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Flemingo Duty-free Shop Pvt. Ltd. and Mr. Vivek S. Bhatt Vs. Union of ...

Court : Mumbai

Reported in : 2008(4)ALLMR663; (2008)110BOMLR1730

..... , after the airports authority of india act was amended by the amendment act of 2003, pursuant to the provisions of section 12a of the act on 4-4-2006 an agreement was executed between the respondent ..... 3 is the lessee of the aai under section 12-a of the airports authority of india act, 1994, as amended in 2003, which provides that some of the functions of the aai may be ..... the act of 1994, even as amended in 2003, particularly, sections 12, 12-a, 22-a and chapter v-a leave no manner of doubt that mial performs the public functions and duties of the aai and exercises the powers ..... 3 in fact performs statutory functions and exercises statutory powers - under the airport authority of india act, 1994; it performs the airport authority of india's statutory functions of operating, managing and developing mumbai international airport and exercises the powers of the airport authority for performing the functions ..... the question in that case was whether the oil and natural gas commission, the industrial finance corporation and the life insurance corporation, each of which were public corporation set up by statutes, were authorities and therefore within the definition ..... 3 in fact performs statutory functions and exercises statutory powers - under the airport authority of india act, 1994; it performs the airport authority of india's statutory functions of operating, managing and developing mumbai international airport and exercises the powers of the airport authority for performing the functions .....

Ramsar Tex Private Ltd. Vs. Cce (St)

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

..... held that the respondents were not liable to 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. ..... this date is relevant because the relevant provisions of the finance act 1994 were amended by the finance act 2000 with effect from 16.11.97 to 1.6.98. ..... the tribunal had also held that the above legal position did not get altered even after the amendment of the finance act, 1994 by the finance act, 2003. ..... cce meerut ii , wherein it had been held that a person receiving taxable service from gto/c&f agent was not covered by the provisions of section 70 & 73 of the finance act, 1994 and that any demand notice issued to such a person by the department under section 73 was not maintainable. ..... sugar factories case, i find that the above legal proposition made by the appellants is not sustainable inasmuch as their lordships of the apex court rendered their ruling after considering the aforesaid provisions of the finance act, 1994 as amended.4. ..... 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. ..... accordingly, the appellants' case is that the subject scns were issued within the powers of the department under section 73(1)(a) of the finance act, 1994. ld. ..... 1199 to 1237/2006 dated 1.12.2006. ..... 2006 (3) str 715 (sc). .....

Fifth Avenue and Fifth Avenue Wind Vs. Commissioner of Service Tax

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

Reported in : (2008)11STR289

..... clause (104c) was inserted under section 65 of the finance act, 1994, no amendment whatsoever was made to the pre- ..... in the category of "business auxiliary service" falling under section 65(19) of the finance act, 1994 and that, against this demand, the contention of the assessees is that they had not rendered the above kind of service and that the services rendered by them fell in the category of "support services of business or commerce" falling under section 65(104c) of the act, which was introduced with effect from 01.05.2006.the appellants were admittedly rendering the service of evaluating prospective ..... against this demand, it is the case of the appellants, reiterated by their counsel, that section 66a which was enacted on 18.04.2006 had no retrospective effect as held by this tribunal in the case of foster wheeler energy ..... that be the case, there is substance in the submission of the appellants that, for any period prior to 01.05.2006, they are not liable to pay service tax on the services rendered by them, in the category of "business ..... that the taxable services of "support services of business or commerce" were introduced for the levy of service tax with effect from 01.05.2006 only vide section 65 (104c). ..... the same category for the period 09.07.2004 to 30.09.2006.this party has also challenged the penalties imposed on ..... category of "business of auxiliary service" (bas, for short) for the period 01.07.2003 to 18.04.2006 as also against a further demand of service tax of over rs. .....

Cheyyar Co-op. Sugar Mills Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2008)14STJ54CESTAT(Chennai)

..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period, 16.07.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were defined as ..... such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bkarati ( ..... above decisions, i hold that the service tax on goods transport service received by the assessee during the period 16.11.1997 to 01.06.1998 is not recoverable from them under the finance act, 1994 (as amended) inasmuch as demand notices were issued after six months from 12.05.2000. ..... authority in adjudication of the dispute dropped the proposals made in the show-cause notice, after examining the effect of various relevant amendments brought to the finance act, 1994 under the finance act, 2000 and the finance act, 2003. ..... but these rules were held to be ultra vires section 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog ..... later on, the finance act, 2003 made certain amendments to the service tax provisions of the finance act, 1994, whereby aforesaid assesses were required to present tax returns to the proper officer within six months from 14.05.2003 (date on which the finance act, 2003 received presidential ..... 1088/06 dated 14.11.2006 and final order nos .....

Synchron Research Services Pvt. Vs. Cst

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2008)13STJ166CESTATAhmedabad

..... section 83 of finance act 1994, which has made applicable section 35f to service tax matters is reproduced below: section 83. ..... the applicant has been demanded service tax under the heading "technical testing and analysis services" in terms of section 105(zzh) read with section 65(106) of finance act, 1994. ..... in any appeal under this chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of central excise authorities or any penalty levied under this act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied: commissioner(appeals) or the appellate tribunal is of opinion that ..... he submits that from 1/5/2006, there is an amendment to section 65(106) by way of adding an explanation which states that "technical testing analysis" includes testing and analysis undertaken for the purpose of clinical testing of drugs and formulations and therefore, prior to 1/5/2006, the, services undertaken by them cannot be brought under taxes.7.2. ..... we find that the definition of the services for "technical testing and analysis" as existed prior to 1/5/2006 prima-facie covers the services undertaken by them and the explanation is only clarificatory in nature and therefore, the case of the applicant is an arguable one.we, therefore, hold that they have not made a strong case .....

