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All India Tax Payers Welfare Association Vs. Union of India (Uoi)

Court : Chennai

Reported in : (2006)205CTR(Mad)360; 2006[4]STR14

..... and this percentage of tax collection is found mentioned in every telephone bill herever bsnl collects service tax; that section 83 of the finance act permits application of certain provisions of act 1 of 1994 namely central excise act so far as may be in relation to service tax as they apply in relation to a duty of excise (9c, 9d, 11 ..... if he is the person liable for paying the service tax in relation to such service.section 83 of finance act, 2004 : application of certain provisions of act 1 of 1944. the provisions of the following sections of the central excises and salt act, 1944, as in force from time to time shall apply, so far as may be, in ..... as such the provider is to collect service tax from the customer as contemplated under section 12a and 12b of the central excise act; that the petitioners laid their case without taking note of section 83 of finance act, 1944 and presented the case as if the second respondent is collecting the service tax in contravention of sections 65, 66 .....

M.N. Dastur and Co. Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : [2005]128CompCas618(Cal),(2005)197CTR(Cal)633,2006[4]STR3

..... a 'company'. therefore, according to dr. pal, the firm since not been defined in finance act, 1994, or in the central excise and salt act, 1944, the definition of the word 'firm' as defined in section 4 of the indian partnership act, 1932, is to be adopted, namely, a firm is a compendious method of describing ..... to the clear legislative provision defining 'consulting engineer', under section 65(13) and as such the said circulars are ultra vires the provisions of the finance act, 1994, and without authority of law. the said circular having been issued by the executive, amounts to subordinate legislation. if a subordinate legislation crosses ..... appellants :2. dr. pal pointed out from the definitions defined in section 65 that, while defining various categories of assessees liable to pay service tax under the finance act, 1994, chapter v, the legislature has employed the expression 'person', 'concern' or 'commercial concern' except in section 65(13) while defining 'consulting engineer'. .....

c.c.e.,raipur Vs. m/s.karamjit Singh

Court : Supreme Court of India

..... in relation to construction service. this notification reads: in exercise of the powers conferred by sub-section (1) of section 93 of the finance act, 1994 (32 of 1994), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a commercial concern to ..... of five taxable services [viz. section 65(105)(g), (zzd), (zzh), (zzq) and (zzzh)]. has held as under: 23. a close look at the finance act, 1994 would show that the fixed taxable services referred to in the charging section 65(105) would refer only to service contracts simpliciter and not to composite works contracts. ..... as commercial or industrial construction service . this service is exigible to service tax as per the provisions of section 65(105) (zzq) of the finance act, 1994 (hereinafter referred to as the act ). the assessees accept that they are covered thereby and, therefore, are paying service tax as well. the dispute, however, civil appeal nos. 1335 .....

Kikabhai Enterprises Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)8STT488

..... and rs. 500/- for non-obtaining of service tax regn., under sections 76, 77 and 75a of the finance act, respectively.4. the appellants have paid all the amounts including penalties.thereafter, the order-in-original passed by the assistant commissioner of central excise & customs, nasik, who in turn revised the penalty amount of rs. 6,000/-lump sum to ..... the penalty @ rs. 100/- per day under the provisions of section 76 of the finance act, 1994 and having calculated at the rate for the period in dispute, which ..... thus, a show cause notice dt. 29-7-05/1-8-05 was issued to the appellants under the provisions of sub-section (2) of section 84 of the finance act, 1994, the penalty amount of rs. 6,000/- shot up to the tune of rs. 60,000/- approx. the appellants having been aggrieved by the impugned order came .....

Wipro Limited Vs. Union of India

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 .....

Delhi Chartered Accountants Society (Regd.) Vs. Union of India and ors ...

Court : Delhi

..... crucial aspect.12. we still have to reckon with section 66b of the finance act, 1994 inserted by the finance act, 2012 w.e.f. 1.7.2012 vide notification no.19/2012-st, dated 5.6.2012. this section is as follows :66b.charge of service tax on and after finance act, 2012 there shall be levied a tax (hereinafter referred to as the service tax ..... tax with which we are not concerned. section 93 conferred power upon the central government to grant exemption from the levy of service tax. section 94 conferred power upon the central government to make rules for carrying out the provisions of chapter v of the finance act, 1994.3. a question arose as to what is the taxable event ..... rules, 2011. the point of taxation rules, 2011 have been notified in exercise of the powers conferred upon the central government under clause (a) and clause (hhh) of sub-section (2) of section 94 of the finance act, 1994 and they are also required to be placed before both the houses of parliament under sub-section (4) .....

Leaap International Pvt. Ltd. Vs. Commissioner of Service Tax

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 .....

Chitra Builders Pvt Ltd Vs. Addl Commissioner of Customs

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 .....

Geologistics Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... suppression of value of taxable service received by the applicants under sec. 78 of chapter v of finance act, 1994 as amended is not sustainable in view of the proviso to section 78 which states that "if the value of taxable service (as determined by the central excise officer on assessment) in respect of which value has been suppressed ...exceeds a sum of ..... " as in this case the value of taxable service admittedly exceeds rs. 25,000/- and the records does not show that prior approval of the central excise officer was obtained. however, we hold that no prima facie case for waiver of the entire penalty has been made out in view of the long gap in obtaining ..... 1. the application for waiver of pre-deposit of penalty of rs. 9,34,099/- arises out of the order of the commissioner of central excise (appeals), mumbai. the penally has been imposed on the ground that the applicants did not obtain service tax registration for a period exceeding about 4 years.2. we have .....

J.K. Transport Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... demand of service tax has been confirmed as appellants were providing cargo handling services. the definition of cargo handling services provided under section 65(23) of chapter v of the finance act, 1994 is as under : cargo handling service" means loading, unloading, packing or unpacking of cargo including cargo handling services provided for freight in special containers or for non-containerised freight ..... or mere transportation of goods.2. the only contention is of the appellants is that they are not covered under the definition of cargo handling services in view of the central board of excise and customs circular f. no. b/1/2002-tru, dated 1-8-2002. we have gone through the board circular, which provides as under : another doubt raised .....