Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... of service tax of rs.14.98 lakh and penalty of rs.15.00 lakh imposed under section 78, and penalty of rs.5,000/- under section 77 of the finance act, 1994. 2. at the outset, ld. authorized representative for the applicant submits that the ld. commissioner (appeals) has not decided the issue on merit, but dismissed their appeal for non-compliance ..... decided on merit, but the ld. commissioner has dismissed the appeal before him for non-compliance with the provisions of section 35f of the central excise act, 1944, as applicable to service tax cases. he has no objection in remanding the matter for deciding the issue afresh. 4. after hearing both sides for some time, we find that the appeal itself could .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... , j. 1. this is an application seeking waiver of predeposit of service tax of rs.25.88 lakh and penalty of equal amount imposed under section 78 of the finance act, 1994. 2. at the outset, ld. ca for the applicant submits that the ld. commissioner (appeals) had not decided the issue on merit, but dismissed their appeal on the ground ..... a fair offer to deposit rs.5.00 lakh. 3. ld. ar for the revenue fairly concedes that the issue has not been decided on merit. therefore, he has no objection in remanding the matter. 4. after hearing both sides for some time, we find that the appeal itself could be disposed of, at this stage. accordingly, with the ..... find that the ld. commissioner (appeals) had not decided the issue on merit, but dismissed the appeal on the ground of failure to deposit the directed amount. 4.2.after hearing the ld. ca for the appellant, we find that the issue rests on appreciation of evidences and is debatable one. considering the financial condition of the appellant company .....
Tag this Judgment!Court : Kolkata Appellate
..... . in the provisional certificate issued on january 2, 1998 proposed location of the factory was shown as 20c, belur road, block no.1, lilloah, howrah;ii. subsequently, the factory was shifted to panchpara, p.o. radhadasi, dist. hooghly;iii. petitioners registration under 1994 act was cancelled on april 4,2003;iv. ..... the petitioner used the land and factory shed of another dealer namely m/s. chandana property on monthly rent;v. power connection was taken from another dealer namely sri pradip chemical works; andvi. no ..... to obtain a registration with the directorate of cottage and small scale industries, is equally devoid of any substance. the said act came into force with effect from october 2, 2006 and the state government has framed west bengal incentive scheme, 2007 with effect from april 1, 2007. the writ- .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... of roads, but relates to repair and maintenance of roads. we find that in view of the retrospective amendment to the finance act, 1994 by virtue of sections 97 and 98 of the finance act, 2012, no service tax be leviable in respect of management, maintenance and repairing of roads during the period from 16th june, 2005 to ..... 2009-10, the applicant provided taxable services under the category of commercial or industrial construction servicesunder sub-clause (zzq) of clause (105) of section 65 of the finance act, 1994. the services primarily rendered by them relates to widening of roads and construction of bituminous roads, filling the potholes, depressions etc, with bituminous macadam, relaying, ..... for the applicant despite notice. heard the ld. a. r. for the department. 2. this is an application for waiver of predeposit of service tax of rs.3.15 crores and equal amount of penalty imposed under section 78 of the finance act, 1994. 3. it is seen from the record that during the relevant period i. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... j. 1. this is an application for waiver of predeposit of service tax of rs.4.71 crores and equal amount of penalty imposed under section 78 of the finance act, 1944. 2. at the outset, the ld.c.a. appearing for the applicant, has submitted that during the period from 2005-2006 to 2009-2010, they have rendered services ..... to various clients by way of erection, commissioning, installation of cement plants. he submits that the ld. adjudicating authority has confirmed the demand denying the benefit of notification no.1/2006-st dated 01.03.2006. it is his submission that in execution of the contract of various cement plants, the applicant purchased the raw materials for ..... the fact that even though the applicants have purchased and used the raw materials in execution of the said services, the department has denied the abatement under notification no.01/2006-st dated 01.03.2006. prima-facie, from the records placed before us, we find that the appellant had purchased and used the materials in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... period involved in the present case is from 2005-2006 to 2006-2007. he submits that in view of the retrospective amendment, vide section 97 and 98 of the finance act, 2012, no service tax is leviable on the repair and maintenance service of roads. 3. per contra, the ld. a.r. for the revenue submits that the applicant had ..... and repair of roads. it is their contention that the said services were retrospectively exempted from levy of service tax by virtue of section 97 and 98 of the finance act, 2012. we find that the facts whether the entire services were relating to repair and maintenance of roads, needs to be ascertained by the ld. commissioner as the ..... seeking waiver of pre-deposit of service tax of rs.57.90 lakhs and penalty of equal amount imposed under section 78 of the finance act and rs.5,000/- under section 77 of the finance act, 1994. 2. the ld. chartered accountant for the applicant submits that the entire service charges on which demand has been confirmed relates to repair and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
dr. d.m. misra, j. 1. heard both sides. 2. this is an application for waiver of predeposit of service tax of rs.1.75 crores and equal amount of penalty imposed under section 78 of the finance act, 1994. 3. at the outset, the ld. c.a. appearing for the applicant, has submitted that during the period from october, 2005 to march, 2010 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... the ld. commissioner (appeals) has dismissed their appeal on the ground of non-compliance with the direction of predeposit of rs.2.00 lakhs by 30.04.2011. he submits that even though they ..... dr. d.m. misra, j. 1. heard both sides. 2. this is an application for waiver of predeposit of service tax of rs.4.02 lakhs and equal amount of penalty imposed under section 78 and penalty of rs.1,000/- imposed under section 77 of the finance act, 1994. 3. at the outset, the ld. consultant appearing for the applicant, has submitted that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... initially the payment of dot has not been accepted by the department as discharge of their service tax liability since the amount has not been paid to the ministry of finance, deptt. of revenue, after the appellant separated from dot. however, from the orders submitted by the ld.chartered accountant, we find that the commissionerates at jamshedpur and ..... case is similar to the appeals decided by this tribunal vide appeal nos.125/08, 51/07 and07/07. he submits that while passing ..... dr. d.m. misra, j. 1. heard both sides. 2. this is an application for waiver of predeposit of service tax of rs.12.75 crores and equal amount of penalty imposed under section 78 of the finance act, 1994. 3. at the outset, the ld.c.a. appearing for the applicant, has submitted that the issue involved in the present .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... , j. 1. this is an application for waiver of predeposit of service tax of rs.59.69 crores and equal amount of penalty imposed under section 78 of the finance act, 1994. 2. at the outset, the ld.consultant appearing for the applicant, has submitted that the impugned order has been passed in gross violation of principle of natural justice as the order ..... ex-parte by the ld. commissioner. he submits that on similar circumstances for the earlier period, this tribunal has remanded the matter for re-consideration of the issues vide order no.s-422/a-180/kol/2013 dated 01.07.2013. 3. the ld.a.r. for the revenue has been directed by the bench to examine the facts as to .....
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