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M/S. Kakatiya Textiles Ltd. and Vs. Commr. of Cex, Hyderabad

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

Reported in : (2001)(77)ECC257

1. both these appeals raises a common question of law and facts and hence they are taken up together for disposal, as per law. none have appeared for the appellants despite notices issued in these cases.2. ld. d.r. shri s. kanan points out that the appellants are not entitled to the benefit of modvat credit on hsd oil in view of the provisions of finance act 2000. he submits this has been applied by larger bench in the case of cheimo pulp tissues and ors. vs. cce as reported in 2000 (38) rlt 988-lb. he submits that all such appeals have been dismissed by denying modvat credit on hsd oil.3. on a careful consideration, i notice that the issue is covered by the finance act 2000 and the said provisions contained in the finance act have been applied by larger bench in the case of cheimo pulp tissues (supra). now it is well settled that the provision of finance act 2000 has been applied retrospectively and as a consequence, the rejection of modvat credit on hsd oil by the lower authorities is totally justified, in terms of law passed by the finance act 2000 and the larger bench judgment cited above. hence, there is no merit in both the appeals and the same are dismissed.

Indian Transport Service Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(156)ELT994Tri(Kol.)kata

..... )], while considering the provisions of section 117 of the finance act, 2000, has observed that tax, penalty and interest are leviable under the said section, inasmuch as the same saves the assessee only from the prosecution. ..... thereafter, section 117 of the finance act, 2000 validated the collection of service tax under sub-rules (xii) and (xvii) of rule 2(1)(d) of the service tax rules, 1994, from the user of services of the goods transport operators, and has provided that any service tax refunded in pursuance of any judgment, decree or order of any court, is recoverable within a period of thirty days from the date on which the finance act, 2000 receives the assent of the president and ..... as per the provisions of section 117 of the finance act, 2000, interest is leviable. ..... the impugned order has been passed by the commissioner reviewing the order-in-original of the lower authorities under the finance act, 1994 read with service tax rules vide which he has directed the appellants to pay the service tax of rs. .....

The Mogaveera Vyavasthapaka Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(166)ELT476Tri(Mum.)bai

..... service tax on mandap keepers was introduced for the first time through section 88 of the finance act, 1997 which came into force from 1.7.1997. ..... ) took the view that section 80 of the finance act, 1994 provides that no penalty shall be imposable for any failure of the provisions of section 77 if the assessee proves that there was reasonable case for the said failure. ..... 1,02,000/- under section 77 of the finance act for delayed filing of returns. ..... 32,700/- under section 77 of the finance act, 1994 and the appeal arose out of the commissioner (appeals)'s order.2. ..... keeping all these factors in mind, i consider that the appellants have satisfied the provisions of section 80 of the finance act, 1940. .....

Atlanta Vs. Cce

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

Reported in : (2005)(179)ELT455Tri(Chennai)

..... counsel, this service became taxable for the first time under clause 106 of section 65 of the finance act, 1994, which clause was inserted by the finance act, 1994, which clause was inserted by the finance act, 2003. ..... " the above definition indicates that it is the advice, consultancy or technical assistant rendered by a "consulting engineer" that are liable to be taxed under the finance act, 1994. ..... this clause was inserted under the finance act, 2004. ld. ..... dr submits that the service rendered by the assessee in this case were covered by the definition of "consulting engineer service" under clause 90 of section 65 ibid with clause 25 thereof.3. ..... counsel has argued that 'construction service' was not a taxable service before insertion of clause 30(a) under section 65 ibid. .....

Jindal Steel and Power Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(186)ELT375TriDel

..... the supreme court negatived the contention that by amendment to section 116 and section 117 of the finance act, 2000, the decision in laghu udyog has been legislatively overruled. ..... the learned assistant commissioner taking note of the statutory provisions contained in section 117 of the finance act, 2000 by which the provisions that were struck down were deemed to be valid and to have always been valid as if they had been in force at all material times held that such validation had retrospective effect ..... in paragraph 23 of the judgment it was held that the law must be taken as having always been as is now brought about by the finance act, 2000 and that the statutory foundation for the decision in laghu udhyog bharti has been replaced and that decision is thereby ceased to be relevant for the purposes of construing the present provisions. ..... union of india, , in which the supreme court has upheld the constitutional validity of the provisions of section 116 and 117 of the finance act, 2000. ..... persons other than the clearing and forwarding agents or the persons other than the goods transport operators as being responsible for collecting the service tax, are held to be ultra vires the provisions of the finance act, 1994. .....

