under item no. (vi) of clause (zzzze) of sub-section (105) of
Section 65 of the Finance ... angle. Section
65B (51) defines a ‗taxable service' to mean any service on which
service tax is leviable under section 66B. Section 66B provides
Commissioner/ADG, under Section 110A of the Act was
underscored, thus (in para 23 of the report):
"The power under Section 110A ... Commissioner of Customs (Exports ) (2019) 366 ELT 70
(Del).
48. Clearly, provisional release may be allowed, under
Section 110A
subject to
VAT as per article 366 (29 (A)(d)) of the Constitution of India, section
2(zc) of the DVAT Act, 2004 and other
exclusive basis would qualify it as 'deemed sale'
under article 366(29A) of the Constitution thereby, attracting levy of
VAT and would consequently ... clause (294) of article 366 of the Constitution;
or
(iii) a transaction in money or actionable claim"
16. Section 66E of the Finance
Section 73 (1) of the Finance Act, 1994.
(ii) Interest under provisions of Rule 14 of the CENVAT
Credit Rules, 2004 read with Section ... with proviso to Section 75 of the
Finance Act, 1994.
(iii) I impose a penalty of Rs. 1,67,85,366/- (Rupees One
Crore Sixty
limitation and it also
renders it liable to penalty.
(ix) Penalty under Section 78 is mandatory and there is no
provision in law for giving ... Section 65 , which was inserted by the
Finance Act of 2006, reads as follows :
"Explanation. - For the purposes of this section, taxable service
includes
category of STGU
service for the period 01.04.2011 to 30.06.2012 under section
65(105)(zzzzj) of the Finance Act and as a declared service involving ... clause
(294) of article 366 of the Constitution; or
(iii) a transaction in money or actionable claim"
16. Section 65(105)(zzzzj
clause (294) of
article 366 of the Constitution; or
(iii) a transaction in money or actionable claim"
17. Section 65(105)(zzzzj ... inserted with the effect from 01.07.2012 and
sub-section (f) of section 66E is as follows:
"66E. The following shall constitute declared services, namely
Circular/Clarification
issued by the Government from time to time.
13. Section 65B(44) of the Finance Act defines „service‟ and the
relevant portion ... clause (29A) of article 366 of the
Constitution; or
(iii) a transaction in money or actionable claim;"
14. Section 66(E) deals with „declared
have not been
proved in accordance with the provisions of the section
139 (ii) of the Customs Act;
29
C/85476/2018
(x) The invocation ... concessional
rate of duty was not availed, have been assessed under
section 14 of the Customs Act on the basis of invoices
issued
