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Sudharson Security Bureau Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)13STJ285CESTAT(Chennai)

..... power to adjust the tax paid on man power recruitment agency to security agency is outside the scope of section 11b of the central excise act, 1944 read with section 83 of the finance act, 1994.2. ..... show-cause notice dated 23.11.2000 was issued for recovery of the above tax under clause (a) of section 73 of the finance act, 1994 with interest under section 75 of the act. ..... counsel for the appellants submitted that they had filed periodical returns from the very beginning and that service tax was paid on the correct taxable value in accordance with section 67(v) of the finance act, 1994. ..... the learned counsel for the appellants has also fairly conceded the applicability of section 11 of the central excise act.under this provision, as applied to the facts of this case, it was open to the original authority to deduct any amount of service tax payable by the assessee as 'security agency' from any amount of service tax refundable to him ..... security bureau (ssb, short) had got themselves registered as 'man power recruiting agency' on 12.09.1997 and were paying service tax accordingly.after 'security agency' was introduced in the finance act, 1994 for the purpose of levy of service tax (16.10.1998), m/s. ..... in the circumstances, the provisions of section 11 of the central excise act, as applicable to service tax matters, were ..... liable to pay differential tax to the central government within the extended period of limitation. ..... 10,995/- was due to the central government from the assessee as 'security .....

M/S.Ventrapathi Financial Serv Vs. The Superintendent ofcentral Excis ...

Court : Andhra Pradesh

..... for the purpose of clarity, section 37(c) of the central excise act, 1994 as well as section 83 of the finance act may be noticed as under: section 37(c):- service of decisions, orders.summons ..... challa kodanda ram) this writ petition is filed seeking to set aside the adjudication order dated 30.05.2014 passed by the 3rd respondent-joint commissioner under the provisions of central excise act as adopted for the purpose of collection of service tax notified under the finance act, 2013 on the ground that notice preceding passing of final order was not served on the petitioner thereby the petitioner was deprived of an opportunity to put forth their ..... of service of notice and passing orders as enumerated in the central excise act, 1944 has been made part of the service tax by virtue of section 83 of the finance act. ..... of the case are that the petitioner-firm is a service provider and the address provided by them to the department is door no.46-16-14/2, panduranga street, danavaipeta, rajahmundry which is mentioned in form st-2, certificate of registration granted under section 69 of the finance act, 1994. ..... section 83:- application of certain provisions of act 1 of 1944: the provisions of the following sections of the central excise act, 1944 (1 of 1944).as in force from time to time, shall apply, so far as may be, in relation to service tax as they apply in relation to a duty of excise:- [9a, 9aa, 9b, 9c, 9d, 9e, 11b, 11bb, 11c, 12, 12a, 12b, 12c, 12d, 12e, 14, 15, [31, 32, 32a to .....

Archana Airways Ltd. and anr. Vs. Union of India

Court : Delhi

Reported in : 1999VAD(Delhi)453; 81(1999)DLT565; 1999(51)DRJ23; 2000LC54(Delhi); ILR1999Delhi171

..... of commencement of section 98 of the finance act, 1994, the inland air travel tax had not been paid by any carrier or other 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 of such tax within a period of thirty days of such commencement, failing which he shall be liable to pay the interest in accordance with the provisions of sub-sections (1); 7. ..... the order of the assistant commissioner of customs imposing penalties upon the petitioner on account of delay in deposit of tax collected 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. ..... interest for default in payment of inland air travel tax: (1) where any carrier or other person fails to pay the inland air travel tax to the credit of the central government under sub section (2) of section 42, in accordance with the rules made under this chapter, he shall pay an interest on the amount of tax not so paid for the entire period for which payment of such tax ..... the amendment of rule 6 reducing the period of deposit to thirty ..... quoted in the writ petition the amended rules 6. ..... has drawn our attention to a gazette notification dated 12th august, 1994 containing the amendment to rule. ..... by way of amendment the period of sixty days has been reduced to thirty ..... amended .....

