Judgment Search Results Home > Cases Phrase: indian ports act 1908 section 21 improperly discharging ballast Court: customs excise and service tax appellate tribunal cestat ahmedabad Page 1 of about 1 results (0.171 seconds)

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... provisions other than clause (q) of section (2) of the major port trusts act, 1963 or any provisions other than clause (4) of section (3) of the indian ports act, 1908 are not applicable to interpretation of port service defined under section 65(82) of the finance act, 1994 in absence of statutory intention thereof. ..... it is the submission that the allegation as to appellant had split their contract values and billed separately for stevedoring services, lighterage services and transportation within the port, so as to avoid liability to service tax on the entire consideration, is totally wrong observation in as much as, the appellant has suo moto started discharging service tax under the head of cargo handling services w.e.f. ..... adjudicating authority has completely ignored the facts that the amounts on which service tax was discharged is again confirmed as a demand and similarly notional income shown in the books of accounts were also considered for the confirmation of the demand without considering the certificate issued by chartered accountant. ..... the appellant not being authorized by port or other port for rendering the aforesaid services could not be held liable to discharge service tax under the head of port services. ..... the relevant facts, after filtering out unnecessary details appellant herein registered themselves with the service tax department on 23.01.2003 as a cargo handling agent and discharging the service tax on the value of stevedoring, unloading and loading charges. .....

Gujarat Chem. Port Terminal Co. Vs. C.C.E. and C.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2008)9STR386

..... accordingly the term "other port" was defined which is as follows: "other port" has the meaning assigned to "port" in clause (4) of section 3 of the indian ports act, 1908 (15 of 1908), but does riot include the port defined in clause (80).definition of port services as on 1-7-2001 and as on 1-7-2003 were thus different ..... port services stands defined under section 65 of the finance act, 1994 and mean services rendered by a port or other port or any person authorized by such port or other port in any ..... that be so, it cannot be now said that during the relevant period the appellant was providing the services of storage and warehousing and from 1st july 2003 they are covered under the category of port services.the definition of taxable services as provided under section 65(105) of the finance act, 1994 would also throw some light on the issue. ..... term "port" has been defined in section 65(76) & 81 and has a meaning assigned to port in clause (q) of section 2 of the major port trust act. ..... , has held that the provisions in the section 42 of the major port trust act are relevant for the purpose of determining scope and coverage of the expression "port services" as defined in the finance act, 1994. ..... the services rendered by port in relation to imported and exported goods stand enumerated in section 42 of major port trust act, 1963, which already stand reproduced in the order of the member (judicial).such services include, inter alia, services relating to "storage of imported/exported goods .....

M/S. Ravi Kiran Plastics Pvt. Limited and Others Vs. Commissioner of C ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... - where the excisable goods are sold in the circumstances specified in clause (a) of sub section (1) of section 4 of the act except the circumstances where the price is not the sole consideration for sale, the value of such goods shall be deemed to be the aggregate of such transaction value and the amount of money ..... not of sale, therefore, the value of the goods in the present appeals can not be determined under section 4(1) (a) of the central excise act and has to be done only under rule 10a of the central excise valuation rules, 2000. ..... interpretation will only be a harmonious construction for the valuation of central excise goods under section 4 of the central excise act, 1944, read with rule 6 or rule 10a of the central excise valuation ..... the first distinction in the valuation of excisable goods required to be made is whether under section 4 of the central excise act, 1944, the transaction is one of sale or a case of manufacture of goods from inputs and goods ..... sale of goods where some inputs/ goods are supplied free of charges, will still be a situation covered under section 4(1) (b) of the central excise act, 1944 read with rule 6 of the central excise valuation rules, 2000. ..... also been added in the selling invoice while discharging central excise duty. ..... that the provisions of rule 6 would apply in this case as the said provisions very clearly indicate that the cost of the free supply of moulds needs to be included in the transaction value, for the discharge of duty liability. .....

Nirmal R Ruparel and Others Vs. Cce Vapi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... to sgspl due to which the provisions of rule 10a of central excise valuation rules, 2000 will apply and the price at which the goods are sold in the market by petronas and atlantic needs be considered for discharge of duty liability; he would submit that such a finding is erroneous as similar issue came up before tribunal in the case of coromandel paints ltd 2010 (260) elt 440 (tri-bang) and before this bench ..... his submission that the case of the department is that the appellant is a job worker of atlantic and petronas and should have discharged the central excise duty liability on the value on which atlantic and petronas are selling the product into the market. ..... various statements of the employees of the sgspl, show cause notice was issued directing sgspl as to why the demand of differential duty be not raised on them, as the value which is considered for discharge of central excise duty was under-valued, interest be not demanded and penalties be not imposed. ..... the first distinction in the valuation of excisable goods required to be made is whether under section 4 of the central excise act, 1944, the transaction is one of sale or a case of manufacture of goods from inputs and goods supplied by ..... the issue to be decided in this case is whether the valuation adopted by sgspl for discharging the central excise duty on the goods manufactured by them is correct or the revenue is correct by demanding the duty on the value of the goods based upon the sale price of the goods in the market .....

