Court : Kolkata
..... the commissioner before the cestat by way of an appeal. the petitioner also filed an application under section 35f of the central excise act, 1944 as applicable to service tax under section 83 of chapter v of the finance act, 1994 for stay of operation of the commissioner s order and for waiver of the pre-deposit of service tax amounting ..... to rs.1,94,44,470/- as also waiver of pre-deposit of interest and penalty. (4) the tribunal by its order dated 29th november, 2012 which is impugned in this ..... , adv.heard on : 9th april, 2015 judgment on : 9th april, 2015 arijit banerjee, j.(1) in the present writ application the petitioner challenges the order dated 29th november, 2012 passed by the customs.excise and service tax appellate tribunal (cestat).calcutta in appeal no.st/a/224/2010 which was filed by the petitioner against the order dated 26th .....
Tag this Judgment!Court : Chennai
..... bharathiar university post, coimbatore, on 1.3.2012.2. it has been stated that the petitioner is registered with the central excise service tax department, kolkata, for the payment of service tax, relating to the works undertaken by it, within the jurisdiction of kolkata commissionerate, under chapter v of the finance act, 1994, read with the service tax ..... rules, 1994. as such, the petitioner has been paying the service tax due from it, regularly, without any default.3. it has also been stated that the petitioner is also registered with the central excise and service tax department, rayagada, for ..... the petitioner company, voluntarily, during the search conducted, on 1.3.2012, to be adjusted against its service tax liability. the said amount had been paid by the petitioner to mitigate the offence committed by it, under section 73(3) of the finance act, 1994. while so, it is not proper on the part of .....
Tag this Judgment!Court : Chennai
..... taken a conscious decision to issue search warrants, under section 82 of the finance act, 1994, read with section 12e of the central excise act, 1944, made applicable to service tax, in terms of section 83 of the finance act, 1994. based on the search warrants issued, a search was conducted, on 1.3.2012, in the premises at 119, amaravaty second street, gurusamy nagar, vadavalli, coimbatore ..... of orissa and west bengal. a search could be conducted, under section 82 of the finance act, 1994, only by the jurisdictional commissionerate where taxable service is being rendered, as held in the decision rendered in commissioner of central excise kolhapur vs. helios food additives private limited, reported in (2012) 25 str 10.(tri-mum) and ores india pvt limited and others. therefore, the .....
Tag this Judgment!Court : Delhi
..... of the fin act reads as under:-"application of certain provisions of act 1 of 83. 1944 the provisions of the following sections of the central excise act, 1944, as in force from time to time, shall apply, so far as may ..... one or multiple commissionerates. wp(c) 1144/2016 page 53 of 55 (ii) notice under section 14 of the ce act i.e. central excise act can be issued even if proceedings under section 73 of the fin act i.e. finance act, 1994 are not pending. however the notice should relate to matters and issues relating to provisions of services and imposition of ..... of doubts that provisions of section 66 of chapter v of the fin act for the purpose of levy and collection of service tax shall be construed as references to the provisions of section 66b of the fin act. section 66b creates a charge of service tax on or after finance act, 2012. wp(c) 1144/2016 page 11 of 55 16. section 83 .....
Tag this Judgment!Court : Delhi
..... , 2005, which clause has the force of law by virtue of the declaration made under the provisional collection of taxes act, 1931 (16 of 1931); (e) special excise duty collected under a finance act; (f) ceac 16 2012 the central excise act, 1944 (1 of 1944); additional duty of excise as levied under section (g) education cess on excisable goods as levied under section 91 read ..... with section 93 of the finance (no.2) act, 2004 (23 of 2004); and (h) the additional duty of excise leviable under clause .....