Standard Fireworks Industries Vs. Cce

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

Reported in : (2008)13STJ333CESTAT(Chennai)

..... the amendment brought to the said finance act or the rules framed thereunder did not have the effect of bringing assessees like the appellants within the fold of section 73 as per the ruling of the apex court in ..... on, under the finance act, 2003, section 71a was inserted in the finance act, 1994. ..... order to make recipients of gto service liable to pay service tax for that period, parliament amended the relevant rule under the finance act, 2000, which came into force on 12-5-2000. ..... scn in the instant case was issued only on 3-4-2004 and the same was under section 73 of the finance act, 1994. ..... /- with interest, under section 73 r/w section 71a of the finance act for the above period. ..... /- was also confirmed against the assessee for the period 16-11-97 to 2-6-98 under section 73(1)(b) of the above finance act. ..... had received "goods transport operators, service" during the period 16-11-97 to 2-6-98 but had not paid any service tax thereon under the finance act, 1994. ..... appellants had received goods transport operator's service during the period 16.11.1997 - 1.6.1998 but had not paid any service tax thereon under the finance act, 1994. ..... order was revised by the commissioner under section 84 of the finance act, 1994 and the demand of tax of rs. ..... 2006 (3) ..... ) : 2006 tiol 1611 cestat-bang. ..... of customs & central excise, cochin 2006 (4) s.t.r. ..... 2006 (3) str 715 (sc) and a line of decisions of the tribunal, one of which rendered by the south zonal bench is in the case of tamilnadu cements corporation ltd. .....

The Orient Litho Press Vs. Commissioner of Central Excise

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

Reported in : (2008)13STJ298CESTAT(Chennai)

..... the amendment brought to the said finance act or the rules framed thereunder did not have the effect of bringing assessees like the appellants within the fold of section 73 as per the ruling of the apex court in l.h. ..... later on, under the finance act, 2003, section 71a was inserted in the finance act, 1994. ..... in order to make recipients of gto service liable to pay service tax for that period, parliament amended the relevant rule under the finance act, 2000, which came into force on 12-5-2000. ..... the scn in the instant case was issued only on 3-4-2004 and the same was under section 73 of the finance act, 1994. ..... the appellants had received goods transport operator's service (gto service, for short) during the period 16.11.1997 to 01.06.1998 but had not paid any service tax thereon under the finance act, 1994. ..... , this tribunal considered all these amendments and held that the class of persons who fell under section 71a did not come within the purview of section 73 and, therefore, scn issued under section 73 for recovery of service tax from such persons were not maintainable. ..... 21,350/- from the assessee under section 73 read with section 71a of the finance act, 1994 for the aforesaid period, with interest under section 75 of the act. ..... , 2006 (3) s.t.r. ..... 2006 (187) e.l.t. 5 (s.c. .....

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. .....

Commissioner of Service Tax Vs. Anil Kumar Mishra

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)10STR408

..... the penalty imposed upon the respondent herein by the adjudicating authority in terms of section 76 of the finance act, 1994, has been set-aside by the lower appellate authority on the ground that the entire service tax amount was deposited together with interest before the issue of show cause notice (amount was paid on 5-2- ..... 736 (t-chennai), penalty has been held to be not imposable under section 76 of the finance act, 1994, for the reason that the service tax was paid prior to the issuance of the show cause notice. ..... commissioner of central excise, coimbatore (supra), would not apply as it covered the period post amendment, while the period in the present case is october, 2002, which is prior to the amendment in section 76, does not make any difference in view of the above judgments of the tribunal.3. ..... the reliance placed by the learned dr on the amendment to section 76 w.e.f. ..... commissioner of central excise, coimbatore - 2006 (3) s.t.r. .....

Union of India (Uoi) Vs. Shri Mahesh Granites Pvt. Ltd.

Court : Rajasthan

Reported in : 2008[10]STR3

..... the facts relevant to the present matter are, that the assessee was served with a show cause notice dated 2-7-2002 under the section 73 of the finance act, 1994, which was challenged by the assessee, on the ground, that his case is not covered by the provision of section 73 as prior to the amendment in the act and inserting section 71a, the assessee was not liable to submit the return, and there is no provision to cover their cases under section 70 of the act. ..... learned counsel for the parties have drawn our notice to the relevant provisions of the finance act as it stood in the year 1944 and thereafter as it stood in the year 1994 and thereafter as it stood after the various amendments to the act in subsequent years. ..... in the said judgment, the hon'ble apex court was clearly of the view, that the cases, which are covered by the provision of section 71a cannot be covered by issuing notice under section 73 of the act, and therefore, the revenue has no jurisdiction to serve the notice under section 73 of the act of 1994, as it stood in 1994 and thereafter, as amended till issuance of the show cause notice. ..... aggrieved by the order dated 14-6-2006 passed by the customs, excise and service tax appellate tribunal, new delhi, this appeal is preferred by the department.2. ..... sugar factories reported in 2006 (3) s.t.r. .....