Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 1,025 results (0.132 seconds)

Tej Control Systems Pvt. Ltd. Vs. Commissioner of Central Excise, Than ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... arising for consideration in this are as follows:- 2.1 the appellant, m/s.tej control systems pvt. ltd. thane, are manufacturers of goods falling under chapter 85 of the central excise tariff act, 1985. they have two registrations, one under the central excise act and other under the finance act, 1994 for the purpose of service tax. the ..... (appeals), who vide impugned order dismissed their appeal. hence, the appellants are before me. 3. the ld. advocate for the appellant submits that there is no dispute about the fact that they made the payments even before the issuance of the adjudication order. the only mistake committed by them was that instead of quoting ..... excise registration number they had quoted service tax registration number in the payment challans. there is no dispute of the fact that the government has received money whatever is due from them. therefore, the question of asking them to pay the amount again is .....

Gujarat Carbon and Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(174)ELT78Tri(Mum.)bai

..... this appeal is directed against the order-in-revision passed by the commissioner of central excise & customs, vadodara, under section 84 of the finance act, 1994. the matter pertains to demand for service tax.2. the brief facts are that the appellants are engaged the services of transport operators during the period 16.11.1997 to 1.6.1998. they ..... of taxable service for that quarter has escaped assessment or has been under assessed, 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 ..... return under section 70. the liability to file return is cast on the appellants only under section 71a which was introduced in the finance bill, 2003. thus, during the period in question, no notice could have been issued under section 73 for non-filing of return under section 70. this is because that service receiver is .....

Express Hotels Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)2STR367

..... impugned order, the commissioner demanded service tax of rs. 3,01,858.37 and imposed various penalties under sections 76,77,78 of chapter v of the finance act, 1994. the commissioner held that the service provided by the applicant fall under the service "convention services" whereas, the applicant claims that these services are defined ..... of the nature of service provided by him and such services always were understood as 'mandap keeper service'. the commissioner however, relied upon a subsequent circular no. st-51/13/2002 dtd. 07/01/2003, and held that the applicant was providing a service which is specifically covered under 'convention service' and ..... has failed to register himself attracting penal provision as well as invocation of larger period of limitation.2. heard both sides. it is evident form the nature of services such as the ones provided (conference facilities, overhead projectors, table mikes etc,) do fall .....

Transweigh (India) Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(170)ELT527Tri(Mum.)bai

..... service tax authorities. the said collection of technical service charges, were revealed only during the audit.4. in terms of section 65 (18) of the finance act, 1944, "any professionally qualified engineer or engineering firm who either directly or indirectly renders any service, consultancy or technical assistance in any manner to a ..... service tax on the services rendered by such consulting engineer".5. before the adjudicating authority, the appellants contended that they manufactures (i) industrial weighing machine (ii) material handling systems (iii) process automation and (iv) bagging and weighing machines, and the installation and commissioning of the aforesaid machines are done at the ..... before us the appellants having rendered the services of a consulting engineer to a client, are liable to the service tax. we accordingly find no reasons to interfere with the orders passed by the lower authorities. accordingly, the appeals fail and the same are rejected and the orders of the lower .....

Zee Telefilms Ltd. and Star India Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(110)ECC582

..... above. the question involved in this case is purely a question of interpretation of law and there was no clarity. this would be a reasonable cause for non-payment of service tax. (ii) section 80 of the finance act 1944 provides that notwithstanding anything containing in the penal provisions of section 76, section 77, section 78 ..... 5% of the sum equivalent to the advertisement tariff otherwise payable by the advertisers calculated by reference to the appropriate rate card.2.3 extract of the relevant statutory provision of chapter v of finance act, 1994 relating to advertising agency service, as they exist, at the material time are: advertising agency" means, any commercial ..... and section 79 no penalty shall be imposable on the assessee for any failure referred to in the said .....