Mcdowell and Co. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... had clearly held that service tax not paid for the said period by users of transport services is not recoverable and not maintainable in terms of provisions of section 73 of the finance act, 1994, as it stood on the date of issue of show cause notices and also after its amendment (with retrospective effect) by finance act, 2003 will not cover such users availing services of goods transport operators during the aforesaid period. ..... they had availed the services of 'goods transport operators' and the revenue has proceeded against them to confirm the demands of service tax in terms of clause 65 of the finance act for the period 16.11.1997 to 1.6.1998 on the ground that they fall within the category of goods transport operators.2. ..... uoi by holding that the said provisions of rule 2(d)(1)(xvii) are ultra vires to the finance act and the apex court further directed the department to refund the service tax collected from the assessees. ..... it is contended that the service tax on services rendered by the goods transport operators in relation to the carriage/transportation of goods was imposed in the finance act, 1977.vide section 65(17) w.e.f. .....

Commissioner of Central Excise Vs. Suman Satellite

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... suman satellite are provider of taxable service of cable operator as defined under section 65 of the finance act, 1994.the respondents had provided cable service to 105 customers and they were charging rs. ..... they did not pay service tax and did not file st-3 return for half year ending 30.9.02 and 31.3.03 under section 70 of the finance act, 1994 and also did not take registration. ..... 500/- under section 75a is contrary to law as section 80 of the finance act does not provide for any relaxation in any penalty, under section 75a. ..... they have, therefore, not violated the provisions of section 75a of the finance act, 1994.5. ..... therefore, they are liable for penalty under section 75a of the finance act.4. ..... the respondents filed appeal before the commissioner (appeals) who dropped the penalties imposed on the respondents under sections 75a, 76 and 77 on the ground that board has declared tax payer friendly scheme under f.no. ..... in their written reply, they stated that penalty under section 75a is totally unjustified as cable net work services are covered under tax with effect from 16.8.2002 and registration should have been taken within 30 days. ..... 1,000/- under section 77 for not filing the return and penalty at the rate of rs. ..... 500/- under section 75a, rs. ..... 100/- per day for every day's delay for not paying service tax within time under section 76. .....

Cce Vs. Kashyap Sweetners (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(108)ECC384

..... by a retrospective amendment vide section 117 of finance act, 2000 the service receivers were required to pay service tax in respect of gto, provided, demand of service tax was raised within the time as provided by retrospective amendment. ..... , wherein the tribunal based on the provisions contained in section 117 of the finance act, 2000 and on the basis of legal opinion given by the additional legal advisor to the govt. ..... by retrospective amendment in finance act, 2000 the government had every intention to direct the recipient of service receiver of gto to discharge the duty liability and it can not get be narrowed down that the recipient of service of gto need not covered ..... in this case the demand was raised in october, 2002 i.e almost 2 years after amendment of the finance act. ..... of india, have held that the demand of service tax raised beyond 12.5.2000 would be not sustainable and also ilt would be time barred in terms of section 73 of the finance act, 1994. ..... the penalty imposed on the appellants is also set aside in view of the above.from the above it is very clear that the provisions of section 117 bringing the retrospective amendment would operate within the time frame provided for the recovery is correctly interpreted by the learned commissioner (appeals). ..... since in this case it is not disputed that the show cause notice was issued in october, 2002, almost after 2 years, of the retrospective amendment, i find no infirmity in the order-in-appeal of the commissioner (appeals). .....

Zodiac Advertisers Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... the commissioner (appeals) upheld the original order with the following observations in para 7 of the impugned order: under section 65(2) of the finance act, 1994, 'advertisement agency' is any commercial concern engaged in providing any service with making, preparing, display or exhibition of advertisement. ..... the learned sdr, pointing out to the definition of 'advertisement agency' under section 65(2) of the finance act, 1994, said that the appellants are covered under the above definition as by their activities, they are preparing the advertisement material and it can be construed that they are providing a service of making and preparing ..... 10,000/- under section 77 of the finance act, 1994 for failure to furnish the prescribed returns. ..... in our view, there is no evidence to show that the appellant is undertaking any advertising agency work in accordance with the definition given in the finance act, 1994. ..... now let us turn to the definition of 'advertising agency' as per the finance act, 1994. ..... interest under section 75 was also passed on the demand. ..... 50,000/- under section 76 and rs. .....

Sree Rayalaseema Dutch Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... cce wherein it has been held that if where show cause notice has not been issued prior to the amendment of the finance act, then in such circumstance, the demands are unsustainable. ..... they were not issued with show cause notice for this period before the amendment of finance act to cover these services retrospectively. ..... after the amendment of the finance act, bringing in such services with the net of service tax retrospectively, the demands have been raised. ..... in view of the cited judgments, the demands are not sustainable as it has been held that the show cause notice should have been issued prior to the amendment by the finance act. ..... on a careful consideration of the matter, we notice that the recipients of services of the goods transport operators were not covered by finance act for the period in question. .....