Judgment Search Results Home > Cases Phrase: finance no 2 act 2004 Sorted by: old Court: customs excise and service tax appellate tribunal cestat tamil nadu Page 1 of about 185 results (0.207 seconds)

Atlanta Vs. Cce

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

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

..... this clause was inserted under the finance act, 2004. ld. ..... 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. .....

Hyundai Motors (India) Ltd. Vs. Commissioner of Service Tax

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

Reported in : (2007)5STR221

..... the provision for invoking the extended period of limitation was inserted in the finance act, 2004 on september 10, 2004. ..... with reference to section 65(7) of the finance act, 1994, learned counsel submits that "a person liable for paying service tax" is an assessee and that the appellants have been recognised as an assessee for the purpose of levy of service tax. ..... learned counsel has also referred to rule 11 (transitional provision) of the above rules in his endeavour to show that credit on input services available to the appellants prior to september 10, 2004 (the date on which the above rules came into force) could be utilised after that date. ..... learned senior counsel has extensively referred to a few provisions of the cenvat credit rules, 2004. ..... the entire demand is for the period may 14, 2003 to september 30, 2004. ..... 60 lakhs being unutilised credit lying as on september 30, 2004. ..... 1.38 crores under rule 14 of the cenvat credit rules, 2004. .....

Bombay Burmah Trading Vs. Commissioner of Central Excise

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

Reported in : (2007)(123)ECC375

..... the demand is under section 93 of the finance act, 2004, which lays down that the education cess levied under section 91 in the case of goods specified in the first schedule to the central excise tariff act, 1985, being goods manufactured or produced, shall be a duty of excise at the rate of 2% calculated on the aggregate of all duties of excise (including special duty of excise or any other duty of excise but excluding education cess on excisable ..... the purpose of levy of education cess on any kind of duty of excise, the latter should be leviable and recoverable by the central government in the ministry of finance vide board circular dated 10.8.04 read with section 93 of the finance act, 2004. ..... goods) which are levied and collected by the central government in the ministry of finance (department of revenue) under the provisions of the central excise act, 1944 or under any other law for the time being in force.the original authority demanded education cess on the cess levied by the central government in the ministry of commerce from ..... it is clear that the tea cess levied from the assessee was not one levied by the central government in the ministry of finance but one levied by that government in the ministry of commerce. ..... that cess on tea, leviable under section 25 of the tea act, 1953, is a levy by the central government in the ministry of commerce has been established .....

Tafe Ltd. Vs. Cce

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

Reported in : (2008)(124)ECC193

..... education cess under section 93 of the finance act, 2004 is one levied as a duty of excise at the prescribed rate, on the aggregate of all duties of excise which are levied and collected by the ..... issued a show-cause notice demanding education cess (leviable under section 93, finance act 2004) as a percentage of the automobile cess so paid. ..... 10.8.2004, the central board of excise and customs themselves had clarified that only such duties which were (a) levied and collected as duties of excise/customs and (b) were both levied and collected by the department of revenue should be taken into account for collecting education cess leviable under section 93 of the finance act, 2004. ..... dated 28.12.1983 of department of heavy industry issued under sub-section (1) of section 9 of the act.rule 3 of the said rules adopted the relevant provisions of the central excise act and the central excise rules for the purpose of collection of the cess, refund of the cess ..... in the ministry of finance (department of revenue) under the provisions of the central excise act or under any other law for the time being ..... during the period august 2004 to december 2005, they had paid automobile cess leviable under the industries (development and regulation) act 1951, on their products when cleared ..... in the ministry of finance (department of revenue), though collected by officers of ..... we have independently examined the relevant provisions of the industries (development and regulation) act and the rules frames thereunder. .....

Rajshree Sugars and Chemicals Vs. Cce (St)

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

Reported in : (2008)11STR67

..... he also imposed penalties on the assessee under various provisions of the finance act and cenvat credit rules, 2004 (ccr). .....

Nypro Forbes Products Ltd. Vs. Commissioner of Service Tax

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

Reported in : (2008)13STJ320CESTAT(Chennai)

..... the dr has also made an endeavour to show, by referring to certain provisions of the agreement, that technical assistance of the kind envisaged under section 65(31) of the finance act, 1994 was also rendered to the appellants by their foreign collaborator and that the fee paid by the appellants was in consideration for such service as well.4. ..... commissioner's findings and particularly points out that, against certain decision of the tribunal against the revenue on the question whether transfer of technology by a foreign company to an indian company is exigible to service tax under section 65(31) of the finance act, 1994 [consulting engineer], the department has filed appeal, which is pending before the hon'ble supreme court. ..... it is submitted that it is covered by 'intellectual property service' introduced for the first time in the finance act 1994 in september 2004. ..... section 65(31) of the finance act, 1994 defines 'consulting engineer' as any professionally qualified engineer or any engineering firm, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering. ..... 1,000/- imposed on them under section 77 of the finance act, 1994. ..... apparently, the service in question in the instant case is an intellectual property service on which service tax was not leviable prior to september 2004. .....

