Judgment Search Results Home > Cases Phrase: finance no 2 act 1996 section 52 amendment of section 206c Court: customs excise and service tax appellate tribunal cestat tamil nadu Page 1 of about 3 results (0.125 seconds)

Cheyyar Co-op. Sugar Mills Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2008)14STJ54CESTAT(Chennai)

..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period, 16.07.1997 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 "assesses ..... such demands are not affected 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 bkarati (supra). ..... the above decisions, i hold that the service tax on goods transport service received by the assessee during the period 16.11.1997 to 01.06.1998 is not recoverable from them under the finance act, 1994 (as amended) inasmuch as demand notices were issued after six months from 12.05.2000. ..... later on, the finance act, 2003 made certain amendments to the service tax provisions of the finance act, 1994, whereby aforesaid assesses were required to present tax returns to the proper officer within six months from 14.05.2003 (date on which the finance act, 2003 received presidential assent ..... original authority in adjudication of the dispute dropped the proposals made in the show-cause notice, after examining the effect of various relevant amendments brought to the finance act, 1994 under the finance act, 2000 and the finance act, 2003. ..... but these rules were held to be ultra vires section 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati ( .....

Ramsar Tex Private Ltd. Vs. Cce (St)

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

..... that the respondents were not liable to pay service tax on the gto service received by them during the above period as the demand of tax was raised beyond the time limit prescribed under section 73 of the finance act, 1994 as amended. ..... date is relevant because the relevant provisions of the finance act 1994 were amended by the finance act 2000 with effect from 16.11.97 to 1.6.98. ..... tribunal had also held that the above legal position did not get altered even after the amendment of the finance act, 1994 by the finance act, 2003. ..... meerut ii , wherein it had been held that a person receiving taxable service from gto/c&f agent was not covered by the provisions of section 70 & 73 of the finance act, 1994 and that any demand notice issued to such a person by the department under section 73 was not maintainable. ..... factories case, i find that the above legal proposition made by the appellants is not sustainable inasmuch as their lordships of the apex court rendered their ruling after considering the aforesaid provisions of the finance act, 1994 as amended.4. ..... the question whether, under section 73 of the finance act, 1994, service tax could be demanded from a recipient of gto service for the aforesaid period was settled in the case of ..... the appellants' case is that the subject scns were issued within the powers of the department under section 73(1)(a) of the finance act, 1994. ld. ..... these appeals, the appellants proceed to discuss the provisions of sections 70, 71, 71a & 73 of the finance act, 1994. .....

Commissioner of C. Ex. Vs. Bhuwalka Steel Industries Ltd.

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

Reported in : (2005)(185)ELT153Tri(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 as "assessees ..... such demands are not affected 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 bharati (supra)." ..... reiterates the grounds of this appeal and submits that, on account of retrospective revalidation of rule 2(1)(d)(xii) of the service tax rules, 1994 under section 117 of the finance act, 2000, the tax on the service availed by the respondents during the period of dispute was recoverable from them. ld. ..... 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 return to the proper officer within six months from 14-5-2003 (date on which the finance act, 2003 received presidential assent). ..... but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati (supra ..... otherwise, according to learned counsel, the demand of service tax raised by the department is heavily time-barred inasmuch as the demand raised after 12-5-2000 was not validated under section 117 of the finance act, 2000.ld. .....

Commissioner of C. Ex. Vs. Eid Parry Confectionery Ltd.

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

Reported in : (2005)(179)ELT447Tri(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 ..... affected 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).furthermore, undisputedly, the demands raised by the department, in these cases, are far beyond the period of limitation prescribed under section 73 of the finance act, 1994.7. ..... 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 14-5-2003 (date on which the finance act, 2003 received ..... 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 ..... but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of ..... both the demands are barred by limitation prescribed under section 73 of the finance act, 1994. .....

Futura Fibres and Futura Polymers Vs. Cce

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

..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period 16.07.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of `goods transport' service and `clearing and forwarding ..... such demands are not affected 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 ..... 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 14.05.2003 (date on which the finance act, 2003 ..... or purported to have been 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 received 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 ..... but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the ..... counsel for the assessees has submitted that, as the subject show-cause notices were issued after 12/05/2000 (the date on which the finance act, 2000 received presidential assent), the demands of service tax raised therein are hit by the apex court's ruling in laghu udyog bharati ..... limitation prescribed under section 73 of the finance act, 1994. .....

Standard Fireworks Industries Vs. Cce

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

Reported in : (2008)13STJ333CESTAT(Chennai)

..... the amendment brought to the said finance act or the rules framed thereunder did not have the effect of bringing assessees like the appellants within the fold of section 73 as per the ruling of the apex court in ..... 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. ..... /- with interest, under section 73 r/w section 71a of the finance act for the above period. ..... on, under the finance act, 2003, section 71a was inserted in the finance act, 1994. ..... his order was revised by the commissioner under section 84 of the finance act, 1994 and the demand of tax of ..... scn in the instant case was issued only on 3-4-2004 and the same was under section 73 of the finance act, 1994. ..... /- was also confirmed against the assessee for the period 16-11-97 to 2-6-98 under section 73(1)(b) of the above finance act. ..... , 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 ..... 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. .....

Commissioner of Central Excise Vs. Vishnuram Textiles Pvt. Ltd.

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

Reported in : (2004)(98)ECC129

..... 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 " ..... 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 ( ..... 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 14.5.2003 (date on which the finance act, 2003 received presidential assent). ..... but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati ( ..... rule allowed a grace period of six months from 13.5.2003 for filing service tax return, to those assessees who had not so far filed return in terms of the amended provisions of the finance act, 1994. ..... 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, 1994 and imposed penalties on the assessee under sections 76 and 77 of the said act. .....

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 ..... such demands are not affected 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 ..... 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 months from 12.5.2000. ..... 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 ..... but these rules were held to be ultra vires section 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu ..... on 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 section 117 of the finance act, 2000. .....

Cce Vs. Super Sales Agencies Ltd.

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

Reported in : (2005)(119)LC192Tri(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 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). ..... later on, the finance act, 2003, make 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 14.5.2003 (date on which the finance act, 2003 received presidential assent). ld. ..... but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati (supra). ..... the rule allowed a grace period of six months from 13.5.2003 for filing service tax return, to those assessees who had not so far filed return in terms of the amended provisions of the finance act, 1994. ..... 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. .....

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 as ..... such demands are not affected 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 ..... 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 assent ..... 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 ..... but these rules were held to be ultra vires, section 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati ..... , the demands raised by the department, in these cases, are far beyond the period of limitation prescribed under section 73 of the finance act, 1994.gujarat carbon & industries ltd. v. .....