Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2001)(132)ELT185TriDel
..... the commissioner of central excise (appeals) considered the matter and noted that under sections 116 and 117 of the finance act, 2000 retrospective amendments had been made and that the matter as such has been finally settled by the parliament. ..... bhatnagar, consultant submits that the matter has again been taken up to the honourable supreme court but fairly agreed that there is no stay and there is no order regarding the retrospective effect of the amendments made in sections 116 and 117 of the finance act, 2000.3. ms. ..... moreover, the appellants have failed to place on record any decision of the hon'ble supreme court staying the aforesaid sections of the finance act, 2000. ..... as all the appeals are disposed off in view of the provisions of finance act, 2000 referred to above, other issues raised in the individual appeals like unjust enrichment, limitation etc. ..... after hearing both the sides and after going through the facts on record including the copy of the order dated 3.5.2001 of the honourable supreme court, we find that there is no stay with regard to the finance act provisions referred to by the appellate authority. ..... in view of the clear cut wording of section 117 validating certain action under the service tax rules with retrospective effect, the current appeals as a matter of fact have become infructuous and are dismissed as such. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... in view of this finding of the commissioner (appeals) that there was no proposal to impose penalty under section 77 of the finance act is not sustainable, hence, set aside.4. ..... penalty under section 76 of the finance act was set aside on the ground that amount of service tax along with interest had been paid prior to issuance of show cause notice.3. ..... revenue filed these appeals against the impugned orders whereby penalties imposed under section 76 of the finance act were set aside on the ground that there was no proposal in the show cause notice to impose penalties under the said section. ..... i have gone through show cause notices and i find that there was specific averment as to why penalty should not be imposed under section 77 & 76 of the finance act. ..... learned sdr submitted that in the show cause notices there were specific proposal to impose penalty under section 77 of the finance act. ..... in respect of setting aside of penalties imposed under section 76 contention is that the commissioner (appeals) relied upon the decision of the tribunal wherein facts are different. ..... in this case penalty under section 76 was set aside on the ground that duty has been paid prior to issuance of show cause notice. ..... ) held that in case of failure to furnish service tax return in time, penalty under section 76 & 77 are imposable. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
per d.n. panda; learned consultant submits that if short fall in payment of service tax is paid mitigating factor of sub-section (3) of section 73 takes care of that case. the present appellant having paid short fall by 24th april 2006, there should not have been issuance of show cause notice for the said short fall on 28.11.2007. the action of the learned adjudicating authority, not being in consonance with the provision contained in section 73(3) of finance act, 1994, this appellant had been directed to pay penalty under section 76 of the finance act, 1994. in short, preliminary argument is that when no show cause notice was to be issued the question of penalty does not arise since adjudication is not intended by under section 73(3) of the finance act, 1994. 2. learned d.r. supports the authority below. 3. there is no dispute that the case is made for realization of short fall and only default period penalty has been called for under section 76 of finance act, 1994. statutory mandate being to relieve an assessee falling under section 73(3) of finance act, 1994 from litigation without issuance of show cause notice, learned counsels averment is correct proposition of law. therefore, he succeeds in appeal without facing any penal consequence under section 76 of the act. consequently, appeal is allowed.
Tag this Judgment!Court : Delhi
Reported in : 2001(59)DRJ99; 2001(76)ECC766
..... that after acceptance of the declaration, the respondents were precluded from taking any action for nullifying the effect of the certificate of intimation under section 90(1) of the finance act read with the scheme. ..... declaration filed under section 89 of the finance act in form ..... the view that the petitioner had made a false declaration that it did not have any disqualification in terms of section 95 of the finance act. ..... that acting on the assurance held out by the respondents 2 and 3, it had made a declaration in terms of kar vivad samadhan scheme, 1998 (in short, the scheme)(chapter-iv of finance (no.2) act, 1998 (in short, the finance act).2. ..... learned counsel for the petitioner submitted that the declaration was filed by the petitioner acting on the assurance held out by the authorities and thereforee denial of the benefit available under the scheme is ..... verification, inter alia, was made to the following effect by the petitioner:-'i am not disqualified in any manner from making a declaration under the scheme with reference to the provision of section 95 of finance (no. ..... a person notified under sub-section (2) of section 3 of the special court (trial of offences relating to transaction in securities) act, 1992.'6. ..... 1,24,200/- under section 11a(2) of the act read with rule ..... and clearance of goods without paying central excise duty and such action was in contravention of the rules, more particularly, rule 9(1), 49, 52a, 53, 173b, 173c and 173f, 173g and 226 with section 6 of the act. .....
