Judgment Search Results Home > Cases Phrase: finance no 2 act 1991 section 91 to 112 interest tax Page 10 of about 1,332 results (0.133 seconds)

Cce Vs. Sree Vaidvambigai Textile Mills

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

Reported in : (2005)(120)LC193Tri(Chennai)

..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period 16.7.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were defined ..... involved in these appeals is whether the respondents were liable to pay service tax on 'goods transport service' received by them during the period 16.11.1997 to 1.6.1998 as demanded by the department in show-cause notices issued after 12.5.2000 (the date on which the finance act, 2000 received presidential asset). ..... later on, the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax returns to the proper officer within six months from 15.5.2003 (date on which the finance act, 2003 received presidential ..... following the above decisions, i uphold the impugned order vacating demands of service tax on 'goods transport service' received by the respondents during the aforesaid period, and ..... it has been held consistently in a line of cases that any demand of service tax on goods transport service raised in a show-cause notice issued after 12.5.2000, for the period 16.11.1997 to 1.6.1998, ..... this opinion is to the effect that service tax could not be recovered from the aforementioned service received for the period covered by the amendment where no action was initiated against them for such recovery during .....

Aruppukottai Shri Vijayalakshmi Vs. Commissioner of Central Excise

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

..... in order to gel over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period, 16.7.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were ..... following the above decisions, i hold that the service tax on goods transport service received by the assessees during the period 16.11.1997 to 1.6.98 is not recoverable from them under the finance act, 1994 (as amended) inasmuch as demand notices were issued after six ..... in the above cases, show-cause notices for recovery of service tax for the aforesaid period were issued to the assessees, in the present cases, beyond six months from 12.5.2000, the date on which the finance act, 2000 came into force. ..... finance act, 2003 made certain amendments to the service tax provisions of the finance act, 1994, whereby aforesaid assessees were required to present tax returns to the proper officer within six months from 14.5.2003 (date on which the finance act ..... department is against an order passed by the commissioner (appeals) in favour of the respondent holding that no service tax was leviable on goods transport service received by them for the above period.2. ..... counsel for the assesses submits that the question whether service tax on goods transport service received by a person during the above period could be demanded after six months from 12.5.2000 has already been settled by this bench in a series of cases.two .....

Commr. of C. Ex. Vs. Daya Engineering Works (Sleeper)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC227

..... the respondent had availed services of goods transport operator during the period from november, 1997 to june, 1998.after retrospective amendment of the provisions of sections 65, 66 and 67 of chapter v of finance act, 1994, show cause notice dated 2.8.2002 was issued to the respondent for recovery of service tax under section 117 of the finance act, 2002, which re-validated the levy and collection of service tax from the user of services of goods transport operators. ..... however, demand for value of taxable service escaping assessment of service tax could have been issued only under section 73 of the finance act, 1994 at the relevant time when show cause notice was issued. ..... it was also argued that section 117 of finance act gives retrospective effect to the said sub-clause of service tax rules so as to re validate the levy and collection of service tax on the services rendered by the goods transport operator from the users of such services.3. ..... it is also argued that section 117 of the finance act revalidates the provisions of sub-clause (xvii) of clause (d) of sub-rule (1) of rule 2 of service tax rules, 1994. ..... 5 where the supreme court confirmed that liability under section 73 of the finance act, 1994 covers cases of assessee, who are liable to file return under section 70 and liability to file return being cast on the appellants under section 71a, show cause notice issued under section 73 ibid is not maintainable. .....

Standard Fireworks Industries Vs. Cce

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

Reported in : (2008)13STJ333CESTAT(Chennai)

..... 1,26,663/- with interest, under section 73 r/w section 71a of the finance act for the above period ..... order was revised by the commissioner under section 84 of the finance act, 1994 and the demand of tax of rs. ..... order to make recipients of gto service liable to pay service tax for that period, parliament amended the relevant rule under the finance act, 2000, which came into force on 12-5-2000. ..... appellants had received "goods transport operators, service" during the period 16-11-97 to 2-6-98 but had not paid any service tax thereon under the finance act, 1994. ..... appellants had received goods transport operator's service during the period 16.11.1997 - 1.6.1998 but had not paid any service tax thereon under the finance act, 1994. ..... this tribunal considered all these amendments and held that the class of persons who fell under section 71a did not come within the purview of section 73 and, therefore, scn issued under section 73 for recovery of service tax from such persons were not maintainable. ..... counsel for the appellants submits that the question whether, on the facts of this case, service tax is leviable on gto service received by the appellants during the above period is already covered in their favour by a plethora of decisions of the tribunal. ld ..... during the period of dispute, service tax was not recoverable on gto service from a recipient ..... commissioner in his revisional jurisdictional set aside the order of the original authority and demanded the above service tax from the assessee. .....

Gwalior Rayon Silk Manufacturing (Weaving) Co. Ltd. Vs. Commissioner o ...