Commissioner of Customs, Ahmedabad Vs. Reliance Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... this case, the case of the revenue is that duty should be paid on the quantity lifted at the load port and not with respect to the quantity discharged at the indian port. ..... that even in those cases where the quantity received is more, it is enough if the appellants discharge duty liability on the actual amount paid on the basis of the bill of lading quantity. ..... his case that the quantity of lng declared in the bills of lading and load port ullage report should be taken as quantity imported into india as per section 2 (27) of the customs act, 1962. ..... learned advocate further contended that if the stand of the revenue is accepted, sections 13 and 23 of the customs act would be rendered redundant. ..... levy is on ad valorem basis, section 14 of the customs act comes into play. ..... citing section 14 of the customs act and the valuation rules the learned advocate urged that the transaction value of the imported goods is only the amount attributable to the quantity of the goods received in the ..... section 13 of the customs act makes a provision for waiver of duty on goods pilferaged after their unloading and before the proper officer has made an order for clearance for home consumption or deposit in ..... is based on some amount per metric tone, quantity received in shore tanks become relevant making provisions of section 14 on customs valuation irrelevant in such cases. ..... to emphasis the point that no duty need be paid on goods not received, the learned advocate has referred to section 13 and section 23. .....

Jayanti Purshottum Macchi and Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2007)(116)ECC304

..... of india was prohibited in view of the provisions of section 13(1) of the foreign exchange regulation act, 1973 which prohibition was deemed to have been imposed under section 11 of the customs act, the import which was in contravention of the provisions of the customs act, foreign exchange regulation act, and the import trade (control) act, and the burden cast under section 123 of the customs act has not been discharged, the said 46 silver ingots and the currency notes of ..... statements were made before the customs officers under section 108 of the act and they were never retracted by sending any communication ..... his statement recorded on 19/06/1991 disclosed that appellant jayanti accompanied by kasam adam, who was the tandel of the vessel "allah hafiz" had gone to the custom house, maroli for port clearance certificate in respect of the said vessel and thereafter the vessel was taken on voyage to dubai. ..... from the statements of the appellant jayanti it clearly transpires that he was concerned with the port clearance before the voyage was undertaken for dubai by the said vessel allah hafiz the real name of which was 'chanchalprasad' ..... in his statement recorded under section 108 of the customs act, 1962 the appellant jayanti purshottum macchi has stated that he was doing the work of repairs of machines of vessels, and in the third week of september, 1990 one kasam adam ..... as the indian currency worth ..... the vessel and indian currency of rs ..... in all 46 ingots of silver and indian currency of rs. .....

Commissioner of S.T. Vs. Trumac Engg. Co. Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... further the government has specifically covered this service for levy of service tax with effect from 10-9-2004 under section 65(55b) of the finance act, 1944 as "intellectual property service" and with effect from 10-9-2004 the appellants had been discharging their service tax liability on this service under intellectual property service. ..... the definition of 'intellectual property services' given under clause (55b) of section 65 is very specific and covers within its ambit, the sale of 'intellectual property right' or transfer for some period or just giving right to the other person for the use or enjoyment of any 'intellectual property right'. ..... -mumbai), it was held that royalty payment for use of technology and know-how cannot be equated with any service to be provided by foreign company to indian company. .....

M/S. Dlf Ltd Vs. Cc. Kandla

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... that tmt bars of 16 mm contain silicon and vanadium less than the limits prescribed in chapter note 1(f) of chapter 72 of the custom tariff act and this category of tmt bars will be eligible to exemption under sr no 190 c of the table under notification no.21/2002-cus dtd 1/3/2002. ..... that the goods imported by the appellant are un-alloyed or non alloy steel as per indian standard classification of steels (is 7598:1990) as all the elements involved are less than the limits specified in is 7598:1990 and also argued that where elements are defined by a range or by a minimum value the minimum ..... according to the revenue percentage weight of the elements present in the imported goods is more than the limits specified in chapter note 1(f) of chapter 72 of the customs tariff act and accordingly goods are required to be classifiable under chapter 72.28. ..... in this regards, it is observed that parameters of other alloy steel are given in chapter note 1(f) of chapter 72 of the customs tariff act which reads as follows: (f). ..... that there is no category of steel as unalloyed steel recognized by the customs tariff act, therefore, bis standard is 7598:1990 can not be adopted for the classification of steels under the customs tariff act. ..... as per the test got done by the revenue the %age of vanadium in the imported steel is 0.1% or more which is covered by the parameters specified in chapter note 1(f) of chapter 72 of the customs tariff act. .....

Anchor Daewoo Inds. Ltd. and Shri Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2007)(120)ECC43

..... compact fluorescent lamps when imported from china, were liable to anti dumping duty as per the provisions of section 9a of the customs act, 1962 during the relevant period. ..... the learned advocate further points out that the statements of the indian manufactures relied upon by the revenue would also indicate that the parts which were imported by them, per se, cannot be termed as cfl until further processing is done. ..... compact with cfl without choke or ballast are also included". .....

Foster Wheeler Energy Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2007)10STJ227CESTATAhmedabad

..... it is further submitted that the services rendered outside india are made liable to service tax in view of section 66a which has been inserted in the service tax provisions by the finance act, 2006 with effect from 18/4/2006. ..... hon'ble supreme court has held that the indian taxing authority has no right to tax the transaction undertaken outside india ..... the supreme court therefore held that the services undertaken outside india though used in india cannot be taxed by the indian taxing authorities.ishiwajama-harima heavy industries ltd. ..... section 64 of the act clearly provides that the act applies to the services rendered in india except in the state of jammu & kashmir ..... the interest applicable on the above amount shall be payable in terms of section 75 of chapter-v of the finance act, 1994. b. ..... we also noticed that there has been an amendment by way of inserting section 66a in the service tax provisions by the finance act, 2006 w.e.f. ..... he submits that the project management services provided under the agreement are not the services of consulting engineer as defined in section 65(13) of the finance act, 1994. ..... 2 crores under section 78 was also imposed.4.1. ld ..... 1000/- under section 77 were imposed ..... 500/- under section 75a and a penalty of ..... the penalty imposed under section 78 is reduced to ..... 2001 holds that service provided beyond the territorial waters will not attract service tax.this circular will be relevant till the amendment brought out in service tax laws by insertion of section 66a w.e.f. .....