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Judgment Search Results Home > Cases Phrase: income tax act Court: customs excise and service tax appellate tribunal cestat mumbai Year: 2012 Page 1 of about 8 results (0.099 seconds)

May 15 2012 (TRI)

Capricon Transways Pvt. Ltd. and Another Vs. Commissioner of Central E ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : May-15-2012

..... complete in all respects duly verified by our authorised representative. taxes and duties - the rates are inclusive of all taxes, duties levies applicable from time to time and compliance of all statutory obligations except service tax. tds as per provision of income tax act shall be deducted from the contractors bills and as ..... requested by the contractor, company shall issue a consolidated tds certificate for the tax deduction at source for the whole year. f) your ..... it include air-rail-cab travel also. 22. from the above classification, the intend of the legislature was to expand the levy of service tax for planning/scheduling/organizing/arranging the package tours. 23. in the present case, the appellants providing/supply the contract carriage business (not tourist vehicles ..... section 78 and a penalty of rs.1000/- under section 77 of the act. 3. as both the appeals pertain to a common order and are on the issue whether the appellants are liable to pay service tax on their activity under the category of tour operators prior to 10/ ..... , 77 and 78 of the finance act, 1994. the matter was adjudicated by commissioner who held that the appellant was not required to register themselves with the service tax authorities till 09/09/2004 but was required to register themselves and pay service tax with effect from 10/09/2004 from .....

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Apr 20 2012 (TRI)

Technomech Engineers Vs. Cce, Nashik

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Apr-20-2012

..... , nasik on 25.09.2009 revealed that the appellant had claimed depreciation on the entire amount of credit of rs.3,04,342/- under section 32 of the income tax act, 1961 as evident from income tax return for the year 2007-08. as per cenvat credit rules, 2004, the cenvat credit shall not be allowed in respect of that part of the value of ..... settled in law. the whole idea is that the assessee should not be permitted to claim double benefit, i.e. under the income tax act as well as central excise rules. admittedly, the appellant has not claimed the benefit under the income tax act and the claim regarding depreciation was withdrawn by filing the revised return and that revised return has been accepted. considering these undisputed ..... capital goods which represents the amount of duty on such capital goods which the manufacturer claims as depreciation under section 32 of the income tax act. on being pointed out by the department, the appellant rectified the mistake by correcting the income tax return for the year 2007-08 and reversing 50% credit of rs.1,51,563- availed in 2006-07 and also paid ..... adjudicating authority vide order dated 30.07.2010. the assessee pleaded that for the year 2007-08 they availed cenvat credit and reversed the depreciation amount claimed and also paid income tax thereon along with interest. however, this plea was not accepted and the adjudicating authority confirmed the duty demands apart from imposing penalties. the appellant preferred an appeal before the .....

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Mar 06 2012 (TRI)

Dena Bank Vs. Commissioner of Central Excise, Thane-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Mar-06-2012

..... whose credit worthiness also the bank was blissfully ignorant of, would all be acts of culpable ignorance and reprehensible imprudence on the part of a banking institution but would fall short of ..... of the act. the mere opening of letters of credit without margin in respect of a person who is a man of straw and a person who is non-existent, and all on the basis of a mere letter of guarantee by a person who was not even and income-tax assessee and ..... conduct of the bank in discounting export bills or sending the export bills for collection, cannot, in any way, be construed as violation of central excise act or rules making the goods liable to confiscation. in such an event no penalty can be imposed on the banking company and, accordingly, we find ..... confiscation and the bank liable to penalty. the liability to confiscation under excise law arises for violation of provisions of central excise act and rules made thereunder. a banking transaction would not normally violate the central excise law or the rules, especially when the same is carried out ..... granting stay of the penalty adjudged against the appellant, we take up the appeal itself for disposal. 7. the short question involved is whether the act of discounting export bills or sending export bills for collection as part of normal banking operations by the appellant bank would render the export goods liable to .....

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Mar 16 2012 (TRI)

Maersk India Pvt. Ltd. Vs. Commissioner of Central Excise and Customs ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Mar-16-2012

..... was functioning as custodian of the bonded warehouses under the provisions of the customs act. in respect of uncleared cargo, they had undertaken auction of the goods. the demand of service tax is on the income received from the sale of uncleared cargo after meeting the various expenses incurred under the ..... terminal (p) ltd. vs. commissioner of central excise, cochin reported in 2010 (20) str 338 (tri-bang), this tribunal had held that service tax is not payable by custodians when they undertake auctioning and sale of uncleared cargo. 5. the learned a.r. appearing for the revenue reiterates the findings ..... application are directed against the order-in-original no: 11/sr(11)commr/rgd/09-10 dated 21/01/2010 passed by the commissioner of service tax, raigad. 2. after hearing both sides, we find that the appeal itself can be disposed of at this stage. therefore, after granting waiver ..... 94,02,497/- and also imposed equivalent penalties under section 78 apart from the penalty under section 76 of the finance act, 1994. the service tax demand pertains to the period october, 2003 to september, 2008 from the appellant. the appellant was running a container freight ..... category of cargo handling services and storage and warehousing services. 4. the counsel for the appellant submits that in boards circular no. 11/1/2002-tru dated 01/08/2002 it has been clarified that service tax .....