Tag this Judgment!Court : Delhi
..... the bombay high court are as under:.it appears that it is the first time when the act was amended and section 66a was inserted by finance act, 2006 w.e.f. ..... the petitioners urged that prior to 18.04.2006, that is, the date on which section 66a was introduced in the finance act, 1994, cross-border services provided by a foreign service provider could not be taxed at the hands of resident recipients, ..... however, after 18.04.2006, by virtue of the introduction of section 66a, if any service specified in section 65(105) of the finance act, 1994, is provided or to be provided by a person, who has established a business or has a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence, in a country other ..... than india, and such service is received by a person, who has his place of business, fixed establishment, permanent address or usual place of residence in india, then, such service shall, for the purposes of the said section, ..... beginning 18.04.2006 is concerned, the learned counsel makes a statement at the bar that the petitioners have remitted the service tax on the basis of the provisions of section 66a of the finance act, 1994.4. ..... 2010 tiol .....
Tag this Judgment!Court : Delhi
Reported in : [2009]19STJ364(Delhi); [2009]21STT330
..... union of india [2009] 18 stt 212 it stands declared that the revenue can collect tax only upon being invested with due legal authority; an event which occurred on the insertion of section 66a in the finance act, 1994 with effect from 18-4-2006 by virtue of the finance act, 2006.4.1 we had queried the learned counsel for the revenue as to whether they had preferred an appeal against judgment of the division bench of the bombay high court in the case of indian ..... 36/2004-st dated 31-12-2004 issued under the provisions of section 68(2) of the finance act, 1994 by which the assessee as the recipient became liable to pay service tax, came into effect from 1-1-2005, the assessee was liable to pay service tax only for the period commencing from 1-1-2005. ..... the assessee has preferred the present appeal against the judgment dated 25-8-2008 passed in st/221/2008 by the customs, excise and service tax appellate tribunal (hereinafter referred to as 'the cestat') under section 35g of the central excise act, 1944 as made applicable to service tax appeals as per the provisions of section 83 of chapter v of the finance act, 1994.2. .....
Tag this Judgment!Court : Delhi
Reported in : 1984(2)ECC30; 1983(12)ELT24(Del)
..... section 37 of the finance act, 1978 provides that in case of goods chargeable with duty of excise under the act, as amended from time to time, read with any notification for the time being in force issued by the central government in relation to the duty so chargeable, there shall be levied and collected a special duty of excise equal to 5% of the ..... a second category of the exemption notifications grant exemption from so much of the special/additional/auxiliary duty livable thereon under stated sub-section of stated section of the finance act or special act as is in excess of the specified percentage of the duty of excise chargeable under that statutory provision read with any notification. ..... srinivasan', : [1972]83itr346(sc) the supreme court had ruled that the term income-tax occurring in section 2 of the finance act, 1964 included surcharge, special surcharge and additional surcharge wherever provided as they form part of the income-tax. ..... the excise duty may thus be increased by amending the act or by introducing in the finance act or enacting a special act but the nature of the duty remains the same. ..... in view of the meaning assigned to the expression 'duty of excise' by clause (b) of sub-section (6) of section 280-zd, it was held in those cases that it is not permissible to include the special duty levied by section 80 of the finance act, 1965 within the expression duty of excise for the purpose of the grant of tax credit certificate. 12. .....
