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Lohia Starlinger Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)10STR483

..... the case of the appellant is that prior to the enactment of section 66a of the finance act, 1994, there was no such liability to pay service tax on the recipient of service. ..... reference was made to section 68(2) of the finance act, 1994 and it was submitted that in respect of prescribed taxable service, service tax may be paid by a person other than service provider as the central government may prescribe. ..... the case of the revenue, on the other hand, is that by virtue of the amendment introduced in rule 2(1)(d)(iv) in the service tax rules in 2002, the recipient of service became liable to pay service tax. ..... we are, prima facie, of the view that the said amendment in rule 2(1)(d)(iv) of the service tax rules did not create any liability. ..... in the absence of any substantive provision either in the act or the rules, creating tax liability on the recipient, prior to enactment of section 66a with effect from 18.4.2006, the recipient of the tax was not liable to pay service tax. ..... 1000/- under section 76, section 75a and section 76 respectively. ..... by the said amendment in the service tax rules, it was submitted that the recipient of taxable services was made liable and therefore, the appellant admittedly being recipient of the taxable service in india, is liable to pay service tax.3. ..... 25,10,324/- and equal amount of penalty under section 78, besides penalties of rs. ..... the appellant seeks waiver of the requirement of pre-deposit in terms of section 35f.2. .....

B. Arunkumar and Co. Vs. Addl. Cit, Range-16(3)

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2008)110ITD131(Mum.)

..... 2) act 1991, which has amended sub-clause (ii) of clause (b) of sub-section (2) of section 80hhc so as to exclude "processed minerals and ores specified in the twelfth schedule" from the purview of minerals ..... 2) act 1991, sub-clause (ii) of clause (b) of sub-section (2) of section 80hhc was amended so as to exclude processed minerals and ores specified in the twelfth schedule from the purview of minerals ..... assessee satisfies the aforesaid test to the satisfaction of the ao, the interest so received should be assessed under section 28 as non-operational business income in terms of the judgment in bangalore clothing 260 itr 371 (bom. ..... were not intended, as a temporary measure, to reduce the interest burden but to earn interest per se in the long run, the ao, in such a case, would tax the interest receipts as income from other sources under section 56 without setting off the same against interest payments under section 36(l)(iii).in view of the foregoing, the issue raised by the assessee in ground no. ..... moreover, the various circulars issued by the cbdt dated 19.12.1991 and 19.11.1994 have clearly specified that the deduction under section 80hhc will be available only in respect of cut and polished diamonds and ..... stated earlier in this order, it is the finance (no. ..... 178/2006/83-it (a-l) dated 22.5.84 issued by the central board of direct taxes in the assessment order in which it has been clarified that the export of cut and polished diamonds and gems stones will not amount to export of .....

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

..... question of law raised in this appeal is as to whether the respondent club is liable to pay service tax in allowing its members to use its space as mandap which is a taxable service in view of section 65 read with section 67 and 105 of the finance act, 1994.he submitted that though the present appeal has been filed under section 35g of the act but the dispute relates to the levy of the service tax against the respondent under the finance act, 1994 which is defined under section 65 (66 & 67) of the said ..... the classification of the taxable service is defined in section 65a of the finance act, 1994. ..... the apex court specifically took note of sub-section (5) to section 129d of the customs act and noted that this provision was simultaneously introduced in the customs act as well as the central excise act by custom and central excise laws (amendment) act, 1988. ..... according to him, what will be the valuation of taxable service for charging service tax is well-defined under section 67 as well as the service tax (determination of value) rules, 2006 vide notification no. ..... commissioner, service tax cell reported in : 2006 (3) str 311 as well as in the case of saturday club ltd. v. ..... 12/2006-st dated 19.4.2006. ..... commissioner, service tax cell : (2006) 3 str 305. ..... the appellate authority accepted the contention of the respondent and set aside the order in original by allowing the appeal of the respondent vide orders dated 25.8.2006. .....