Parveen Travels (P) Ltd. Vs. Commissioner of Service Tax

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

Reported in : (2008)11STR357

..... a reading of the hon'ble high court's judgment, we note that the requirement for the purpose of section 65(52) of the finance act, 1994 has been conclusively set out in para 29 of the high court's judgment and, accordingly, for a vehicle to be classified as a "tourist vehicle" for purposes of section 65(52) of the finance act, it is not necessary that it should satisfy the specifications and confort levels enumerated under rule 128 of the central motor vehicles rules ..... expression 'any mode of transport' employed under section 65(115) of the finance act, 1994 indicates this legal position.in other words, for the period after october 2004, want of prima facie case for the appellants is absolute.4. ..... tour operator' was covered by section 65(52) of the finance act, 1994 upto october 2004 and by section 65(115) for the subsequent period ..... , the case of the revenue is that the above vehicles which operated as 'contract carriages' were used for operating tours and hence answered the description 'tourist vehicles' given under section 65 of the finance act, 1994 and that the only requirement for treating such vehicles as tourist vehicles was that there must be a permit issued under the motor vehicles act or the rules framed thereunder. ..... these decisions are not relevant for arriving at a decision for the period after october 2004 inasmuch as the amended definition of "tour operator" under section 65(115) does not make it mandatory that the vehicle operated by the tour operator should conform to .....

Cce Vs. Veleo Friction Material India

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

Reported in : (2005)(185)ELT78Tri(Chennai)

..... mumbai) = (2004-tiol-710-cestat-mum), has contended that transfer of technical know-how was not a taxable service under the finance act 1994.referring to the show-cause notice, ld. ..... provision of the above agreement for sustaining the demand of service tax in question, they have not shown that, on the facts of this case, article 5 or article 6 provide for technical assistance of the kind taxable under finance act, 1994. ..... the show-cause notice, obviously, treated the transfer of technology as a service and brought it within the ambit of "consultancy, advice or technical assistance" within the meaning of these terms occurring in clause 18 of section 65 of the finance act, 1994. ..... vs cce - 2004 (172) elt 400 (tri. .....

Best Call Taxi India Pvt. Ltd. Vs. Commissioner of C. Ex.

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

Reported in : (2006)STR28

1. the lower authorities have imposed penalties of rs. 22,615/-and rs. 1,000/- under sections 76 and 77 respectively of the finance act, 1994, on the appellants. after examining the records and hearing both sides, i find that the service tax was paid with interest on 9-2-2004, before the order-in-original was passed. the order-in-appeal was passed on 2-9-2004. the appeal is, by and large, based on the ground that the appellants are not liable to pay service tax at all. surprisingly, when they paid service tax, they did not do so under protest, nor did they choose to file a refund claim till date. hence it is too late for them to challenge the tax liability. the only question which would arise for consideration in the appeal is whether the above penalties are sustainable. on this question, i have heard both sides. it is found that the penalty imposed on the assessee under section 76 is the minimum imposable thereunder, while the penalty imposed on them under section 77 is what was fixed thereunder. prima facie, there is no good case for the appellants against either of these penalties.nevertheless, having regard to the fact that the tax was paid with interest during the course of adjudication of the case, i am not asking them to make full deposit of the penalties. they shall deposit 50% of the penalties within 4 weeks and report compliance on 29-7-2005.

Visteon Automotive Systems India Vs. Commr. of C. Ex.

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

1. the lower authorities have demanded rs. 62,35,745/- from the appellants towards service tax on the amounts of royalty paid by them to their foreign collaborator during the period october, 1998 to march, 2002. they have also imposed penalties on the assessee. ld. counsel for the appellants submits that royalty paid for technical know-how involving intellectual property was not taxable under the finance act, 1994 prior to 10-9-2004. even if such service be assumed to be taxable under the said act, the benefit of exemption under notification no.18/04-st, dated 10-9-04 is available to the appellants in respect of the intellectual property right acquired by them during the period of dispute. ld. counsel has also relied on the following decisions of this tribunal.aviat chemicals p. ltd. v. cce, mumbai 5. we have found a strong prima facie case for the appellants on the strength of the case law as well as the notification ibid. accordingly, there will be waiver of pre-deposit and stay of recovery in respect of the amounts of tax and penalties.