Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 1,933 results (0.741 seconds)

Collector of Central Excise and Vs. Papyrus Papers Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(24)ECC150

..... excise v. crescent dyes & chemicals, supra that while making the said observations in para 8, the provisions of sub-section (3) of section 50 of the finance (no. 2) act, 1980 and the customs, central excise and gold (control) removal of difficulties order, 1982 were not noticed, nor they were brought to the notice of the ..... general or special order which appears to be necessary or expedient for the purpose of removing such difficulty, under sub-section (3) of section 50 of the finance (no. 2) act of 1980. exercising these powers the central government passed "the customs, central excise & gold (control) removal of difficulties order, 1982 making the provisions of this ..... appeal) by the department or by the concerned party the legislature itself empowered the central government under sub-section (3) of section 50 of the finance (no. 2) act, 1980 to pass any general or special order to do anything not inconsistent with the amended provisions which appear to be necessary or expedient for the .....

Prahlad Singh Chadha Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1996)(88)ELT200TriDel

..... , bus chassis etc. was entitled to concessional rate of sales tax applicable to "raw materials (inputs)". it was held :- "raw material is not defined in the act. it has, therefore, to be understood in the ordinary and well-accepted connotation of it in the common parlance of the persons who deal with it. the ordinary common ..... importer was an actual user (non-industrial) owning 40 vehicles, and needed the goods for servicing. the department contended that they were consumer goods attracting serial no. 121 of appendix 2 part b of the policy.definition of "consumer goods" in the relevant policy was the same as the one in the subject policy. the tribunal affirmed ..... did not possess.accordingly various items of goods were confiscated under section 111(m), or section 111(b) or section 111(m) and (b) of the customs act, 1962 respectively. however, redemption was allowed on payment of separate amounts as fine in regard to each bill of entry. six containers were also confiscated, allowing redemption .....

Cce Vs. Shri Dhaneshwar Chakresh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(114)ECC323

..... the original receipt books and other documents produced by the respondent in proof of his actual income from photography services.7. the provisions under section 85(4) of the finance act, 1994 reads as under: the [commissioner] of central excise (appeals) shall hear and determine the appeal and, subject to the provisions of this chapter, pass such ..... appeared from the department. hence, appeal is being decided based on the submission made by the appellants. 5. it is seen from the impugned order that there is no evidence to show that the appellants have collected rs. 1,68,000/- from the customers in respect of services rendered on photography. the show cause notice does not ..... this appeal is directed against order in appeal dated 19/05/06, that upheld the order in original which confirmed the reduced service tax but reduced penalty.2. the relevant fact that arise for consideration are the respondent was issued a show cause notice for the demand of service tax for the period 16/07/ .....

Onkar Travels (P.) Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)10STT244

..... , were assessed finally by the superintendent of service tax. a show cause notice was issued by the deputy commissioner of service tax under section 74 of the finance act, 1994, to enhance the assessment, and a allegation of short levy was made on the appellant. the adjudicating authority confirmed the demand and also imposed penalty, ..... larger period of time is not applicable in this case as the appellant has provided all the information to the jurisdictional superintendent of service tax. there was no escapement of the service tax, inasmuch, that the superintendent service tax, never directed the appellant to produce any documents during the assessment.4. the learned departmental ..... can be issued within 2 years of date of the order.5. considered the submissions made by both sides and perused the records i find that the st3 return filed by the appellant during the relevant period were assessed finally by the superintendent, service tax under section 71 of the finance act, 1994. the period .....

Arvind Motors Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)9STR464

..... (appeals) passed on 11.12.2006 upholding the penalties imposed by the adjudicating authority under the provisions of section 75-a, 76 and 78 of chapter v of the finance act, 1994.2. the appellant was authorised dealer of hyundai cars and was also providing service in relation to promoting and marketing various car loan schemes of the bank and financial institutions. the ..... proceeding on such assumptions because the provisions of section 80 of the finance act, 1994 do not have any parallel in section 11-ac of the central excise act, 1944. under section 80 of the said act, it is provided that, notwithstanding anything contained in the provisions of sections, 76, 77 & 78, no penalty shall be imposed on the assessee for any failure referred to .....