Court : Madhya Pradesh

Reported in : [1988]173ITR126(MP)

..... 86,188 incurred by the assessee in the assessment years 1964-65 and 1965-66, respectively, were allowable revenue deductions ?at the instance of the commissioner of income-tax : (4) whether, on the facts and in the circumstances of the case, the amount of rebate allowable under section 2(5)(a)(i) of the finance acts, 1964 and 1965, should be calculated by including in the export turnover the amounts representing the drawback of customs duty, refund of excise duty and premium gain on value ..... our answer to the aforesaid two questions is that, on the facts and in the circumstances of the case, the amount of rebate allowable under section 2(5)(a)(i) and (ii) of the finance acts, 1964 and 1965, should be calculated by including in the export turnover the amount representing the drawback of customs duty and the refund of excise duty but not the amount representing the ..... (5) whether, on the facts and in the circumstances of the case, the amount of rebate allowable under section 2(5)(a)(ii) of the finance acts, 1964 and 1965, should be calculated by including in the export turnover the amounts representing the drawback of customs duty, refund of excise duty and premium gain on ..... the income-tax officer also rejected the claim of the assessee that the amount of rebate allowable under section 2(5)(a)(i) and (ii) of the finance act in force, should be calculated by including in the turnover the amounts representing drawback of customs duty, refund of excise duty and premium gain on the .....

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

..... 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 till the date of payment.4. ..... 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 such duty recoverable, interest at the rate of twenty-four per cent per annum shall be payable, from ..... in those cases payment of interest was demanded on the differential of sales tax paid at the time of filing return and that determined through final assessment. ..... while in the sales tax cases, a final determination of tax amount was necessary in terms of the sales tax provisions, in the instant case no such determination is even envisaged. ..... commercial tax officer (ca nos. .....

Cce Vs. Super Sales Agencies Ltd.

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

Reported in : (2005)(119)LC192Tri(Chennai)

..... this payment was not under protest.the show-cause notice dated 2.1.2003, which also proposed to levy interest on tax and to impose penalty on the assessee, came to be adjudicated upon by the original authority, which, apart from confirming the demand of service tax, charged interest on the tax amount under section 75 of the finance act. ..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period, 16.7.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were defined as "assessees". ..... such demands are not effected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra). ..... that "any action taken or anything done or purported to have been (i) taken or done at any time during the period commencing on and from the 16th day of july, 1997 and ending with the day, the finance act, 2000 receives the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide ..... the demand does not stand the test of the apex court's ruling in laghu udyog bharati v.union of india 1998 (112) elt 365 (sc) : 1999 (84) ecr 53 (sc).however, in the absence of challenge to the demand, the benefit of the apex court's ruling is not available to the assessee. .....

S.K. Roy Vs. Addl. Member, Board of Revenue

Court : Kolkata

Reported in : AIR1967Cal338,[1966]18STC379(Cal)

..... bengal finance (sales tax) act, 1941) registered dealers of coke are exempted from taxes under section 5(2)(a)(ii) of the bengal finance (sales tax) act; (d) whether on the facts and in the circumstances of the case the hon'ble member, board of revenue was legally justified in not allowing the stand taken by the petitioner thatthe sales in question ..... by delivery to the shipping agents can be said to have taken place in the course of export of the goods out of the territory of india within the meaning of section 27 of the bengal finance (sales tax) act, 1941 and article 286(1)(b) of the constitution of india and as such exempt from taxes under the bengal finance (sales tax) act, 1941; (c) whether on the facts and in the circumstances of the case the sales in question to the shipping agents who are (within the meaning of the ..... having been made to registered dealers are exempt from taxes on the ground that the stand is a new one; (e) whether on the facts and in the circumstances of the case .....

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

..... from service tax to management, maintenance or repair of roads in exercise of the powers conferred by sub-section (1) of section 93 of the finance act, 1994 (32 of 1994) (hereinafter referred to as the finance act), the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service, referred to in sub-clause (zzg) of clause (105) of section 65 of the finance act, 1994, provided to any person by any other person in relation to management, maintenance or repair of roads, from the whole of the service tax leviable thereon under section 66 of the said finance act. 66. ..... a perusal of this notification reveals that the central government, on being satisfied that it is necessary in the public interest so to do, exempts the taxable service referred to in sub clause (zzg) of clause (105) of section 65 of the finance act, 1994, provided to any person by any other person in relation to management, maintenance or repair of roads. ..... finally, whether the petitioner is liable for payment of interest under section 75 of the finance act, 1994. 56. ..... 24/2009, maintenance/repair of roads was exempted from the levy of service tax and such exemption was given retrospective effect vide section 75 of the finance act, 2012 for the period starting from 16th june, 2005 onwards. 63. .....

Commissioner of Wealth Tax Vs. Cadmach Machinery Co. Pvt. Ltd.

Court : Gujarat

Reported in : (2007)212CTR(Guj)285

..... that the appellate tribunal was in error in deleting the value of the factory and research buildings which were under construction and not in actual use for the purpose of business as contemplated under the provisions of section 40(3)(vi) of the finance act, 1983 and that in allowing the claim of the assessee, the tribunal had misread the plain and simple language of the said provisions. ..... the relevant part of the section as it appeared in the finance act, 1983 is as follows:40 revival of levy of wealth-tax in the case of closely-held companies.(1) ...(2) ... ..... order of the first appellate authority was confirmed.2.1 in nutan electricals (supra), the tribunal had held that unfinished factory building along with appurtenant land would not fall either in item (v) or in the exception in item (vi) of section 40(3) and, therefore, not liable to tax under section 40 of the finance act, 1983. ..... the assessee claimed exemption from wealth tax on the buildings under construction as per clause (vi) of sub-section (3) of section 40 of the finance act, 1983. ..... bhatt, appearing for the revenue, submitted that the reference was restricted to the issue arising in the assessment year 1986-87 and the subsequent amendment of clause (v) of sub-section (3) of section 40 of the finance act, 1983 did not make any difference insofar as the issue was confined to interpretation and application of the provisions of section 40(3)(vi) of the finance act, 1983. ..... 2589/ahd/1991 in respect of assessment year 1986-87. .....