Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Sorted by: recent Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 1,933 results (0.147 seconds)

Real Mathematic Classes Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... and commissioner of central excise, ludhiana v. sigma steel tubes context of section 11ac of the central excise act which is pari materia to section 78 of the finance act, 1994 and therefore, lends no assistance to the appellant. section 78 of the act provides for imposition of penalty in cases of fraud, collusion, wilful mis-statement or suppression of facts ..... the date service tax became payable till the actual date of payment under section 76 of the finance act, 1994. the order was passed in exercise of suo moto revisional power under section 84 of the finance act. section 84 of the act lays down that the commissioner may call for the record of proceedings in which an adjudicating authority ..... for everyday during which such failure continues.... provided that the total amount of the penalty payable in terms of this section shall not exceed a service tax payable.2. on a bare reading it is evident that where any person liable to pay service tax, fails to pay the same, he is liable to pay in .....

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 .....

Commissioner of Central Excise Vs. Chambal Motors (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... i.e. after deducting a portion of the commission passed on to the consumers of the assessee for whom the assessee had arranged for the finance from the banks.4. in service tax appeal no. 241 of 2006, the revenue has challenged the same impugned order of the commissioner (appeals) setting-aside the order-in-original made on 18 ..... out of their income and out of which some amount was passed on to the customers as held in the adjudicating orders. it was further observed that, there was no input or output service concept in the context of banks providing the service to their customers. the commissioner (appeals) held that the service provided by the present respondent- ..... for this service from the bank, they retained only 1% to 2%, and passed on the remaining amount to the customer as discount.2.1 the adjudicating authority confirmed the demand of rs. 1,67,278/ under section 73(1) of chapter v of the finance act, 1994, adjusted the amount of rs. 58,954/-, which was already paid by the assessee .....

Rambagh Palace Hotels Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)12STJ210CESTATNew(Delhi)

..... the definition of 'mandap', which has defined in sub-section (66) of section 65 of chapter v of the finance act, 1994, means, "any immovable property as defined in section 3 of the transfer of property act, 1882 and includes any furniture, fixtures, light fittings and floor coverings therein let out for a consideration for organizing any ..... a person who allows temporary occupation of a mandap for a consideration for organizing any official, social or business function". for rendering output service as 'mandap keeper', no separate account was maintained.in such cases, as per rule 3(5) of the said rules, where services chargeable to service tax as well as exempted services or ..... were installed at the reception counter and the services were connected through epabx system, the appellant was not entitled to cenvat credit of input service on telephone facilities.2. it, prima facie, appears that, while the authorities below have taken note of sub-rule (6) of rule 3 of the service tax credit rules, .....

CalvIn Wooding Consulting Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR411

..... that, the service provider had provided "consulting engineer" service under section 65(31) of chapter v of the finance act, 1994. in the service tax appeal no. 172 of 2005 (filed by the revenue) and service tax appeal no. 162 of 2005 (filed by the service provider), the show cause notices alleged that, the nature of service ..... 2000 to march, duties payable in india shall be borne by grasim. the adjudicating authority had found that, the recovery could be made from the original noticee no. 2 (recipient of service grasim) on the basis of the said contract dated 20th june, 1997, under which it was clearly mentioned that, the tax liabilities in india ..... hardly constitute a binding precedent. the learned counsel also relied upon the decision in motherson pudenz wickmann ltd. v.commissioner of central excise, noida reported in 2006 (2) str 63 (t), for the proposition that, the commissioner cannot travel beyond the scope of the show cause notice. the learned counsel submitted that, mere deduction .....

Aditya Cement Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)9STJ6CESTATNew(Delhi)

..... be notified by the central government. the central government vide notification no. 36/2004 - s.t.dated 31.12.2004 notified the following service receivers as liable to pay the service tax: in exercise of the powers conferred by sub-section (2) of section 68 of the finance act, 1994 (32 of 1994), the central government hereby notifies the ..... revenue to direct the appellant to discharge the service tax liability as service receiver, on the face of the fact that notification under section 68(2) of the finance act, 1994, was issued by the central government only on 31st december 2004.if the contention of the learned sdr is to be accepted, then there was ..... no necessity for the government to issue notification no. 36/2004-st notifying the service receiver from non-resident having no office, to pay service tax as receiver. by issuing the .....

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, .....

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 .....

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/ .....

Pratik Marbles (P) Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC457

..... representative appearing for all the applicants strongly contended that since there was no recovery machinery provided, no action arising out of the issuing show cause notices for the period in question could have been initiated by the service tax authorities, under the provisions of section 73 of chapter 5 of the finance act, 1994. the learned authorised representative placed reliance on the decision of ..... the hon'ble supreme court in commissioner of central excise, meerut-ii v. l .....