|
Advanced Search Options
Case Laws
Showing 381 to 400 of 536 Records
-
2007 (12) TMI 158
Quantity discount - once the discounts were additional, the eligibility to the same could have been checked only at the end of F.Y., when only the turnover of customers could have been known - mere filing of price declaration and RT 12 returns for a limited period do not help their case - appellants were not passing on the discounts came to dept. notice, only in investigations, not earlier- hence demand is justified both on merits s well as the limitation – matter remanded for recomputation
-
2007 (12) TMI 157
Service as security agency to Port Trust – interest has been levied and penalty has been imposed on the ground that the service tax payable by the appellants was not paid within time – neither SCN nor the order of the adjudicating authority and lower appellate authority have confirmed any amount as service tax payable by the appellants – this is not legally sustainable to impose interest & penalty if demand is not confirmed – assessee’s appeal allowed
-
2007 (12) TMI 156
Services as consignment sales agents – Besides the commission for the services rendered to the principals, the principal has also reimbursed various expenses such as freight, loading and unloading and other expenses incurred by the appellants for an on behalf of the principal – in view of tribunal’s decisions, Trade Notice No. 59/99, DGST clarification issued in October 2003, judgment of the Chennai Bench in Sangamitra Services Agency case tax liability doesn’t arise
-
2007 (12) TMI 155
Tax paid in spite of dispute of tax liability of service recipient as Goods Transport Operator - whether retrospective amendment to recovery provisions can revive time-barred demand - when there is a dispute of interpretation of provision of law, the penal provisions cannot be invoked – penalty rightly set aside by Comm(A)– as per Not. 4/03, interest shall be paid after 6 months from 14-5-03, on default in payment of tax – hence Comm (A) correctly modified the adj. order on recovery of interest
-
2007 (12) TMI 154
Respondent received goods transport services during the period 16-11-1997 to 1-6-1998 – non-payment of tax - Commissioner (Appeals) relied on the decision of the Tribunal in the case of L.H. Sugar Factories Ltd. v. CCE, which was affirmed by SC and held that there was no provision u/s 73 to demand service tax from the persons who were liable to file return u/s 71(1) and who had failed to pay tax by the due date – impugned order is justified – revenue’s appeal is liable to be dismissed
-
2007 (12) TMI 153
Whether the Cenvat Credit can be utilized for payment of Service Tax by service recipient - objection of the revenue is that, the respondents did not provide any output service and it is the ‘Goods Transport Agency’, which provided the output service, and hence Cenvat Credit cannot be utilized for this purpose - held that Cenvat Credit can be utilized for payment of Service Tax on ‘Goods Transport Services’ by service recipient – revenue’s appeal rejected
-
2007 (12) TMI 152
Cable operator – suppression of value of taxable services - clarification by Board 149/5/06, is applicable to broadcasting services not to cable operator – assessee plea that in respect of amount collected towards payments to pay channels, they are not liable to discharge tax liability, is not acceptable - not legally permissible to split up the amount collected from subscriber in the form of a taxable amount towards taxable service & non-taxable service – bonafide belief so penalty set aside
-
2007 (12) TMI 151
Credit on CG denied on the ground that the nature of the said capital goods have been written off before use – it is clear that the capital goods had been scrapped as the automobile models in which they were to be used, became obsolete - there is no provisions that if capital goods have not been used for its full life, can be treated as the same has not been used - CG in question have been used in mfg. of final products & they are still lying in the factory, hence credit can’t be denied
-
2007 (12) TMI 150
Process of cutting of paper into sheets - period in dispute is 10-9-04 to 15-6-05 and during the period, the production of goods on behalf of client is covered under the scope of service tax - In these circumstances, as the applicants are undertaking the process on behalf of the client, does not amount to manufacture - Prima facie, it is not a fit case for total waiver of service tax – stay partly granted
-
2007 (12) TMI 149
Erection, Installation and Commissioning of plant & machinery and equipments - entire Service Tax together with interest was paid - Held that imposition of penalty is sustainable when tax liability was paid only after the inquiry was conducted by the Department - there is no merit in the appellants’ contention that payment of tax together with interest, prior to the issue of the show cause notice, would absolve them of the liability to pay penalty - reject the appeal of assessee
