Judgment Search Results Home > Cases Phrase: finance no 2 act 1977 section 6 amendment of section 11 Sorted by: recent Court: customs excise and service tax appellate tribunal cestat delhi Page 16 of about 155 results (0.506 seconds)

Guru Nanak Dev Electricals Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)9STR100

1. none appeared on behalf of the appellants. by letter dated 29-8-2007, the appellants requested to decide the matter in their absence on the basis of record. heard the id. dr. and perused the record. it is seen that the show cause notice under section 84 of the finance act, 1994 was issued on 9-11-2006 and the date of hearing was fixed on 15-11-2006. the impugned order was passed on 21-11-2006. it is contended that sufficient opportunity of personal hearing was not given to the appellants. i agree with the submissions of the appellants.accordingly, the impugned order is set aside and the matter is remanded back to the commissioner to decide the matter afresh after affording an opportunity of hearing to the appellants. the appeal is allowed by way of remand.

Speedways Tyre Service Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)9STR106

1. common issue is involved, therefore, the applications are taken up together. the applicant filed this application for waiver of pre-deposit of amount of service tax. case of revenue is that the applicants are providing the service of maintenance or repair. the contention of applicant is that they are only re-trading the old and used tyres of their customers and there is no contract or agreement entered with between applicant and the customer. the contention is that as per the definition of maintenance and repair service under section 65 of the finance act, any service provided by a person under a contract or agreement in relation to maintenance or repair.2. we find that in absence of any contract or agreement, applicant have a strong case in their favour, therefore, pre-deposit of amount of service tax is waived for hearing of the appeals. stay petitions are allowed.

Nawan Shahar Co-operative Sugar Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(122)ECC345

..... 2) act, 2004, "shall be a duty of excise" as provided by section 93(1) and the provisions of the central excise act, 1944 including those relating to refunds are made applicable to the levy under sub-section (3) of section 93 of the finance (no. ..... the provisions of section 11b of the central excise act, 1944, would also apply to education cess because education cess levied under section 91 of the finance (no. ..... 2) act, 2004.6. .....

Noida Catering Service Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)12STJ62CESTATNew(Delhi)

..... the appellant contention is that section 80 of the finance act provided that notwithstanding any point in the provisions of section 76 and 77 or section 78, no penalty shall be imposable on the assessee for any failure referred to any other provision if the assessee proves that there was reasonable cause for the said failure.4. ..... in these circumstances, and in view of the section 80 of the finance act as the appellant has shown reasonable cause for not taking the registration or not filing the returns, therefore, the penalty imposed under section 78 is not sustainable hence set aside. ..... the contention of the revenue is that as the appellant had not paid service tax as per the provisions of act and rules, therefore, they are liable for penalty under section 78 of finance act.5. ..... in the present appeal, the only challenge is regarding imposition of penalty under section 78 of finance act, 1994.2. ..... the contention of the applicant is that in the show-cause notice, only allegation is that appellants contravened the provisions of finance act and rules.the appellants submitted that as the levy on outdoor caterer was first time levied with effect from 10.9.04, therefore, being new levy the appellants were not aware of the levy and when ..... a penalty of the equal amount of service tax was imposed under section 78 of finance act.3. ..... 41,300/- under section 76 of the finance act. ..... 2000/- as penalty under section 77 of the finance act. .....

Rambagh Palace Hotels Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)12STJ210CESTATNew(Delhi)

..... tax credit rules, 2002, the nature of premises from where output services were provided, has been over-looked as is evident from the definition of 'mandap', which has defined in sub-section (66) of section 65 of chapter v of the finance act, 1994, means, "any immovable property as defined in section 3 of the transfer of property act, 1882 and includes any furniture, fixtures, light fittings and floor coverings therein let out for a consideration for organizing any official, social or business function. ..... " 'mandap keeper' as defined in section 65(67) means, a person who allows temporary occupation of a mandap for a consideration for organizing any official, social or business function". .....