S.B. Construction Company Vs. Union of India (Uoi)

Court : Rajasthan

Reported in : RLW2007(2)Raj1606; 2006[4]STR545; [2007]6STT385

..... the said clause was renumbered as clause 23 vide finance act, 2003 clause 23 of section 65 reads as follows:cargo handling services means loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special containers or for non-containerized freight, services provided by a ..... central government decided to bring 'cargo handling service' also in the sweep of service tax and, therefore, clause 20 was inserted vide finance act ..... section 65 of finance act, 1994 provides and defines various services on ..... firm is that the services of maintenance and repairs rendered by it falls under tax net under other provisions of finance act and, therefore, the petitioner firm has obtained a certificate of registration. ..... construction company a partnership firm engaged in construction and maintenance activities has challenged the order of the 3rd respondent superintendent, central excise, sri ganganagar dated 25th april, 2005 to get the registration for the services of 'cargo handling service' and pay the ..... the department has also referred to a circular dated 1st august, 2002 issued by the central board of excise and customs (cbec) clarifying that the activity of packing, unpacking, loading and unloading of goods meant to be transported by any means of transportation is within the ambit ..... certain provisions of the central excise act, 1944 also applies ..... supported by the affidavit of shri jag ram meena, assistant commissioner, central excise division, sikar. .....

Commissioner of Income-tax Vs. Ajax Products Ltd. (In Voluntary Liquid ...

Court : Chennai

Reported in : [1976]104ITR375(Mad)

..... that the absence or otherwise of a total income will not make any difference with reference to the reduction of the rebate that has to be worked out under the provisions of part ii, paragraph d of schedule i of the finance act, 1956, and that as the reduction of rebate was with reference to the dividend declared there was nothing wrong in the computation by the income-tax officer of the amount of the super-tax rebate to be withdrawn.8. ..... we are of the view that a reading of section 55 of the act along with part ii, paragraph d of schedule i of the finance act, 1956, clearlyindicates that there is no direct levy of tax on declaration of excess dividends ..... the second proviso to section 10(2)(vii) of the income-tax act, 1922 (hereinafter referred to as 'the act'), and in this assessment the corporation tax was assessed at six annas and nine pies per rupee and rebate at the rate of four annas was given as per the provisions of part ii-d of schedule i of the finance act of 1956. ..... is levied only on the total income of the previous year under section 55 of the income-tax act at the rate authorised by part ii, paragraph d of the first schedule to the finance act. ..... section 55 of the act provides that in addition to the income-tax charged for any year, there should be an additional duty of income-tax called 'super-tax' in respect of the total income at the rate or rates laid down for that year by a central act ..... the relevant finance act for the assessment year in question is the central act 18 .....

Bajaj Auto Ltd. Vs. Commissioner of C Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(179)ELT481Tri(Mum.)bai

..... central excise & customs, aurangabad rejected the defence of bal and hence confirmed the demand and ordered its recovery together with interest under section 75 of the finance act, 1994, in terms of section 68 of the act ..... of service tax under the provisions of section 68, levy of interest under section 75 and imposition of penalty under section 75a, 76 and 77 for contravention of provisions of section 68 and 70 of finance act, 1994. ..... consulting engineering services rendered by khi together with interest as per section 75 of the finance act, 1994 and imposition of penalty of rs. ..... taxable services provided in india (1) the service tax thereon shall be paid by such person or on his behalf by any other person authorised by him, who shall submit to the commissioner of central excise in whose jurisdiction the taxable services have been rendered, a return, containing the following details, (b) name and address of the client to whom the taxable services were rendered; along with a ..... we also see substance in the contention of the appellants that the amendment to rule 2 of the service tax rules 1944 by insertion of clause (iv) providing for payment of service tax by service receiver in india in relation to taxable service provided ..... amendment made to rule 2(d)(1) in august, 2002 to make a person outside india and who has no office in india liable for payment of service tax for the period prior to august, 2002 cannot be extended to tax the service receiver for the period prior to such amendment .....

Visteon Automotive Systems India Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2007)(114)ECC282

..... 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 services provided by a consulting engineer to a client on transfer of technology from so much of the service tax leviable thereon under section 66 of the said act, as is equivalent to the amount of cess paid on the said transfer of technology under the provisions of section 3 of the research and development cess act, 1986 (32 of 1986) 2. as ..... . section 70 of the finance act, reads as under: (1) every person liable to pay the service tax shall himself assess the tax due on the services provided by him and shall furnish to the superintendent of central excise, a return in such form and in such manner and at such frequency ..... 1,000/- imposed on it under section 77 of finance act '94, for its failure to file service tax returns during april ..... . section 69 of the finance act, also requires persons liable to pay the service ..... . it is thus obvious from the provisions in the finance act '94 that only persons liable to pay service tax are required to register themselves ..... class of persons notified under sub-section (2) of section 69 shall furnish to the superintendent of central excise, a return in such form and in such manner and at such frequency as may be prescribed.the term 'assessee' has to be understood as a person who is liable for payment of duty, as per the act .....