Vmt Spinning Co. Ltd., Arisht Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)13STJ48CESTATNew(Delhi)

..... if 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 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. ..... are directed against the order of the commissioner (appeals) dated 23.7.2007 dismissing the appeals preferred by the appellants against the order of the assistant commissioner of excise.the dispute relates to levy of service tax under section 66 of the finance act, 1994, which provides for levy of service tax on the taxable services referred to in various sub-clauses of clause of clause (105) of section 65 of the act. ..... 16.6.2005 the aforesaid explanation was deleted by section 68 of finance act, 2005 by which section 66a was inserted.5. ..... 36/2004-05 dated 31.12.2004 with effect from 1.1.2005 and, later, an explanation was inserted at the end of sub-clause (105) of section 65 by finance act, 2005 w.e.f. ..... it was submitted that in exercise of the rule making power conferred by section 94(1) and (2) of the finance act 1994 the central government amended the rules making recipient of service liable to pay the tax by reason of section 2(1)(d) of the service tax rules.4. .....

Shokat Ali Contractor Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Reported in : (2007)112TTJ(Jodh.)547

..... against the above findings of the learned cit(a), the assessee filed application under section 154 of the act for the rectification of the order on the ground that the provisions of section 44ad were amended vide finance act, 1997 w.e.f.1st april, 1994, whereby the interest and salary paid to the partners have become allowable from ..... doubt with regard to the fact the retrospective amendment applies to this case because the amendment in the provisions of section 44ad was made by the finance act w.e.f. ..... challenged before the hon'ble rajasthan high court, who held that in view of insertion of the provision in the finance act, 1997, a proviso to section (2) of section 44ad and giving it retrospect operation from 1st april, 1994, circular no. ..... the decision of the hon'ble jurisdictional high court is available in favour of the assessee and the circular on which the it authority has relied is quashed then what is the effect of the amended provisions on the facts of this case.needless to say that the decision of the hon'ble jurisdictional high court has a binding force on all authorities falling under it. ..... has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided. ..... 2006.3 ..... 2006. .....

Smith (Fc) (Appellant) Vs. Secretary of State for Work and Pensions an ...

Court : House of Lords

..... the starting point is section 8 of the taxes management act 1970 ("tma 1970") (as substituted by section 90 of the finance act 1990 and largely re-substituted by section 178 of the finance act 1994) which imposes on a taxpayer a statutory obligation to make a return if ..... tax was introduced by the finance act 1994 with effect from 1996-1997. ..... i can for my part accept that the draftsman in choosing the phrase "total taxable profits as submitted to the inland revenue", and parliament in enacting it in the amendments to masc, were looking towards the appropriate figure as set out in the tax return, and that the intention of parliament was to direct the process of assessment of child support in a simple and expeditious ..... with some other expenses such as the cost of business entertainment, where incurred), although always included in properly prepared accounts, is expressly prohibited as a deduction for tax purposes (icta 1988 sections 74(1)(f) and 577; the rule about depreciation is very long-established, going back at least to the decision of this house in coltness iron co v black (1881) 6 app cas 315 ..... and structure of csa 1991 have recently been considered by this house in r (kehoe) v secretary of state for work and pensions [2006] 1 ac 42 (see especially the speech of lord bingham of cornhill at p 55, para 4). ..... be critical, so far as courtesy and precedent permitted, of the recent decision of your lordships' house in m v secretary of state for work and pensions [2006] 2 wlr 637. .....

M/S. Shivas Industrial Caterers India Pvt. Ltd. Vs. Cce, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... position has been incorporated in section 73(3) by adding explanation 2 in the said sub-section with effect from 08-05-2010 by amendment carried out through finance act 2010. 7. ..... supra) has very categorically ruled that were payments are made under section 73(3) of finance act, 1994, penalty under section 76 cannot be imposed. ..... 05.02.2008 for demanding the service tax not paid in time and for appropriating the service tax already paid by them towards such liability along with interest as applicable and also proposing imposition of penalty section 76 of the finance act, 1994. ..... for the appellant submits that as per the provisions of section 73 (3) of finance act, 1994, where an assessee pays tax short levied or short paid before issue of show cause notice under section 73(1) and informs the central excise officer of such payment made, the officer shall not issue notice under sub-section 73 (1) in respect of such amount paid. ..... 137/167/2006-cx-4, dated 3-10-2007 that the provisions under section 73(3) is to the effect that no proceedings shall be initiated for recovery of penalty under section 76 either ..... krishna poduval 2006 (1) str 185 (ker.) 4. ..... for the revenue submits that the appellant was a habitual defaulter for almost 18 months, as may be seen from para 5.2 of the impugned order showing dates of payment of tax from april, 2006 to september, 2007. ..... appellant was engaged in providing outdoor catering service in and around chennai, during the period april, 2006 to september, 2007. .....

