within the period prescribed under the finance act, 2003, refrained from imposing penalty on them. it was this part of the order of the assistant .....

Bhoruka Aluminium Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... prima facie alleged or attributed thereor. (ii) since the services were rendered abroad, they cannot be taxed in the hands of service recipient until section 66a of the finance act came into force w.e.f. 18/04/2006, which principle is accepted in several decisions rendered including inter alia, in the following cases: (iii) thus for the above reason alone, the ..... in dispute that the service tax along with interest had been paid on 30.8.2006 and 12.9.2006 but the show cause notice itself had been issued much latter only 9.10.2006, hence, the issue is squarely covered by section 73(3) of the finance act and therefore, there would not have been any necessity even to issue the show cause ..... this case is from 09.07.2004 to 31.3.2006. the show cause notice was issued on 9.10.2006. but even before the issue of the show cause notice, the service tax along with interest liability was paid. the appellants invited our attention to section 73(3) of the finance act by which there was no need for issue of .....

Shree Ganpati Synthetics Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)LC176Tri(Delhi)

..... passed by the commissioner of central excise.2. none appears for the appellants. we have perused the evidence on record, the adjudication order and the relevant sections of the finance act and rules framed for the purpose of service tax. we note that the amount of duty has not so far been quantified, therefore, the stay petitions ..... , submits that the appeals may be rejected.7. we have, however, perused the evidence on record, the case law cited as also the finance act introducing service tax and sections 116 and 117 of the finance act, 2000. we note that service tax was introduced under service tax rules, 1994. pursuant to these service tax rules, demand of service tax ..... 24% per annum on delayed payment of the amount of service tax till the final deposit.8. having regard to the provisions of law introduced by the finance act, 2000 under sections 116 and 117, we do not see any legal or factual infirmity in the impugned orders. the impugned orders are, therefore, upheld and the three appeals .....

Commissioner of C. Ex. Vs. Dcw Ltd.

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

Reported in : (2007)7STT122

..... tax" introduced in the service tax rules, 1994 with effect from 16-10-98 read with the amended definition of "assessee" introduced in the finance act, 1994 by the finance act, 1998 (vide section 116). learned counsel for the respondents in the present application opposes this argument and submits that the applicant is yet to cite the charging provision under ..... by the revenue for levy of service tax from recipients of clearing and forwarding service for any period subsequent to 16-10-98. section 116 of the finance act, 1998 had introduced a provision in the finance act, 1994 for making recipients of clearing and forwarding service liable to pay service tax for the specified period 16-7-97 to ..... application filed by the revenue claims that there is a mistake apparent from the record, in the conclusive part of final-order no.1484/05 dated 10-11-2005 [2006 (1) s.t.r. 298 (t)] passed by this bench in appeal no. s/88/2004. the applicant seeks rectification of the 'mistake'. learned sdr has endeavored .....

M/S. Bhagyanagar Metals Ltd. and Vs. Commissioner of C. Ex., Hyderabad

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

..... appeals is whether appellants are entitled for the benefit of modvat credit on hsd oil.4. ld. dr at the outset submitted that as per claues 1. section 112 of finance act 2000, the parliament has negatived the grant of modvat credit on hsd oil notwithstanding all judgements which are based in this case. he submits that the issue was ..... others reported in 2000 (38) rlt 988-(cegat-lb) and noting the provision of law upheld revenue's contention and laid down that in view of legislation passed through finance act 2000, the assessee will not be eligible for the benefit of modvat credit. ld. dr further points out that this bench took up about 46 similar appeals which were ..... bench in a bunch case by final order no.945 to 998/2000. in view of this position, as a single member, i cannot override the statutory provision of finance act on the ruling rendered by larger bench and the devision bench. in view of the cited cases, judical discipline and division bench cases. appellants can raise legal point .....

Bellary Iron and Ores Pvt. Ltd., Mspl Ltd., Ramgad Minerals and Mining ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : [2010]21STJ214(CESTAT-Bangalore); 2010[18]S.T.R.406; [2010]24STT557; (2010)35VST107(CESTAT-Blore)

..... notification no. 29/2008-st dt. 26/6/2008. this notification reads as follows:in exercise of the powers conferred by sub-section (1) of section 93 of the finance act, 1994 (32 of 1994) (hereinafter referred to as the finance act), the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable ..... of tax confirmed as per the following details.a. appeal no. st/691/08 filed by m/s mspl ltd., unit-i.service tax under section 73(1) act: rs. 469/- and applicable interest. period of dispute: 1.4.2006 to 31.3.2007b. appeal no. st/692/08 filed by m/s mspl ltd., unit-ii.service tax under ..... calculating the service tax in respect of the service of gta. the audit objection had been communicated to the assessee and that the assessee in their reply dated 15.5.2006 had informed the jurisdictional superintendent, bellary that the individual lorry owners to whom the freight charges had been paid were not "goods transport agency"; the 'gta' referred .....

R.K. Marble Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(115)ECC27

..... and appeal itself is taken up for disposal.2. revenue issued show cause notice dated 5.11.2004 to the appellants on the basis of amended section 73 of the finance act, 1994 for recovery of the service tax payable by the appellant as receipt of services from goods transporter operator for the period from 16.11.1997 ..... the facts of the case that the show cause notice has been issued (as reproduced in paragraph 2 above) indicates that the demand has been issued under section 73 of the finance act, 1994. this very amendment was an issue before the tribunal in the case of l&h sugar factories (supra) wherein the tribunal has held as under: ..... of the president in the prescribed manner on the basis of the self assessment of the service tax and the provisions of section 71 shall apply accordingly. section 73 has also undergone certain amendments by finance act, 2003. after the amendment section 73 reads as follows: (a) the assistant commissioner of central excise or, as the case may be, the deputy .....

Ramanasekar Steels Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2008)9STR132

..... towards such an industry in demanding interest on service tax under section 75 of the finance act, 1994. neither of these questions arose in the case of inma international security academy [2006] 3 str 457 (tri.-chennai), wherein section 77 penalty was sustained and section 76 penalty was reduced. the case law cited by learned jdr ..... security academy p. ltd. v. commissioner of central excise, chennai [2006] 3 str 457 (tri.-chennai), wherein a penalty imposed under section 76 of the finance act, 1994 was reduced in the facts and circumstances of the case and a penalty imposed under section 77 was sustained.3. after giving careful consideration to the submissions, ..... . in other words, financial difficulties would not constitute "reasonable cause" under section 80 of the finance act, 1994. the jdr has relied on the decision of this bench in sree vadivambigai textile mills ltd. v. commissioner of central excise, madurai [2006] 3 str 426 (tri.-chennai), wherein it was held that the declaration .....

M/S. Samtech Industries and Others Vs. C.C.E. Kanpur and and Others

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

..... expenditure have been incurred by the service provider as pure agents of the service recipient. however, this rule has been struck down as ultra vires the provisions of section 66 and section 67 of the finance act, 1994 by honble delhi court in the case of intercontinental consultants and technocrafts pvt. vs. union of india and others ltd. reported in 2012 tiol-966-hc ..... used for repair would not be includible in the assessable value of the service. the ld. dr has cited rule 5(1) of the service tax (determine of valuation) rules, 2006 accordingly to which that where any expenditure or costs are incurred by any service provider in the course of providing a taxable service, all such expenditures or costs shall be .....