Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)(81)ECC796
1. this is an appeal against the order passed on review by the commissioner of central excise holding, "in view of the above subject order-in-original is revised under section 84 of chapter v of finance act, 1994 and the party is directed to calculate and supply the gross freight figures for the period 16-11-1997 to 2-6- ..... recovery of service tax not paid. deputy commissioner of central excise adjudicated the case. the proceedings were dropped in view of hon'ble supreme court judgment in the case 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 ..... that 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 the appellant is .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)(81)ECC353
..... stay petitions praying for staying the operation and implementation of order 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 ..... to pay interest @ 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 ..... -vires. pursuant to this judgment of the hon'ble supreme court, proceedings under these scns were dropped. however, with the enactment of sections 116 and 117 by finance act, 2000, service tax became leviable retrospectively for the period from 16.11.97 to 2.6.98 in the present cases. accordingly, we agree with the findings .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)LC176Tri(Delhi)
..... with stay petitions praying for staying the operation and implementation of order 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 ..... vires. pursuant to this judgment of the hon'ble supreme court, proceedings under these scns were dropped. however, with the enactment of sections 116 and 117 by finance act, 2000 service tax became leviable retrospectively for the period from 16-11-97 to 2-6-98 in the present cases. accordingly, we agree with the findings of ..... interest @ 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 .....
Tag this Judgment!Court : Delhi
Reported in : 2002IIIAD(Delhi)569; 96(2002)DLT269; [2002]254ITR755(Delhi)
..... said so in explicit terms. 32. we can take judicial notice of the fact that the legislature has enacted section 271f w.e.f. 01.04.1999 by finance (no.2) act of 1998, providing for a penalty, in case of a person, who is required to furnish a return of his income as required under sub-section (1) ..... penalty, having regard to the fact that no such provision existed earlier it cannot be interpreted differently by the department. it is bound by the aforementioned interpretation of the central government. if the interpretation as proposed by the learned counsel appearing on behalf of the revenue is accepted, the same would clearly envisage caucus omissus, which cannot be ..... of the delay. it seems that in order to compensate for the loss so occasioned, parliament enacted the provision for payment of interest.'9. yet again, in the case of central provinces manganese ore co. ltd. v. commissioner of income tax reported in : [1986]160itr961(sc) the apex court observed as under:- 'at the very outset, it .....
Tag this Judgment!Court : Delhi
Reported in : (2002)172CTR(Del)465
..... said so in explicit terms.19. we can take judicial notice of the fact that the legislature has enacted section 271f with effect from 1-4-1999 by finance (no. 2) act of 1998, providing for a penalty, in case of a person, who is required to furnish a return of his income as required under sub-section (1 ..... , having regard to the fact that no such provision existed earlier it cannot be interpreted differently by the department. it is bound by the aforementioned interpretation of the central government. if the interpretation as proposed by the learned counsel appearing on behalf of the revenue is accepted, the same would clearly envisage causes omissus, which cannot be ..... period of the delay. it seems that in order to compensate for the loss so occasioned, parliament enacted the provision for payment of interest.'yet again, in the case of central provinces manganese ore. co. ltd. v. cit : [1986]160itr961(sc) , the apex court observed as under :'at the very outset, it is necessary to consider the .....
Tag this Judgment!Court : Delhi
Reported in : 2001(59)DRJ99; 2001(76)ECC766
..... under the central excise & salt act, 1944 (in short, excise act) and the central excise rules, 1944 (in short, the rules). petitioner's stand is 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 ..... along with interest at the rate of 20% of the central excise duty. there was no challenge to order of adjudication. the scheme came info force with effect from 1st september, 1998. a declaration was filed by petitioner seeking benefit of the scheme. in the declaration filed under section 89 of the finance act in form no. 1b, a statement under verification, inter .....
Tag this Judgment!Court : Delhi
Reported in : (2000)3CompLJ414(Del)
..... question involved in these cases, can be culled out from one of them. the petitioner has filed a complaint against the j.v. finance ltd. (a company incorporated under the companies act) and others including the respondent for an offence alleged to have been committed by the company under section 58-b of the reserve ..... act'). the learned magistrate took cognizance of the offence on the complaint and issued process against the accused persons except the respondent. the learned magistrate declined to issue the process against the respondent on the ground that no documentary evidence has been produced by the petitioner to show that the respondent 'was working in the capacity of executive director (finance ..... of all the group companies. after mr. v.k. sharma, he was the most important man in the group and had direct control over the finances of the group. he was the authorised signatory for the operation of various bank accounts of the companies and almost all the cheques were signed/approved by .....
Tag this Judgment!Court : Delhi
Reported in : 2000IIAD(Delhi)363; 2000(52)DRJ544; 2000(67)ECC749
..... authority or high court or the supreme court or no application for revision is pending before the central government on the date of declaration made under section 88.' from a conjoint reading of section 87(m)(ii) and section 95(ii) of the finance act, it is evident that for a 'tax arrear' to be eligible for being declared under ..... commissioner of central excise and assistant commissioner (t) central excise delhi. in the reply affidavit it has been stated that the petitioner is not entitled to any relief under the kvss because : (i) there was no tax arrear due or payable as on 31st march, 1998 as per the provision of section 87(m)(ii)(a) of the finance act; (ii) ..... the commissioner of central excise (appeals) on 29th january, 1999, when the declaration under the kvss was filed. on the other hand, it is reiterated by mr. hazarika that a provisional assessment could neither be treated as a show cause notice nor a demand notice in terms of section 87(m)(ii)(b) of the finance act and, thereforee, .....
Tag this Judgment!Court : Delhi
Reported in : 1999VAD(Delhi)453; 81(1999)DLT565; 1999(51)DRJ23; 2000LC54(Delhi); ILR1999Delhi171
..... by the petitioner from passengers as per the provisions of section 48 of the finance act, 1989 and the indian air travel tax rules, 1989 (hereinafter referred to as iait rules) framed by the central government in pursuance of the act. 2. briefly the facts are that the finance act, 1989 introduced a tax on domestic travel by air called the indian air ..... person to the credit of the central government, in accordance with the rules made under this chapter the carrier or other person shall pay the amount ..... , not below twenty per cent and not exceeding thirty per cent per annum, as the central government may, by notification in the official gazette, specify in this behalf. (2) where on or before the date of commencement of section 98 of the finance act, 1994, the inland air travel tax had not been paid by any carrier or other .....
Tag this Judgment!Court : Delhi
Reported in : (1999)65TTJ(Del)1
..... employment of expatriate employees has not been placed on record despite repeated requests/requisitions by the assistant commissioner and thereforee, adverse inference arises under section 114 of the finance act (sic). that apart, it is not the case of the appellant that a part of the salaries paid to expatriate employees was anything other than salary for ..... insertion there existed section 276b which read as under :'failure to pay the tax deducted at source.if a person fails to pay to the credit of the central government, the tax deducted at source by him as required by or under the provisions of chapter xvii-b, he shall be punishable with rigorous imprisonment for a ..... the assessed under this head for the financial year. having deducted tax, the same is required to be paid to the central government's account within the periods specified under section 200 of the income tax act. the tax deductor as per section 206 is required to furnish annual return in the prescribed form no. 24 giving the .....
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