Ruby Woollen (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(81)ECC796

..... it became clear that service tax was leviable and chargeable from the assessee during the period 16-11-1997 to 2-6-1998 and in accordance with the provisions of section 117 of finance act, 2000 interest at a rate of 24% per annum also became chargeable on late payment of the amount of tax.5. the ..... order passed by the learned commissioner is vague and did not specify clearly the action contemplated; that there was no justification for passing an order imposing service tax; that the order was harsh and illegal; that there was no evidence against the appellant that they have done anything wrong or there was mala fide intention. it has, ..... .with the introduction of sections 116 and 117 of the finance act, 2000 service tax became payable retrospectively. hence there was nothing wrong in the order of the learned commissioner reviewing the order passed by the deputy commissioner drop ping proceedings. in the circumstances we find no legal or factual infirmity in the order passed by the learned .....

L.H. Sugar Factories Ltd. and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(93)ECC224

..... . capital goods and finished goods etc. during 16.11.97 to 1.6.98 and had not paid service tax @5% as required under chapter v of the finance act, 1994 as amended subsequently.2. it is admitted that all the appellants in the course of their business had utilized services of goods transport operators. as per provisions of ..... value of taxable service for the quarter has escaped assessment or has been under assesseed, or any sum has erroneously been refunded, or (b) notwithstanding that there has been no omission or failure as mentioned in clause (a) on the part of the assessee, the assistant commissioner of central excise or, as the case may be, deputy commissioner of ..... been under assessed, or service tax has not been paid or has been short paid or any sum has erroneously been refunded, or (b) notwithstanding that there has been no omission or failure as mentioned in clause (a) on the part of the assessee, the assistant commissioner of central excise or, as the case may be, deputy commissioner .....

Sara Services and Engineers Pvt. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... appellant to pay service tax amount rs. 1,43,564/- and imposed penalty of the like amount under section 76 of the finance act and also a penalty of rs. 2,000/- under section 77 of chapter 5 of the finance act, 1994.2. the learned authorised representative for the appellant has contended that earlier on 16-11-1998, a show cause notice was issued on ..... of the said services was introduced on 7-10-1998. therefore, the search proceedings on 20th may, 1998, for which show cause notice was issued on 16-11-1998, has no bearing on the issue of limitation so far as the notice dated 1st july, 2004 is concerned.4. we have gone through the relevant material on record and it appears .....

R.K. Marble Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(115)ECC27

..... and perused the record. i find from the facts of the case that the show cause notice has been issued (as reproduced in paragraph 2 above) indicates that the demand has been issued under section 73 of the finance act, 1994. this very amendment was an issue before the tribunal in the case of l&h sugar factories (supra) wherein the tribunal has ..... has been under assessed, or service tax has not been paid or has been short paid or any sum has erroneously been refunded, or (b) notwithstanding that there has been no omission or failure as mentioned in clause (a) on the part of the assessee, the assistant commissioner of central excise or, as the case may be, deputy commissioner of central ..... side the penalty imposed on the appellants.3. the learned advocate submits that the issue is squarely covered by the decision of the tribunal in their own case vide order no. 244/06-sm dated 3.11.06. it is also his submission that the issue is also squarely covered by the decision of the tribunal in the case of .....

Gopsons Papers Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)8STT199

..... which the appellant was ordered to pay a penalty of rs. 51,481/- under section 76 of chapter v of finance act, 1994 and a penally of rs. 1,000/ under section 77 of the said act.2. the learned counsel for the appellant pointed out from the government of india, central board of excise & customs letter dated ..... service tax on the goods transported by road, committed before 31st december, 2005, the consequences should be limited to recovery of tax with interest, payable thereon. no penalty should be imposed on such defaulters unless the default is on account of deliberate fraud, collusion, suppression of facts or wilful mis-statement or contraventions of ..... the provisions of service tax with intent to evade payment of service tax". there is no finding against the applicant that the default was on account of deliberate fraud, collusion, etc.therefore, prima facie, imposition of penalty for the period in question, .....