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General Manager (Telecom) Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(88)ECC800

..... learned dr would contend that in terms of section 68(2) of the finance act, 1994 service tax collected during any calendar month shall be paid to the credit of central government by 15th of the month following the said calendar month. ..... the allegation is that under section 68 (2) of the finance act, a service provider is to make payment of service tax by the 15th day of the month immediately following the calendar month in which the amount of service tax is required to be collected, while it was observed from the quarterly returns ..... it was pointed out that, in terms of that arrangement, the entire amount paid by the subscribers is deposited into central government accounts and the service tax amount is subsequently transferred through book entry to the relevant head. ..... the contention of the appellant was that there was no delay at all in paying service tax to the central government inasmuch as the entire amounts payable by customers towards both telecom service and service tax was being credited to the account of the central government through post offices or otherwise at the time of recovery itself. ..... it is the submission of the appellant that during the relevant period, the appellant was a central government department and in terms of the arrangement for collection of telecom charges, customers were making payment of the amount to the account of the central government in the post offices or other collection centres. .....

Maharaja Shree Umaid Mills Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(158)ELT734TriDel

..... of all the credit of duty, which have been taken or utilised but which would not have been allowed to be taken or utilised; if the provisions of sub-section (1) had been in force at all material times, within a period of thirty days from the date on which the finance act, 2000 receives the assent of the president and in the event of nonpayment of such credit of duty within this period, in addition to the amount of credit of ..... section 112(2) was incorporated in the finance act to validate the denial of credit of duty paid on high speed diesel oil and also to disallow such credit to be utilised for payment of any kind of duty on any excisable goods from 16-3-1995 till 12-5-2000 (date of president's assent to finance act ..... sub-section (2) (b) of section 112 also provided that, in case the payment of credit of duty taken or utilised is not made within 30 days from the date of enactment of the finance act, 2000, then in addition to the recovery of credit, interest at the rate of 24% per annum shall be payable from the date immediately after the expiry of the said period of 30 days ..... that, validation provisions, though authorise retrospective denial of credit, the process of recovery has to follow the limitations laid down by section 11a of the central excise act, and the rules made thereunder. ..... referring to the retrospective amendments introduced in respect of rules 9 and 49 it was pleaded that, in terms of supreme ..... 3414 to 3416 of 1982) 1994 (94) stc 422, and few other citations.we have .....

Sap India Systems Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)STR32

..... by the present order dated 26-4-2004 the commissioner of central excise, in exercise of powers under section 84 of the finance act, 1994, held that the services provided by the applicants were that of management consultant and, therefore, confirmed the duty demand proposed in the review order together with interest and penalty as set out in the opening ..... 13,00,000/-under section 78 of the finance act, 1994 arises out of the order of the commissioner of central excise (appeals), bangalore. ..... 13,37,39,102/- on services rendered as management consultant for the period 16-10-1998 to 31-3-2000, (levy of service tax on services of management consultancy was introduced by the finance act, 1998 with effect from 16-10-98) by order no. ..... an appeal was filed by the applicants to the tribunal against the confirmation of service tax.in the meanwhile the commissioner of central excise has issued a review notice dated 31-3-2003, for review of the assistant commissioner's order dated 8-5-2002 and for classifying the services rendered by the applicants as these rendered by management consultant and for recovery of rs. ..... vide order dated 26-9-2003 the commissioner of central excise (appeals), disposed of the appeal filed by the applicants against the assistant commissioner's order dated 8-5-2002, by holding that the appellant was consulting engineer and upholding the assistant commissioner's order and rejecting ..... 2,000/- under section 77 and rs. ..... 100/- per day under section 76, rs. .....

G.M. Telecom, Bsnl Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(113)ECC83

..... as the appellant had paid service tax after the due date and this fact is not denied by the appellant, therefore, as per the provisions of section 75 of the finance act, appellants are liable to pay interest upto the date of deposit of service tax. ..... as the amount of service tax was deposited in the account of central government department and on pointing out by the revenue by way of issuing a show cause notice, the amount of service tax was duly deposited in appropriate account relates to service tax. ..... this amount was deposited in the central government account i.e. ..... the appellant, up to september 2000, was the department of central government. ..... commissioner of central excise, chandigarh reported in 2003 (160) elt 318 (tri-del. ..... the contention is that as the amount is already deposited in the account of central government, i.e. .....

All India Women'S Conference Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... on examining the provisions of section 76, 77 and 80 of the finance act, 1994, we are of the opinion the imposition of penalty under section 76 and 77 are mandatory subject to condition that these can be waived if reasonable cause can be shown for such waiver under section 80 of the finance act, 1994. ..... pandian hotels ltd, , wherein it was held that penalty under section 76 can be reduced only when under section 80 of the finance act 1994, the assessee shows reasonable cause for failure. ..... commissioner (appeals) has given them waiver for the earlier period under section 80 of the finance act, 1994 as the have shown reasonable cause for such waiver. ..... 13,000/- under section 77 of the finance act, 1994 for late filing of return. ..... 3,000/- under section 77 of the finance act, 1994.2. ..... the commissioner (appeals) only imposed penalty for the period when they have collected the service tax and did not pass on the tax to the central government and also did not file return. ..... however, after collection of tax from 1.4.2001, they did not deposit the same under the account of the central government and kept the amount with them. ..... 7,06,145/- under section 76 for late deposit of service tax and rs. ..... 1,32,995/- under section 76 and to rs. .....

