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M/S. Sonu Enterprises Vs. Commissioner of Central Excise and S.T. Sura ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... passed by the first appellate authority that there was delay in filing appeal before the commissioner (appeals) beyond the condonable time limit as prescribed under section 85(3a) of the finance act, 1994. it has been correctly held by the first appellate authority that delay in filing appeal is beyond the specified limit and cannot be condoned ..... on behalf of the revenue argued that there is no provision in the service tax provisions to condone the delay beyond the statutory limit provided under section 85(3a) of the finance act, 1994. 4. heard both sides and perused the case records. as the issue lies in a narrow compass, therefore, after allowing the stay application ..... the ground that there was delay of 4 months and 20 days in filing appeal, which is beyond the condonable period of three months under section 85 (3a) of the finance act, 1994. it was his case that due to inevitable circumstances the appellant could not file appeal before the first appellate authority as the appellants .....

Abhoy Chandra Bakshi Vs. Commr. of Service Tax, Kolkata

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... is an application filed seeking waiver of pre-deposit of service tax of rs.57.90 lakhs and penalty of equal amount imposed under section 78 of the finance act and rs.5,000/- under section 77 of the finance act, 1994. 2. the ld. chartered accountant for the applicant submits that the entire service charges on which demand has been confirmed relates ..... account of maintenance and repair of roads. it is their contention that the said services were retrospectively exempted from levy of service tax by virtue of section 97 and 98 of the finance act, 2012. we find that the facts whether the entire services were relating to repair and maintenance of roads, needs to be ascertained by the ld. ..... he submits that the period involved in the present case is from 2005-2006 to 2006-2007. he submits that in view of the retrospective amendment, vide section 97 and 98 of the finance act, 2012, no service tax is leviable on the repair and maintenance service of roads. 3. per contra, the ld. a.r. for the revenue .....

Royal Enfield Vs. Commissioner of Service Tax, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... credit account. he submits that gta service is covered in sub-clause (zzzp) of clause (105) of section 65 of the finance act. by notification no.10/08-ce (nt) dt. 1.3.2008, sub-clause (zzzp) of clause (105) of section 65 of the finance act, 1994 was specifically excluded from the definition of "output service" under cenvat credit rules, 2004. in ..... for the period april 2006 to january 2007. the adjudicating authority confirmed the demand of service tax of rs.10,27,257/- along with interest under section 73 (1) of the finance act, 1994 and disallowed the cenvat credit of rs.10,27,257/- under rule 14 of the ccr 2007 utilized towards the payment of tax and imposed ..... to rule 2(p) was omitted. c).by notification no.10/2008-ce(nt) dt. 1.3.2008, rule 2(p) was substituted as under:- "(p). output servicemeans any taxable service, excluding the taxable service referred to in sub-clause (zzp) of clause (105) of section 65 of the finance act, provided by the provider of taxable service, to a customer, .....

Sree Infra Tech Vs. Commissioner of Central Excise Tiruchirapalli

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... tax. at any rate, when the appellant did not owe any money to the government in view of the retrospective amount as per section 97 of finance act, 1994 the demand for interest cannot be sustained. 5. i have considered submissions on both sides. i find merit in the argument ..... . the adjudicating authority ordered that the amount already paid by the appellant be credited to the consumer welfare fund in terms of section 73a(6) of the finance act, 1994. further the demand for interest of rs.1,21,011/- was confirmed against the appellant. aggrieved by the order, the ..... for interest may be set aside. 3. ld. ar for revenue submits that appellant had collected the amount on 16.9.2008 and on 3.10.2008 and these amounts were actually remitted only on 5.10.2009 and therefore there was delay in paying the tax amount and interest ..... 1. the appellant undertook maintenance and repair of roads during the period april 2008 to 31st march 2009. they were not collecting service tax on such activity and remitting to .....

Y.D. Nanje Gowda Vs. Union of India and anr.

Court : Karnataka

Reported in : ILR1985KAR955; [1985]152ITR618(KAR); [1985]152ITR618(Karn)

..... . accepting these recommendations, s. 14 of the finance act of 1974 amended the schedule to the act. the finance act of 1976 again amended the rates only retaining the clause in principle effected in the finance act of 1974. section 2 of the finance act, 1974, also made corresponding amendments in the i.t. act of 1961 (the 'i.t. act'). 16. the annual finance bill of 1973 (bill no. 5 of 1973 ..... ), which was later enacted as the finance act of 1974 introduced by the hon'ble finance minister, contained the usual statement of object and .....

Parbhudas Kishoredas Tobacco Products Ltd. and ors. Vs. Union of India ...