Tag this Judgment!Court : Delhi
Reported in : (1985)45CTR(Del)24; ILR1984Delhi407
..... it was observed that the term 'processing of goods' as used in section 2(7)(d) of the finance acts of 1966 and 1967 need not be of such a nature as to result in the manufacture of goods or manufacture of ..... the expression 'manufacture of processing of goods' as occurring in section 2(7)(c) of the finance act, 1973, also came up for consideration before the gujarat high court in the case ..... by the itat, delhi bench 'b' (hereinafter called as 'the tribunal') : 'whether, on the facts and in the circumstances of the case, the assessed company running of cold storage could be held to be an industrial company for purposes of section 2(7)(c) of the finance act, 1973, and the first schedule thereto ?' 2. ..... section 2(7)(c) of the finance act, 1973, defines the expression 'industrial company' as under : 'industrial company means a company which is mainly engaged in the business of generation or distribution of electricity or any other form of power or in the construction of ships or in the manufacture of processing of ..... that whereas the word 'processing' has not been defined under the finance acts of 1973 and 1974, the definition of 'manufacturing process' as given under the said clause of the factories act is very wide. 17. ..... 2(8)(c) of the finance acts, 1973 and 1974 ..... cal) , referred to the said decision of the allahabad high court in the case of reported as : [1977]107itr816(all) and held that the activity of a cold storage was an activity of processing of goods in terms of the finance act, 1968. .....
Tag this Judgment!Court : Delhi
..... (supra), the division bench referred to definition of the expression undisclosed income vide clause (b) to section 158b and the amendment made by finance act 2002 with retrospective effect from 1st july, 1995 to section 158bb(1) of the act relating to computation of undisclosed income for the block period and it was observed as under:-" 10. ..... the relevant provisions of chapter xiv-b, namely, section 158b clause(b), 158ba, 158bb and 158bc, including amendments made vide finance act, 2002 with retrospective effect from 1st july, 1995, read as under:-" section 158b. ..... explanation which was inserted by the finance (no.2) act, 1998, with retrospective effect from july 1, 1995, is a cause of some debate, as do the subsequent amendments by the finance act, 2002, again with retrospective effect from july 1, 1995. ..... the amendments incorporated by the finance act, 2002, reflect the position there was a greater clarity and understanding, regarding block assessment proceedings when the finance act, 2002, was enacted. ..... it was observed:-"310 itr , kusum (2010) 327 in yash pal goel v. ..... by order dated 6th september, 2010 ita8952008 was admitted and the following substantial question of law was framed for consideration, with the direction that the two itas would be heard together:-"ita no.169/2005+connected appeal page 2 of 77 whether ..... decision of the supreme court in assistant commissioner of income tax and another versus hotel blue moon, [2010]. .....
Tag this Judgment!Court : Delhi
..... (supra), the division bench referred to definition of the expression undisclosed income vide clause (b) to section 158b and the amendment made by finance act 2002 with retrospective effect from 1st july, 1995 to section 158bb(1) of the act relating to computation of undisclosed income for the block period and it was observed as under:-" 10. ..... the relevant provisions of chapter xiv-b, namely, section 158b clause(b), 158ba, 158bb and 158bc, including amendments made vide finance act, 2002 with retrospective effect from 1st july, 1995, read as under:-" section 158b. ..... explanation which was inserted by the finance (no.2) act, 1998, with retrospective effect from july 1, 1995, is a cause of some debate, as do the subsequent amendments by the finance act, 2002, again with retrospective effect from july 1, 1995. ..... the amendments incorporated by the finance act, 2002, reflect the position there was a greater clarity and understanding, regarding block assessment proceedings when the finance act, 2002, was enacted. ..... it was observed:-"310 itr , kusum (2010) 327 in yash pal goel v. ..... by order dated 6th september, 2010 ita8952008 was admitted and the following substantial question of law was framed for consideration, with the direction that the two itas would be heard together:-"ita no.169/2005+connected appeal page 2 of 77 whether ..... decision of the supreme court in assistant commissioner of income tax and another versus hotel blue moon, [2010]. .....
Tag this Judgment!