Greenply Indus. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... engaged in receiving services from goods transport operators has also filed an appeal under section 86 of the finance act, 1994 challenging the order of the commissioner (appeals) dated 30.8.05, which confirmed the demand of interest on delayed payment of service tax, under section 75 ibid, inflicting penalty under section 76 ibid, as amended. ..... learned authorised departmental representative contests these arguments saying that the interest in this case is leviable under section 75 of the finance act, 1994.4. ..... duty were deposited before the issue of show cause notice, no penalty would be imposable under section 11ac nor any interest demandable under section 11ab of the central excise act. ..... he also points out that though this ratio is adopted for central excise law, the same should be applicable in the present situation as well though the subject case very much falls under service tax law. .....

Kanoria Chemical Inds. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(107)ECC87

..... show cause notice was issued to the appellants seeking imposition of penalty under various sections and also to impose interest under section 75 of the finance act, 1994. ..... i find section 75 of the finance act, 1994 has provided for charging interest at a simple rate on the service tax which was not paid by an assessee ..... the fact that there was retrospective amendment in finance act, 2003 goes itself to show that there is dispute ..... on the other hand submits that the appellants ought to have known the fact that the finance act, 2003 was given assent by the president on 17.5.2003 and hence, they are required to file the returns of the services received by them from gto by 13.11.2003 and discharge the duty liability along with interest ..... the said provision was challenged in different forums and finally by retrospective amendment of finance act, 2003 all the persons who were availing gto services during the period 16.11.97 to 2.6.98 were made liable to pay the service tax ..... the said finance act, 2003 got assent of the president on 17.5.2003 and the appellants were required to submit the service tax return by 13.11. ..... on adjudication the adjudicating authority imposed the penalty under different sections and also sought to recover interest from the appellants under section 75 from 12.6.2000 till the date of payment of service ..... of central excise. ..... of central excise has been in correspondence with the appellants in respect of service tax payable by them on the services received by them from gto .....

NitIn Spinners Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)10STT127

..... they have paid the tax after retrospective amendments in section 68 and 70 of the finance act 1994 vide finance act 2003. ..... as the question before the tribunal was whether the demand notice can be issued under section 73 of the finance act, 1994 where the returns have been filed under section 71a of the said act. ..... whereas, in the present case, the adjudicating authority has not decided the demand raised under section 73 of the finance act 1994. ..... i find that, when the finance act, 1994 was amended in 2003 with retrospective effect, the appellants have deposited the tax on the basis of letters issued by the superintendent, central excise range-iv, bhilwara wherein he has requested that the service tax be paid, if leviable. ..... since the appellants have paid the service tax, which was chargeable from them, the deputy commissioner, central excise, bhilwara has correctly rejected the refund claim.6. ..... find that the deputy commissioner, central excise division, bhilwara has correctly distinguished the case of appellants from the decision of the tribunal in the case of m/s l.h. ..... the appellants did not deposit the amount of service tax in compliance of any show cause notice issued under section 73. .....

Pratik Marbles (P) Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC457

..... recovery machinery provided, no action arising out of the issuing show cause notices for the period in question could have been initiated by the service tax authorities, under the provisions of section 73 of chapter 5 of the finance act, 1994. ..... court held that the law must be taken as having always been as was now brought about by the finance act, 2000 and that the statutory foundation for the decision in laghu udyog bharati - was replaced and the decision had thereby ceased to be relevant for the purposes of construing the provisions of the act as amended by the finance act, 2000. ..... relying upon the decision in laghu udyog bharati it was held that the show cause notices issued in that case by invoking section 73 of the act were not maintainable, is misconceived, as their ratio will not now be applicable and the matter has to be viewed in the context of the amended provisions, the constitutionality of which has been upheld by the apex court in gujarat ambuja cement case (supra).5. ..... be taken as having always been as was brought out by finance act, 2000 and that the statutory foundation for the decision of the supreme court in laghu udyog bharati has been replaced and that decision has ceased to be relevant for the pur- poses of construing the provisions of the act as amended by the finance act, 2000 and 2003. ..... on the decision of the hon'ble supreme court in commissioner of central excise, meerut-ii v. l.h. ..... collector of central excise present case, as already held by hon'ble supreme .....

Tele Tech Communications Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)12STJ401CESTATNew(Delhi)

..... the commissioner of central excise in exercise power under section 84 of the finance act 1994 revised the adjudication order dated 07/3/06. ..... by adjudication order dated 7 march 2006, the assistant commissioner of central excise appropriated the tax as already paid by the appellant and also imposed penalty under section 77 and section 78 of finance act, 1994. ..... he submits that the tribunal set aside the penalty imposed under section 77 and 78 of the finance act. ..... in the present revised order, the commissioner imposed penalty under section 76 which was not set aside by the tribunal. ..... by order in revision dated 17/4/07 imposed penalty under section 76 of the said act. ..... so, the imposition of penalty under section 76 is contrary to the said scheme.3.1. .....