Court : Madhya Pradesh

Reported in : (2009)20VST853(MP)

..... is contended that the law laid down in the case of laghu udyog bharati : 1999ecr53(sc) has not been altered by virtue of amendment and validating act, i.e., sections 116 and 117 of the finance act, 2000 and, therefore, the defect which was found by the apex court remains as it is. and the legislature has no authority to overrule a ..... sc) . in the aforesaid case the judgment by the high court of madras passed in writ petition no. 1617 of 1998 upholding the constitutional validity of sections 66 and 67(o) of the finance act, 1994 and rule 2(1)(d)(ix) of the service tax rules, 1994 and other provisions related to kalyana mandapams and mandap keepers as intra vires ..... as the liability of service tax on the transport operators remained in dispute all along before the courts.6. it is averred in the petition that sections 116 and 117 of the finance act, 2000 in so far as they seek to validate levy and recovery of service tax on the customers of goods transport operators is illegal and ultra .....

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

..... g), (p), (q), (r), (v), (w), (za), (zm), (zp), (zy), (zzd), (zzg), (zzh), (zzi), (zzk), (zzq) and (zzr) of clause (105) of section 65 of the finance act shall be allowed unless such service is used exclusively in or in relation to the manufacture of exempted goods or providing exempted services.(6) the provisions of sub-rules ..... v) and (vi);(viii) the additional duty of excise leviable under section 157 of the finance act, 2003 (32 of 2003);(ix) the service tax leviable under section 66 of the finance act; and(x) the education cess on taxable services leviable under section 91 read with section 95 of the finance (no. 2) act, 2004 (23 of 2004), paid on-(i) any input or ..... (i), (ii) and (iii) above;(v) the additional duty of excise leviable under section 157 of the finance act, 2003 (32 of 2003);(vi) the education cess on taxable services leviable under section 91 read with section 95 of the finance (no. 2) act, 2004 (23 of 2004);shall be utilized only towards payment of duty of excise or .....

Commissioner of Income-tax Vs. Radha Nagar Cold Storage (P.) Ltd.

Court : Kolkata

Reported in : (1980)18CTR(Cal)166,[1980]126ITR66(Cal)

..... to this court the question as mentioned hereinbefore.5. before we consider the question further it may be necessary to refer to the definition of the relevant finance act, namely, the finance act, 1968. section 2(6), clause (d), defined 'industrial company' as follows :' 'industrial company' means a company which is mainly engaged in the business of ..... that the assessee-company was engaged in the processing of goods and was accordingly an industrial company within the meaning of section 2(6)(d) of the finance act, 1968, or under section 2(6)(c) of the finance act, 1969 ?'2. the assessee-company has been engaged in the business of running a cold storage plant. its ..... kerala high court in the case of cit v. casino (pvt.) ltd. : [1973]91itr289(ker) was concerned with the expression 'industrial company' under section 2(6)(d) of the finance act, 1968. there, the court was dealing with the hotel which prepared cooked food for serving its customers from raw materials like vegetables or meat. there, .....

Larsen and Toubro Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : 2008(56)BLJR2126; [2008(3)JCR698(Jhr)]; (2009)24VST233(Jharkh)

..... no. 3188 of 2007.2. the writ petition was filed by the petitioner challenging the order of re-assessment dated 5/5/2006 passed under sections 17(3) and 19 of the bihar finance act. the writ petition was dismissed by this bench on 27/11/2006 holding that the petitioner may avail the statutory remedy of appeal against the ..... the petitioner also challenged the vires of rule 13a of the bihar sales tax rules, 1983 as amended by notification dated 01.2.2000 and also section 21(1)(a)(1) of the bihar finance act, 1981 on the ground, inter alia, that such provisions are unworkable and ultra vires in view of the law laid down by the supreme court ..... demand notice for excess payment dated 25.4.2003. on account of certain error apparent on the face of the record, the petitioner filed review application under section 47 of the bihar finance act and accordingly, order of review was passed. however, after expiry of two years, the petitioner was surprisingly served with a notice purported to be under .....

Saj Flight Services Pvt. Ltd. Vs. Supdt. of Central Excise

Court : Kerala

Reported in : (2006)200CTR(Ker)591; 2006(1)KLT128; 2006[4]STR429

..... no. 8238/2005 is issued by the central excise department holding that petitioner is liable to get registered and pay service tax under sections 65 & 66 of the finance act, 1994 as amended by finance (no. 2) act, 2004 with effect from 10-9-2004, which among other things provides for service tax for the service rendered by outdoor caterers.2 ..... since the claim of the petitioner has to be considered with reference to the statutory provisions, reference has to be first made to the definition clauses contained in section 65 of the finance act 1994 as amended. the relevant clauses are extracted herein-below:65(24). 'caterer' means any person who supplies, either directly or indirectly, any food, edible ..... the notice of this court notification no. 20/2004-st(f.no. b2/8/2004-tru) dated 10-9-2004 issued by the central government under section 93(1) of the finance act 1994 wherein exemption is seen granted on service tax at 50% of the value of service rendered by the outdoor caterers. so much so, the .....