Tag this Judgment!Court : Chennai
..... rendered during the period october 2004 to december 2008 and also imposed penalty of rs.1,38,23,529/- under section 78 of finance act.4. being aggrieved by the order of the commissioner, central excise (13.4.2011), assessee filed appeal before cestat in st/475/2011 on the ground that there is no question of any ..... commissioner of service tax, bangalore] and (2012) tiol 155 cestat-mad [m/s.freight systems pvt. ltd. v. commissioner of service tax, chennai].7. per contra, mr.v.sundareswaran, learned counsel for revenue submitted that though ocean freight as such is not chargeable to service tax under chapter v of the finance act, 1994 and while charging the customers towards ..... as to whether excess collection over and above the ocean freight was liable to service tax was not the issue.18. learned senior counsel has also placed reliance upon (2012) tiol 155 cestat-mad [m/s.freight systems pvt. ltd. v. commissioner of service tax, chennai] where the tribunal granted waiver of pre-deposit on the .....
Tag this Judgment!Court : Delhi
..... take cenvat credit of duties or cess paid on any goods classifiable under chapters 1 to 22 of the central excise tariff act, 1985 (5 of 1986). 17. these further changes by the finance act, 2012 have also been challenged in the present writ petition. the additional prayers in the amended writ petition are for ..... ; or .......... (f) after section 66a, the following sections shall be inserted with effect from such date as the central government may, by notification, appoint, namely: charge of service tax on and after finance act, 2012. 66b. there shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve ..... inserting sections 65b (22), 65 b (44), 66b and 66e. the relevant provisions of the finance act 2012 read as under: 143. in the finance act, 1994- ... (c) after section 65a, the following section shall be inserted with effect from such date as the central government may, by notification, appoint, namely:- interpretations. 65b. in this chapter, unless the context .....
Tag this Judgment!Court : Kerala
..... may be prescribed. provided that the provisions of this section shall not apply with effect from such date as the central government may, by notification appoint". charge of service tax on and after finance act, 2012. "sec.66b. there shall be levied a tax (hereinafter referred to as the service tax) at the ..... also the scope of the delegated powers of the rule making authority, pointed reference has to be made to the various provisions of the finance act, 1994. the relevant provisions are the following: finance act, 1994 sec.65: "(12) "banking and other financial services" means - (a) the following services provided by a banking company ..... web site. respondent(s)' exhibits:- ----------------------------------------- ext.r1a - true copy of circular no.8931 dated54.2011 issued by central office of first respondent. ext.r1b - true copy of circular no.9238 dated2803.2012 issued by central office of first respondent. ext.r1c - true copy of statement regarding bifurcation of service tax. ext.r1d - .....
Tag this Judgment!Court : Chennai
(appeal under section 83 of chapter v of finance act, 1994 read with section 35g of the central excise act, 1944 against the order of the first respondent made in final order no.274 of 2012 dated 20.3.2012 confirming the order of the second respondent made in order in original no.52 of 2010 dated 29.10.2010.) chitra venkataraman ..... had not complied with the order of this court, the appeal was liable to be dismissed for non compliance of the provisions of section 35 of the central excise act. aggrieved by this the present appeal. 2. learned senior counsel for the appellant pointed out that after the dismissal of the writ petition, the assessee moved ..... tribunal is not justified in rejecting the application for modification. in any event, according to the assessee, it had fully complied with the order on 13th february 2012. the petition filed by the assessee for extension of time for complying with the condition of additional deposit ought to have been considered in proper perspective. in such .....
Tag this Judgment!Court : Chhattisgarh
..... in this regard and will ensure that the consumers are not unnecessarily doubly taxed over the same amount. conclusion 44. in our opinion, section 66e(i) of the finance act, 1994 [statutory provisions relating to service tax] is valid. 45. the writ petition is dismissed with the observations mentioned under heading 'recommendations'. appendix-i the relevant ..... services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, other than those having (i) the facility of airconditioning or central air-heating in any part of the establishment, at any time during the year, and (ii) a licence to serve alcoholic beverages.' 36. clause 19 of the ..... the sale part. this is explained under rule 2c of the rules, read with notification dated 20.06.2012 (the notification). 34. section 93 is titled as 'power to grant exemption from service'. it empowers the central government exempt whole or part of the service tax in public interest. the notification has been issued in .....
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