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Shree Ganpati Synthetics and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(81)ECC353

..... , 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 & 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 ..... 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 ..... @ 24% per annum on delayed payment of 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 & 117, we do not see any legal or factual infirmity in the impugned orders. the impugned orders are, therefore, upheld and the three appeals are .....

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 .....

The Commissioner of Income Tax Vs. M/S Merchem Limited

Court : Kerala

..... follows:: "3. a short question which arises for determination in this batch of civil appeals is whether omission (deletion) of the second proviso to section 43b of the income-tax act, 1961, by the finance act, 2003, operated with effect from 1st april, 2004, or whether it operated retrospectively with effect from 1st april, 1988?".21. therefore, the ..... the assessing officer. after evaluating the facts and circumstances, following the decision of the hon'ble apex court in 'c.i.t. v. vinay cement ltd.' [(2007) 213 ctr sc268, the first appellate authority held that contribution towards provident i.t.a. no.244 of 2014 3 fund and esi were made before the due ..... cement pvt. ltd. and others' [(1997) 226 itr625, 'manish maheshwari v. asst. commissioner of income tax and another' [(2007) 289 itr341(sc)] and indore construction p. ltd. v. commissioner of income-tax' [(2007) 289 itr341 and canvassed for the said proposition. but since we are of the clear opinion that the assessee was entitled to get .....

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 .....

Ruby Woollen (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(81)ECC796

..... the submissions made by the learned dr as also the written submission made by the appellant we note that certain sections were retrospectively amended under finance act, 2000.with the introduction of sections 116 and 117 of the finance act, 2000 service tax became payable retrospectively. hence there was nothing wrong in the order of the learned commissioner ..... service tax was leviable and chargeable from the assessee during the period 16-11-1997 to 2-6-1998 and in accordance with the provisions of section 117 of finance act, 2000 interest at a rate of 24% per annum also became chargeable on late payment of the amount of tax.5. the main contention ..... of laghu udyog bharati [1999 (112) e.l.t. 365 (s.c.)] and others. with the amendment retrospectively under the finance act, 2000 revision proceedings under section 84 of chapter v of the finance act, 1994 were initiated and the learned commissioner after examining the various amendments passed order as indicated above.3. when the matter was .....

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 .....

Commissioner of C. Ex. Vs. Dcw Ltd.

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

Reported in : (2007)7STT122

..... 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 ..... 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- ..... provision under the finance act, 1994 in relation to levy of service tax from recipients of clearing and forwarding service for the period beyond 16- .....

Cpc (P) Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2007)7STR191

..... . the commissioner of central excise, coimbatore has passed the impugned order-in-revision no. 3/2006 (service tax) elated 4.7.2006 in terms of section 84 (5) of the finance act, 1994 as amended on review of the order-in-original dated 28.7.04 passed by the assistant commissioner, coimbatore i division . the assistant commissioner, ..... 2005 (187 elt 5 (sc) on an identical issue. therefore the impugned order passed disposing of the same show cause notice confirming the demand under section 73 of the finance act is not sustainable in law. ld. consultant took me through the impugned order wherein the commissioner had observed that the hon'ble supreme court had admitted civil ..... cause-notice could not be doubted or questioned. ld. consultant disputes this finding and also the finding in the impugned order to the effect that section 71 a of the finance act, 2003 had not relaxed the requirement to pay service tax on goods transport operator's service availed by the appellants during 16.11.1997 to 2 .....

Tamilnadu Cements Corporation Vs. Commr. of C. Ex.

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

Reported in : (2007)8STT492

..... 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. later on, under the finance act, 2003, section 71a was inserted in the finance act, 1994. this new provision cast a liability on recipients of gto service to file returns. in the case of l ..... protest of the assessee, confirmed demand of tax of only rs. 2,36,037/- and dropped the rest of the demand. his order was revised by the commissioner under section 84 of the finance act, 1994 and the demand of tax of rs. 29,07,276/- 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.hence the present appeal.3. ld. counsel for the appellants submits that the question whether, on the facts of this case, service tax is leviable on gto .....

Akila Textiles Vs. Commissioner of Central Excise

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

Reported in : (2008)10STR622

..... arisen for consideration before this bench in appeal no. s/94/2005 [prachidhi spinners (p) 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 authority imposed the above penalty on the party, which was set aside in final order no. 190/2007 dated 2-3-2007. [2008 (8) s.t .....