Annapurna Marbles Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)8STT1

..... the said recovery under section 73 was adjudicated and demands confirmed relying upon retrospective amendments to finance act, 1994. ..... counsel for the parties have drawn our notice to the relevant provisions of the finance act as it stood in the 4 year 1994 and thereafter as it stood after the various amendments to the act in subsequent years. ..... 50,000/-.the issue involved in these cases are regarding the payment of service tax and section 85 of the finance act, 1994 has not prescribed any threshold limit. ..... it is not in dispute that the show cause notice has been issued to all the appellants for recovery of service tax under section 73 of the finance act, 1994. ..... the above would show that even the amended section 73 takes in only the case of assessees who are liable to file return under section 70. ..... the above being the position show cause notices issue to the appellants invoking section 73 are not maintainable. 3. ..... the class of persons who come under section 71 a is not brought under the net of section 73. ..... having considered the relevant provisions of the act, the tribunal has, inter alia, recorded the following conclusion. ..... admittedly, the liability to file return is cast on the appellants only under section 71 a. ..... sugar factory - 2006 (3) s.t.r. .....

B.G. Marbles Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(106)ECC449

..... the said recovery under section 73 was adjudicated and demands confirmed relying upon retrospective amendments to finance act, 1994. ..... counsel for the parties have drawn our notice to the relevant provisions of the finance act as it stood in the year 1994 and thereafter as it stood after the various amendments to the act in subsequent years. ..... it is not in dispute that the show cause notice has been issued to all the appellants for recovery of service tax under section 73 of the finance act, 1994. ..... the above would show that even the amended section 73 takes in only the case of assessees who are liable to file return under section 70. ..... the above being the position show cause notices issued to the appellants invoking section 73 are not maintainable. 3. ..... the class of persons who come under section 71a is not brought under the net of section 73. ..... having considered the relevant provisions of the act, the tribunal has, inter alia, recorded the following conclusion. ..... admittedly, the liability to file return is cast on the appellants only under section 71 a. ..... 31-5-06 2006 (4) s.t.r. .....

Dollar Company Pvt. Ltd. Vs. Cce

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

..... later, after the finance act, 2000 came into force revalidating the aforesaid provisions struck down by the apex court and amending certain sections of the finance act, 1994, they repaid an amount ..... any amendment making the recipient of clearing and forwarding service liable to pay tax on such service, in the service tax rules, is of no avail in the absence of the requisite charging provision under the finance act, 1994 for the period subsequent to 16-10-1998.the above view was followed with approval by the bangalore bench of the tribunal in orient cements ..... after giving careful consideration to the submissions, i have found that what was enacted by parliament under section 116 of the finance act, 2000 was, inter alia, to make recipients of clearing and forwarding service retrospectively liable for payment of service tax on such service for the specified period 16-7-1997 to ..... was revised by the commissioner on 9.4.2001 under section 84 of the finance act, 1994 ordering recovery of service tax of rs. ..... both sides, we note that the question to be considered is whether the service tax liability on a recipient of clearing & forwarding agents service, in terms of section 116 of the finance act, 2000, is limited to the period from 16.7.97 to 15.10.98 as claimed by the appellants. ..... hon'ble supreme court struck down the provisions of rule 2(1)(d)(xii) and (xvii) of the service tax rules, 1994 as ultra vires the finance act, 1994, in the case of laghu udyog bharti and anr. v. ..... 2006 (1) str 298 .....