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May 22 2012 (TRI)

Royal Western India Turf Club Ltd. Vs. Commissioner of Service Tax, Mu ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : May-22-2012

..... held in mumbai and pune is provided by m/s. essel shyam communications ltd., noida. for such broadcasting, the turf club receives royalty income from other race clubs and the royalty amounts are worked out either on a fixed percentage of betting placed at the respective clubs or ..... by the bookies was categorized as intellectual property right services. as regards the royalty amount from the caterers, the same was classified as income from business support services. the said notice was adjudicated vide order no. 23/br-23/st/th-i/2010 dated 31.03.2010 wherein ..... such commercial exploitation results in provision of another taxable service such as broadcasting service or programme production service. the proposed service now seeks to tax the amount received by the person or organization, who permits the recording and broadcasting of the event from the broadcaster, or any other person ..... therefore, they have provided infrastructural support to these entities and hence the activity rendered falls correctly under business support service as defined in the finance act, 1994. accordingly he pleads for upholding the impugned demands under the category of broadcasting and business support services. 5. we have carefully ..... various parts of the country and receipt of royalty for the same was brought under the tax net with effect from 1-7-2010 vide clause (zzzzr) of section 65 (105) of the finance act which defined the said service as - (zzzzr) taxable service provided or to be provided .....

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Feb 22 2012 (TRI)

Harish Muljimal Gandhi Vs. Commissioner of Customs, Acc, Mumbai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Feb-22-2012

..... mrs. kanchan gandhi, flat no. 4, wing a bldg no. 17, navjivan society, m.g. nagar, chembur, mumbai - 74 and the said premises was searched by siib officers along with income tax officers and certain incriminating documents were recovered. on 30.8.2007, the customs officers again intercepted two more consignments intended for export to dubai containing indian currency valued at rs ..... m.mamdani case decided by this tribunal, this tribunal upheld the absolute confiscation of indian currency admitted to be exported illegally under provisions of section 113(d) of the customs act. the ratio of these decisions apply squarely to the facts of the present case and accordingly, we uphold the absolute confiscation of indian currency amounting to rs.24.8 lakhs ..... consignees/addresses are close relatives of shri harish muljimal gandhi. on 10.09.2007, shri harish m. gandhi reported to siib and a statement under section 108 of the customs act was recorded. in the said statement shri harish m. gandhi, interalia, admitted that the indian currency amounting to rs.24.8 lakhs belonged to him and had been packed and ..... /39/2008 adj.acc dated 29.7.2008 passed by the commissioner of customs (exports), acc, mumbai. 2. the facts arising for consideration in this case are briefly discussed below. acting on intelligence, officers of the special intelligence and investigation branch (siib) of acc, sahar, mumbai and customs officers attached to air port sorting office (apso), mumbai detained 12 postal consignments .....

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Jun 07 2012 (TRI)

Commissioner of Central Excise, Nashik Vs. S.S.Engineers and Contracto ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jun-07-2012

..... evident that there are two contracts. one for transfer of business goodwill and the other for collection, delivery and handling of fly ash on which service tax liability is being discharged. by no stretch imagination, payment of goodwill on transfer of business can come under the category of business auxiliary service; therefore ..... and handling of fly ash by sseandc to m/s.dirk india ltd. on the consideration received in respect of service they have discharged service tax liability under the 'business auxiliary service'. in respect of royalties received from m/s.dirk india ltd., on account of goodwill, the department was ..... the ledgers. however, in 2008-2009 sseandc changed the accounting head from income from dirk india royalty to income from dirk india as per agreement and this was done with a view to evade service tax. according to the revenue, the income received from m/s.dirk india ltd is only towards commission and not ..... impose penalty under section 76 and 77 of the finance act, 1994. the show-cause notice was adjudicated and the demands were confirmed. the appellant preferred an appeal before the commissioner (appeals ..... business auxiliary service. 2.2 accordingly, a show-cause notice was issued demanding service tax on the amount received for the period 2009-10 totalling to rs.5,43,375/- under section 73 of the finance act, 1994. interest on the said amount was also demanded along with a proposal to .....

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Jun 22 2012 (TRI)

Nitco Tiles Ltd. Vs. Commissioner of Central Excise Mumbai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jun-22-2012

..... been granted in the matter. learned ar further submits that the hon ble high court of bombay in the case of titanor components ltd. vs. commissioner of income tax [2009 (238) elt 596 (bom.)] has held that when a question of law is pending before the high court, the tribunal should not decide the ..... cited supra, has clearly held that outward freight is an eligible input service under rule 2(l) of the cenvat credit rules, 2004 and the service tax paid on such outward freight can be taken by the manufacturers/ service providers. the said decision of the larger bench has also been upheld by the ..... the cenvat credit rules, 2004 and the manufacturers can avail cenvat credit of the service tax paid on outward freight. the said decision of the larger bench was upheld by the honble high court of karnataka in the same case reported in ..... issue has already been settled in their favour by the decision of the larger bench in the case of abb ltd. vs. commissioner of central excise and service tax, bangalore [2009 (15) str 23] wherein the larger bench has held that outward freight is an eligible input service under rule 2(l) of ..... 2. the appellant, m/s. nitco tiles limited, are manufacturers of mosaic tiles falling under chapter 68 of the central excise tariff act. during the period 2006-07 they availed credit of service tax paid on outward freight i.e., freight from the factory premises to the premises of the customers amounting to rs. 63,366/-. .....

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