-
2007 (12) TMI 148
In the present case, there is no finding that non-payment was due to fraud, collusion, willful misstatement or suppression of facts or contravention of any of the provisions of Chapter V or of the Rules with intent to evade payment of duty, hence penalty under Section 78 was not justified - However, as regards Section 75A under which penalty of Rs.500/- can be imposed for failure to apply for registration, plea of the Revenue is accepted - appeal is thus partly allowed
-
2007 (12) TMI 147
In view of decision of other tribunal decisions, penalty is held to be not imposable u/s 76 of the Finance Act, 1994, for the reason that the Service Tax was paid prior to the issuance of SCN – reliance placed by revenue on the amendment to Sec. 76 w.e.f. 14-5-03 to hold that those decision of Tribunal, would not apply as it covered the period post amendment, while the period in the present case is October, 2002, which is prior to the amendment in Sec. 76, does not make any difference
-
2007 (12) TMI 146
Not. 19/2000 grant exemption to Energy saving lamps(CFL) in terms of Indo-Sri Lanka Free Trade Agreement (ISFTA) – goods actually originated from China & only packed in Sri Lanka – intention of evading Anti-dumping Duty - certificate of origin (as per ISFTA) issued by the Sri Lankan authorities based on wrong information - conditions of Rule 7(b) & 7(d) of the Origin Rules, 2000 notified vide Customs Not. 19/2000 are not fulfilled – exemption not available – rather Anti dumping duty payable
-
2007 (12) TMI 145
Application for waiver of pre-deposit of penalty under Section 76 - Commissioner of Central Excise by the impugned order revised the adjudication order and imposed penalty under Section 76 - Commissioner (Appeals) held that tax is not leviable during the material period and therefore pre-deposit of penalty under Section 76 of the Act on the basis of the revised order of the Commissioner of Central Excise is waived - stay application is allowed
-
2007 (12) TMI 144
Application for condonation for delay in filing appeal – dept. contends that impugned order has been sent to assessee by Registered Post Acknowledgment Due (R.P.A.D.), immediately after passing of OIO - appellant produced letter issued by the respective Post Offices to show that the impugned order has not been delivered - Department is not in a position to produce the Acknowledgment Due card - Special Court for Economic Offences had already acquitted the appellants – COD applications allowed
-
2007 (12) TMI 143
Prayer for extension of time of interim stay order – since matter has been referred to Larger Bench by the Mumbai Bench after grant of interim stay order; stay application cannot be heard - prayer is justified - by this Miscellaneous Order Revenue is restrained from recovering, till such time the stay application is heard
-
2007 (12) TMI 142
Refund sanctioned by the adjudicating authority was denied by CCE in revise notice on the ground that the applicants are not entitled for benefit of Notification No. 42/97 - In view of case of Mayur Inorganics Ltd. v. CCE, Jaipur and in view of the fact that the appellants are registered as SSI with the State Government, the recovery of amount of service tax already sanctioned to the applicant is stayed till the disposal of the appeal - stay petition is allowed
-
2007 (12) TMI 141
Penalty - issue has been settled by this Tribunal in case of Mett Macdonald Ltd. vs CCE, Jaipur, holding that, imposition of penalty is sustainable when tax liability was paid only after the inquiry was conducted by the Dept. - there is no merit in the appellants’ contention that payment of tax demanded together with interest, prior to the issue of the SCN, would absolve them of the liability to pay penalty – appeal rejected
-
2007 (12) TMI 140
Inputs procured domestically and by import – imported parts and spares were sold as such, not used in manufacture – credit denied of CVD availed on the goods imported on ground that these goods were sold as such in India without using them in manufacturing - Duty paid at time of clearance should be treated as reversal of the alleged ineligible credit – demand, interest and penalty is not maintainable – but credit on goods sent to job-worker, not returned in180 days is required to be reversed
-
2007 (12) TMI 139
Credit - appellant, manufacturers of readymade garments - inputs, in respect of which credit was taken, had been purchased from depots of various manufacturers of cotton yarn & availment of credit was on the strength of depot invoices - inputs were procured from extended arms of the manufacturers thereof & credit in question was taken on the basis of invoices issued by the manufacturers’ from their depots – credit can’t be disallowed on ground of documents mere for non registration of depots
............
|
9911796707
