Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
..... 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). accordingly, for the present purpose, we read the expression 'used' so as to mean "supplied and used by the service-provider" for purposes ..... notification no. 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. in this connection, learned counsel has also drawn support from the supreme court's judgment in the state of madhya pradesh ..... construction service" for the period 10.09.2004 to 30.09.2005. they have also imposed a penalty of rs. 77 lakhs on the party under section 78 of the finance act, 1994. the appellants had paid service tax under the above category on an amount of rs. 3,30,86,956/- less 67% calculated under notification .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
..... under the category of gta service) and education cess for the period january 2005 to march 2006. they have also demanded interest on tax under section 75 of the finance act 1994 and have imposed penalties on the assessee under sections 76 to 78 of the act.an amount of rs. 2,51,794/- has already been paid by the party towards the ..... liable to pay service tax" as defined under rule 2(1)(d)(v) of the service tax rules, 1994. these arguments are based on the provisions of section 93 of the finance act, whereunder the above notification was issued. i have also examined these provisions. the consultant has a point. the exemption provided in notification no. 32/2004-st issued ..... under section 93(1) of the finance act, 1994 is expressly in relation to service tax and not in relation to the person liable to pay it. it would prima facie mean that this .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
..... subsequently filed returns on 27.6.05.the department issued a show-cause notice on 7.10.05 to the appellants proposing penalties on them under sections 76 & 77 of the finance act, 1994. the noticee contested this proposal. in adjudication of the dispute, the original authority imposed a penalty of rs. 35,210/- on the ..... scn. the counsel relies on the decision of this bench in sieger spin tech equipments (p) ltd v. commissioner [2006] 5 stt 377 (chennai-cestat). as regards the penalty imposed on the appellants under section 77, it is submitted that this penalty also requires to be vacated in view of the cited decision. i have heard ..... the assessee had got themselves registered as "mandap keeper" with the department as early as in 2001, with which all statutory liabilities under the relevant provisions of the finance act, 1994 befell them. these liabilities included the liability of filing service tax returns periodically, which was evaded by the party. the returns for the period of dispute .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
..... '.this plea was repelled and the original authority confirmed the demand of rs. 62,812/- against the appellants under section 73 of the finance act, 1994 with interest under section 75 of the act and imposed on them a penalty equal to tax under section 76 of the act. the appeal filed by the party against the decision of the adjudicating authority did not succeed. hence the ..... of the above explanation, gta service remains as an 'input service' only. with reference to the reliance placed by the appellants on the amendment of rule 2(b) by the finance act, 2008, the ld. counsel submits that the appellants do not propose to press this ground.4. the ld. counsel has also relied on the following decisions of the tribunal: 1 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
..... this appeal, and hearing the ld.sdr, i note that the short question arising for consideration in this case is whether the respondents were liable to pay interest under section 75 of the finance act, 1994 on the amount of service tax paid by them on the services received from abroad for the period 28.2.1999 to 16.8.2002. it was .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
..... assessee against similar demand on the ground of time bar, the original authority dropped the proceedings against the appellants. in the impugned order, passed in revision in terms of section 84 of the finance act, 1994, the commissioner has confirmed the demands proposed in the show cause notice dated september 2005. moving the application, ld. counsel for the appellants submits that the show .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
..... the duty of customs leviable thereon which is specified in the said first schedule, the additional duty leviable thereon under section 3 of the said tariff act and special duty of customs leviable under sub-section (1) of section 16 of the finance (no. 2) act, 1996 (33/1996), as was in excess of the amount indicated in the corresponding entry in column (3) of the ..... also exempted reimported goods from sad.3. ld. sdr submits that notification no. 94/96-cus dated 16.12.99 had also exempted reimported goods from the sad imposed under finance act, 1996.4. we have heard both sides. we find that notification no. 94/96 dated 16.12.96 exempted reimported goods from the bcd, countervailing duty and the sad in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
..... of over rs. 51 lakhs towards service tax and education cess from the appellants for the period april 2006 to february 2007 under section 73 of the finance act, 1994, with interest under section 75 of the act and has also imposed penalties on them under section 76 of the act. the demand of service tax is under the category of 'advertising agency service' and the same is ..... supplied by the appellant's clients. in other words, the appellants were acting as agents of the print media. they paid service tax on the commission collected from the print media. a recent letter dated 5.5.2008 issued in f. no.332/4/2007-tru of the ministry of finance, department of revenue (tax research unit) has reiterated the legal position .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
..... been demanded along with education cess for the period february 2004 to march 2006 under the category of 'business auxiliary service' defined under section 65(19) of the finance act, 1994.interest on tax has also been demanded under section 75 of the act and a penalty has been imposed under section 76 of the act. under an agreement called "working agreement" entered into with the southern railway ..... of india, all by the port trust on behalf of the southern railway.in the impugned order, the learned commissioner classified this service under clause (vii) of sub-section (19) of section 65 of the finance act, as business auxiliary service (bas, for short) and demanded service tax on the gross amount collected by the port trust from the railway under the aforesaid agreement .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
..... of rs. 73,20,717/- towards service tax under management or maintenance of immovable property from the appellant. the commissioner also imposed penalties under various sections of the finance act, 1994 including rs. 75 lakhs under section 78 of the finance act, 1994. the appellant is engaged in operation, repairs and maintenance of power plants. they have been discharging service tax under the category 'maintenance or .....
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