Court : Supreme Court of India
..... .24399 of 2020) 2. delay condoned. 13. this appeal under section 35l(b) of the central excise act, 1944 (for short, the act 1944 ), as made applicable to the service tax by section 83 of chapter v of the finance act, 1994 (for short, the act 1994 ), is at the instance of the revenue and is directed against the order no.50022/2020 ..... by the respondent is classifiable under information technology service liable to service tax under section 65(105)(zzzze) of the finance act, 1994 prior to 01.07.2012 and under section 66e(f) of the finance act, 1994 w.e.f. 01.07.2012?. (iv) whether the transfer of goods by way of hiring, leasing, licensing or any such manner without transfer ..... of right of use such goods, is a declared service under clause (1) of section 66e of the finance act, 1994?. submissions on .....
Tag this Judgment!Court : Supreme Court of India
..... 11400-11401/2018 page 3 of 21 and 78 of the finance act. for the subsequent period , i.e., october, 2010 to september, 2011, another show cause notice was issued on 20.04.2012 demanding service tax of rs.3,36,28,515/- on ..... service tax under the category of design services as defined under section 65(35b) read with section 65(105)(zzzzd) of the finance act, 1994 during the period june, 2007 to september, 2010, the revenue has preferred the present appeals.2. that the respondent herein ..... central excise and service tax, pune issued a show cause notice dated 15.12.2001 to the respondent calling upon it to show cause as to why the service tax to the tune of rs.18,42,99,652/- on the value of taxable services provided by it under the provisions of section 73 of chapter v of the finance act ..... supreme court of india civil appellate jurisdiction civil appeal nos.11400-11401/2018 commissioner of customs, central excise & service tax appellant versus m/s suzlon energy ltd. respondent judgment m.r. shah .....
Tag this Judgment!Court : Delhi
..... capital goods are removed as such; or d) an amount under sub rule (2) of rule 16 of central excise rules, 2002; or e) service tax on any output service: s. 68 (1) and (2) of the finance act, 1994 read as follows: sec.68. payment of service tax: (1) every person providing taxable service to ..... that high court was identical to what was urged in the present case. the high court by its order reported as cce vs. nahar industrial enterprises ltd., 2012 (25) str 12.held as follows:6. learned counsel for the revenue has contended that the respondents cannot pay the service tax from the cenvat credit availed ..... * in the high court of delhi at new delhi decided on :08. 11.2012 + ceac 1 2009 ceac 40 2011 commissioner of service tax ..... petitioner through: sh. v.c. jha, advocate. versus m/s. hero honda motors ltd. ..... respondent ..... in favour of the appellant and against the revenue. the appeal is dismissed. s. ravindra bhat (judge) r.v. easwar (judge) november 8 2012 gm ceac-1/09 & ceac 40 11 page 5 .....
Tag this Judgment!Court : Delhi
..... capital goods are removed as such; or d) an amount under sub rule (2) of rule 16 of central excise rules, 2002; or e) service tax on any output service: s. 68 (1) and (2) of the finance act, 1994 read as follows: sec.68. payment of service tax: (1) every person providing taxable service to ..... that high court was identical to what was urged in the present case. the high court by its order reported as cce vs. nahar industrial enterprises ltd., 2012 (25) str 12.held as follows:6. learned counsel for the revenue has contended that the respondents cannot pay the service tax from the cenvat credit availed ..... * in the high court of delhi at new delhi decided on :08. 11.2012 + ceac 1 2009 ceac 40 2011 commissioner of service tax ..... petitioner through: sh. v.c. jha, advocate. versus m/s. hero honda motors ltd. ..... respondent ..... in favour of the appellant and against the revenue. the appeal is dismissed. s. ravindra bhat (judge) r.v. easwar (judge) november 8 2012 gm ceac-1/09 & ceac 40 11 page 5 .....