Continental Brakes Ltd. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. the applicant seeks waiver of pre-deposit of rs. 500/- imposed under section 77 of chapter v of the finance act, 1994 and also the interest amount of rs. 22,541/- payable under the impugned order.2. there is no provision of waiving of pre-deposit of interest and, therefore, the application seeking relief of interest amount is totally misconceived. the learned counsel for the applicant argued that penalty of rs. 500/- (rupees five hundred) was imposed under section 77 of the said act, which did not apply because, the applicant had paid up the amount on 15.3.2004. it, however, appears from the record that when the show cause notice was issued on 11.11.2004, the applicant had not filed the returns which were required to be filed under section 71a of the act. the provisions of section 77, as amended came into force from 10.9.2004, on which date no returns were yet filed under section 71a.therefore, prima facie, there is no case made out against the imposition of penalty under section 77 of the said act. the application is, therefore, rejected.

Cce Vs. Chandrawati Polymers Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(122)ECC338

..... section 61 of the customs act was amended by section 107 of finance act, 1999 to the fact that where the goods remained in warehouse beyond the prescribed period, the importer is liable to pay interest on the amount from the period from the date of expiry ..... that decisions of the tribunal were relied upon by the commissioner (appeals) for the period prior to the amendment under section 61 of the customs act.5. ..... therefore, provisions of section 72 and section 61 are self-contained provisions.the case laws relied upon by the commissioner (appeals) is in respect of the period when there was no such provisions under section 61 of the act on the facts ..... section 61 which was amended in the year 1999 provides ..... (appeals) on appeal field by the importer, set aside the demand on the ground that provisions of section 61 of customs act re to be read with the provisions of section 28 of the customs. ..... limit prescribed under section 61 and 72 of the customs act for such release. ..... we find that section 72 of the customs act is very clear which provides that in respect of the warehoused goods which were not removed from the warehouse after the expiry of the period, proper officer may ask for duty as ..... provision of section 28 of the customs act is not applicable ..... revenue relied upon the provisions of 72 of the customs act which provides that where any warehoused goods had not been removed at the expiry of period during which such goods are committee to be warehoused goods, the proper officer may demand .....

J.K. Industries Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... 16th july, 1997 were enacted to enable such persons falling under the proviso of sub-section (1) of section 68 like the appellant to file the returns in respect of service tax for the said period within six months from the day on which the finance act, 2003 received the assent of the president in the prescribed manner, on the basis of the self-assessment of the service tax, as provided therein. ..... since the service tax was validly paid under the liability arising under the amended provisions, particularly under section 71a requiring the appellant to file such return, the appellants are not entitled to the refund. ..... it is, therefore, clear to us that not only the past recoveries were validated by section 117, the amendment also provided for continuance of the liability of persons falling in the proviso of section 68(1) who were to be deemed always to have been liable to pay service tax, for such services provided, to the credit of the central government. ..... the only protest lodged by the appellant, at the time of filing of the return, was that refund claim would be preferred if the provisions of the amending act which made the appellant liable to file the return were held to be ultra vires, by the apex court. ..... under protest in respect of the service of goods transport operators for the period between 16-11-1997 and 2-6-1998, and that the said amounts were not payable since the assessee was not covered by the amendment, because section 71a was not brought under the net of section 73. .....

Adm India Enterprises Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)12STJ53CESTATNew(Delhi)

..... on perusal of section 73 of the finance act, 1994, it appears that where the service tax has not been levied or paid or has been short paid by reason of fraud, collusion or willful misstatement or suppression of facts with intent to evade payment of tax, such person ..... 2,57,000/- under section 78 read with sub-section 3 of section 73 of the act is reduced to rs. ..... in this case, the appellant paid tax before the issue of show cause notice and, therefore, the imposition of penalty under section 73 equal to the amount of tax is not justified. ..... as such, i do not find any justification to imposed penalty under the other provisions of the act and the same are set aside. .....

Safeguard Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)8STR592

..... therefore, non-receipt of service tax amount, for the services provided by the appellant, from his customer could only be a mitigating circumstance for the purpose of imposition of penalties under section 76, 75a and 77 of the finance act, 1944. ..... hence, not only they are liable to pay the full service tax liability, they are also liable for penal action under section 78 of the finance act, 1994. ..... 1000/- imposed under section 77 seems to be reasonable and the same is upheld. ..... however, under section 76, the appellant has been imposed the maximum penalty of rs. ..... since under section 78, the minimum penalty of an amount equivalent to the service tax has been imposed, the same is upheld. ..... the appellant is also liable to pay the interest amount under section 75 ibid. .....