Karnataka Govt. Insurance Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2008)9STR355

..... submits that they did not declare details under section 73 of the finance act and therefore invocation of larger period is applicable ..... failed to register themselves under the finance act, 1994 for payment of service tax on the activity of motor insurance carried out by them as brought out under the category of "general insurance business" as defined under section 65 of the finance act. ..... by the appellants for exemption under section 36 of the general insurance business (nationalization) act is not applicable for levy of service tax under the finance act, 1994. ..... not declared the details under section 73 of the finance act, 1994. ..... submits that the appellants did not seek clarification from the government nor pay the service tax in time.therefore the invocation of larger period is applicable in terms of section 73 of finance act, 1994. ..... to have obtained clarification from the central government or they should have approached the central government for granting exemption under the act.the appellants have not done the same ..... as per exemption granted under section 36 of general insurance business (nationalization) act, 1972. ..... submits that reference made to the general insurance business (nationalization) act, 1972 is not applicable to the service tax matter. ..... produced any specific circular or notification issued by the central govt. ..... provisions, karnataka general insurance department has been granted permission to insure the govt, vehicles and exemption has been granted under motor vehicles act. .....

Commissioner of Central Excise Vs. Industrial Adhesive Enterprise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the reliance placed by the revenue on the provisions of section 38a of the central excise act, 1944 read with section 132 of the finance act 2001 is misplaced, in the light of the tribunal's order in union air products ..... any duty of excise has not been levied or paid or has been short levied or short paid or erroneously refunded, the person who is liable to pay the duty as determined under sub-section (2) or has paid the duty under sub-section (2b), of section 11a, shall, in addition to the duty, be liable to pay interest at such rate not below ten per cent and not exceeding thirty six per cent per annum, as is for the ..... - where any central act or regulation made after the commencement of this act repeals any enactment by which the text of any central act or regulation was amended by the express omission, insertion or substitution of any matter, then unless a different intention appears, the repeal shall not effect the continuance of any such amendment made by the enactment so repealed and in operation at the ..... (b) section 38a of the cea, 1944 read with section 132 of the finance act, 2001 (14 of 2001) upholds the validity of any action taken under any of the rules, notifications or order at any time even if the said rules, notifications or orders are repealed, amended, ..... reading of the above section indicates that unless a different intention appears, the repeal shall not affect the continuance of any such amendment made by any enactment ..... act making textual amendment in act .....

Bharat Coking Coal Limited Vs. State of Jharkhand,

Court : Jharkhand

Reported in : 2007(1)BLJR669; [2007(1)JCR307(Jhr)]

..... the undisputed facts are that the petitioner filed its returns under the provisions of bihar finance act, 1981 and the central sales tax act, 1956 before the commercial taxes authority, sindri circle, jharia for the assessment year 1986 ..... the question that falls for consideration is whether in the aforesaid premises, the amount of tax deposited by the petitioner is liable to be refunded in view of section 24 of the bihar finance act, 1981. ..... from bare perusal of the aforesaid provision, it is manifestly clear that subject to the provisions of section 17(5), section 18(1) and section 19 of the act, the assessment proceeding shall have to be initiated and completed by the assessing authority within a period of four ..... - except a proceeding under sub-section (5) of section 17, section 18 and sub-section (1) of section 19 no proceedings for assessment of the tax payable by a dealer under this part in respect of any period shall be initiated and completed except before the expiry of four years from the expiry of such period:provided that ..... is stated by the petitioner that in compliance of the said notices, the petitioner stated that as per express provision of section 24 of the act, no re-assessment order could be passed at that stage. ..... section 42 of the act provides for the refund of excess amount paid by the dealer towards tax or ..... section 24 of the act reads as ..... as noticed above, section 42 speaks about the refund of such amount, which is found in excess after final determination by the .....