Tag this Judgment!Court : Kolkata
..... appearing in support of the appeal, submitted that clause 84 of the finance bill, 2008, as introduced on 29th february, 2008, referred to chapter 25 of the central excise tariff act. he contended that the declaration made under the provisions of provisional collection of taxes act, 1931 with reference to clause 84 of the bill, as introduced, ..... was made with regard to enhancement of duty on cement to rs.900/- pmt, which was moved by way of amendment to finance bill, 2008 by the finance minister on 29.04.2008. therefore, the effective date of the enhancement in the present case would be the date of enactment i.e.10 ..... advocate mr.abhishek anand, advocate mr.tanmoy chakraborty, advocate the court : the subject matter of challenge in this appeal is a judgment and order dated 18th september, 2012 passed by the learned customs.excise & service tax, appellate tribunal allowing an appeal of the assessee holding, inter alia, as follows: undisputedly, no declaration under pcta .....
Tag this Judgment!Court : Delhi
..... having an establishment in that territory; 20. section 66b of the fa 1994 is charging section and reads as under: 66b. charge of service tax on and after finance act, 2012 there shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve per cent on the value of all services, other than ..... brought about by section 109 (2) of the fa 2015. 9. notification dated 19th may 2015 issued by the central government stated that the appointed date on which section 107(f) and section 109 (2) of the finance act, 2015 would come into force was 1st june 2015. therefore with effect from 1 st june 2015 alcoholic liquor manufactured ..... for human consumption on job work basis. also challenged is the constitutional validity of section 113(a) (1) of the finance act, 2009 ( fa, 2009 ) bywhich section 65(19) of the fa 1994 stood amended. 2. the central thrust of the petitioners' argument is that parliament lacks the legislative competence to enact the said amendments since the activity of .....
Tag this Judgment!Court : Karnataka
..... prasad, the learned counsel for the petitioner submitted that clause 105(e) and clause 106 of the finance act, 2013 (act) of vces, 2013 only stipulates that the tax due for the period from 1st october 2007 to 31st december 2012, which was due and not paid as on 1st march 2013, was required to be paid by ..... (36) s.t.r. 3 (guj)]. submitted that the said judgment squarely covers the present case also. he also submitted that the alleged clarification issued by the central board of excise & customs, (cbec) vide circular, dated 8.8.2013 relied upon by the respondent-assistant commissioner did not adversely premier associates vs. the assistant commissioner ..... be sustained and the writ petition therefore deserves to be allowed and the same is accordingly allowed.8. the impugned order passed by the respondent assistant commissioner of central excise & service tax, mangalore, vide annexure-l dated 10.3.2014 is quashed and the matter is remanded back to the said assistant commissioner, mangalore for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2007)7STR673
..... the provisions of section 73, as it stood prior to the amendment in the finance act, 2003 and also under the provisions as amended by the finance act, 2003.the respondents relied upon the decision of the tribunal in l.h. sugar factories ltd. v. commissioner of central excise, meerut-ii, , for urging that the liability under section 73 covered ..... meerut-ii v. l.h. sugar factories ltd.,commissioner of central excise, chennai v. eid parry confectionery ltd., (g) bpl engineering ltd. v. commissioner of service tax, bangalore, reported in 2006 (3) str 747 10. the relevant provisions of sections 68(1), 71a and 73 as amended by the finance act, 2004, with effect from 10.9.2004 read as ..... signode india ltd. v. collector of central excise reported in 2002 (158) e.l.t. 403 (s.c.)]. in the present case, as already held by the hon'ble supreme court in gujarat ambuja cement ltd. (supra), the law must be taken as having always been as was brought out by finance act, 2000 and that the statutory foundation .....
Tag this Judgment!Court : Delhi
..... taxable service to any person is liable to pay service tax, at the rates specified in section 66, to the credit of the central government. in terms of section 67 (as amended with effect from 01.05.2006 by finance act, 2006) in a case where the provision of service is for a consideration in money it is the gross amount charged by ..... dated 4.1.08 is unjustified and for the same reasons, penalty under section 78 of the act should not have been imposed, by exercising discretion under section 80 of the act. 12. the appellant relied upon rashtriya ispat nigam limited v. dewan chand ram saran (2012) 5 scc306to urge that having entered into the contracts in the nature mentioned above, it was .....
Tag this Judgment!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 .....
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