Mukta Arts Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(167)ELT85Tri(Mum.)bai

..... total amount of receipt from the various manufacturers of the goods whose product has been advertised, in terms of provisions of section 65(3) of chapter v of finance act, 1994. it has been held by the lower authorities that the definition of "advertising agency" is very wide and includes any commercial concern engaged in providing any ..... service connected with the making, preparation, display or exhibition of advertisements. our attention is also drawn to the trade notice no. 1/96-st, dated 31-10-96 wherein it has been clarified that "if the film producer chooses to charge the client directly, for the film or ..... the appeal filed by the appellant on the ground of non-deposit of entire duty and penalty as directed by him vide the stay order dated 12-8-2003.2. we find that the said demand has been confirmed against the appellant on the ground that by displaying the advertisement of various products in movie "yaadein", produced .....

Victor Gaskets India Ltd., Bosch Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2008)10STR369

..... 2004 to may, 2006. the appellants herein are engaged in the manufacture of m.v. parts falling under chapter 87 of central excise tariff act, 1985.6. in appeal no. e/1267/2007-mum relating to m/s. bajaj electricals limited, the inadmissible cenvat credit involved is rs. 33,956/- for the period ..... premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation ..... tax paid on business related activities, which are specified in the expanded inclusive definition of "input service".9. the expression used in the said rule 2(1) is "such as" which means that the stipulated activities that follow the said expression in the definition are only illustrations and not limitations. this .....

Nestle India Ltd. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1997)(72)LC594Tri(Mum.)bai

..... food and is a versatile machine used primarily for the purpose of drying various products like milk, butter milk, various kinds of glue, paints, baby foods, etc. from para 2 of the order recorded by shri i.j. rao, learned member (t), it is abundantly clear that the classification of the goods has been held to be under heading 8419 ..... (xii)] of the table annexed thereto it was rejected for the reason that the machine was for use in food industry. hence this appeal.2. the first contention of the learned counsel is that since the assessee's appeal on classification under chapter heading 8419.39 attracting duty @ 50% + 25% : 15% (25% is the ..... duty is prescribed under the finance act (even though, there is only one order of assessment by the customs authorities). therefore, we hold that the appellants were not automatically entitled to refund of auxiliary duty stated to have been paid by them in excess.4. turning to the merits of the claim for exemption, we find that serial no. 11(xii) of the .....

Bajaj Auto Ltd. Vs. Commissioner of C Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(179)ELT481Tri(Mum.)bai

..... that the requirement to issue a certificate for deduction of tax at source is applicable under the income tax act 1961 and there is no provision for payment of service tax, as no such procedure for issuing certificate existed under the finance act, 1994 or the service tax rules. the ld. counsel supports this argument with reference to the provisions ..... (hereinafter referred to as khi) in respect of consulting engineering services rendered by khi together with interest as per section 75 of the finance act, 1994 and imposition of penalty of rs. 3,84,500/-.2. the brief facts of the case are that bal manufacture, inter alia, motor vehicles falling under chapter 87 of the schedule to ..... made by bal directly to the government of india on behalf of khi and bal will send certificates of such tax payments to khi. in the agreement dated 2-2-2000, article 6 deals with payment. article 6.1 provides that in consideration of supply of know how, technical information and assistance by khi, bal shall pay .....

Mahindra and Mahindra Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(186)ELT216Tri(Mum.)bai

..... mumbai.1.6 hence this appeal against letter dated 11.08.2004 of jt.commissioner.2.1 the appeal was heard. lot of interesting and learned plea were made by both sides on the interpretation of rule 6b, the levy of education cess under finance act and catena of decision were relied upon. the ld.dr. is in the last ..... case you are finding any difficulty in adopting this procedure, you may exercise your option for maintaining separate account in terms of rule 6 (2) of the said rule. as regards to para no. 2 of your letter dated 04.08.04, you have stated that you will be paying an amount to 8% of the total price after ..... steel corporation 2003 (154) elt 12 sc has held that such communications made of decisions by collector and thereafter order passed by a superintendent based on collectors decision no appeal could be entertained and maintanle in cegat. following this settled position, this present appeal against the order of commission communicating the approved decision of commission is required .....