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Premier Associates Vs. The Assistant Commissioner of Service Tax,

Court : Karnataka

Subject : Education

liability of interest or penalty thereon shall be adjudicated as per the provisions of Chapter V of the Finance Act, 1994 and paid accordingly. The immunity from interest and penalty is only for ‘tax dues’ declared under VCES’.7. The … ‘if any Premier Associates Vs. The Assistant Commissioner of Service Tax & Others. Date of Order 28-11-2017 W.P.No.3824/2016 4/16 ‘tax dues’ have been paid prior to the enactment of the scheme, any liability of interest or penalty

Mithlaj. P., vs the Commissioner of Central Tax & Central Excise ( ...

Court : Kerala

- Other than the 119 listed’ in terms of Sections 65B(44) and 65B(51) of Chapter V of the Finance Act 1994 and in turn why services rendered by the petitioner were not liable to service tax under Section 66B … MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 8TH DAY OF NOVEMBER 2023 / 17TH KARTHIKA, 1945 WP(C) NO. 4079 OF 2023 PETITIONER/S: MITHLAJ. P.,AGED 40 YEARS, S/O SAIDALAVI, PORUTHIYIL HOUSE, P.O. VALARA, ADIMALI, PIN - 685561 BY

Asstt. Cce and ors. Vs. V. Krishna Poduval and ors.

Court : Kerala

Subject : Direct Taxation

Reported in : (2006)199CTR(Ker)581

disposed of by this common judgment.2. The matter relates to payment of service-tax, interest and penalty under the Finance Act, 1994, by the respondent in each of the two appeals. The revenue is the appellant in both the appeals. … Assistant CCE or, as the case may be, Deputy CCE in the course of any proceedings under this Chapter is satisfied that any person has, with intent to evade payment of service-tax, suppressed or concealed the value … Supreme Court in CST v. Parson Tools & Plants (1975) 35 STC 413 (SC) cited by the learned Assistant Solicitor General which reads thus :'Thus,

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … nor the use of said goods in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. The same was, thereafter, furnished by … 14 of the Credit Rules read with Section 75 of the Act. 4. To the show cause notice was enclosed Annexure “A”, in which it

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Subject : Service Tax

Acts : Companies Act, 1956 - Sections 25; Central Excise Act, 1944 - Sections 378; Finance Act, 1994 - Sections 65, 65(105), 65A, 65A(2), 66, 68(1) and 83; Finance Act, 2007; Finance Act, 2008; Indian Income Tax Act, 1922 - Sections 2(9) and 3; Income Tax Act, 1961 - Sections 2(31); Customs Act, 1962 - Sections 129(3), 129C and 129D; Service Tax Rules, 1994; Constitution of India - Articles 246, 276 and 276(1)

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

to issue clarifications under Section 378 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Respondent 3 is the Commissioner of Service Tax and Respondent 4 is the Additional Commissioner (Technical) Service Tax, … is necessary to see the legal provisions and various circulars which have relevance to the present case.4. In 1994 Chapter V of the Finance Act, 1994 was enacted in order to tax services rendered by service providers in

Container Tea and Commodities, Represented by Its Partner Vs. Commissi ...

Court : Chennai

Subject : Service Tax

during the period 01.10.2004 to 31.03.2011, from M/s.Container Tea and Commodities, Coonoor under proviso to Section 73(2) of Chapter V of the Finance Act, 1994; (ii) I demand appropriate interest on the amount demanded at S.No.(i) above … an order passed by the Commissioner of Customs and Central Excise, Salem under the provisions of Service Tax, Finance Act 1994. A show-cause notice was issued stating as follows:- "02.07. On analytical study of activities of CTandC, it is … has not been considered by the authority while passing the impugned order. 4. As against the impugned order, an appeal lies to the Appellate Tribunal

Y. Venugopala Reddy Vs. Commissioner of Income Tax and anr.

Court : Karnataka

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 1998 - Sections 88 and 140A

Reported in : (2003)183CTR(Kar)260

is pending. 4. When the matter stood thus, the Finance (No. 2) Act, 1998 (hereinafter referred to as 'Finance Act'), introduced the scheme called Kar Vivad Samadhan Scheme (for short 'the scheme'). The same scheme is contained in … Samadhan Scheme (for short 'the scheme'). The same scheme is contained in Chapter-IV of the Finance Act and consisted of Sections 86 to 98 (both … M/s Nanjundeswara Bricks and Tiles, situated at Arakere Village, Bangalore. During the year relevant for the asst. yr. 1994-95, the appellant had constructed a choultry named as 'AGN KALYANA MANTAPA' at Bannerghatta Road, Arakere village. The construction

Y. Venugopala Reddy Vs. Cit

Court : Karnataka

Subject : Direct Taxation

Reported in : [2003]130TAXMAN224(Kar)

(hereinafter referred to as 'the Scheme'). The same scheme is contained in Chapter IV of the Finance Act and consisted of section 86-98 (both inclusive) … appeal is pending.4. When the matter stood thus, the Finance (No. 2) Act, 1998 (hereinafter referred to as 'Finance Act') introduced the Scheme called Kar Vivad Samadhan Scheme (hereinafter referred to as 'the Scheme'). The same scheme is … M/s. Nanjundeswara Bricks and Tiles, situated at Arakere Village, Bangalore. During the year relevant for the assessment year 1994-95, the appellant had constructed a choultry named as 'AGN Kalyana Mantapa' at Bannerghatta Road, Arakere Village. The construction

Vishnu Janardan Shirolkar Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

the Show Cause Notice. Thus, the appellants had contravened the provisions of Sections 68, 69 and 70 of Chapter V of the Finance Act, 1994 in as much as they failed to obtain Registration, pay Service Tax … Mandap Keeper.2. Show Cause Notice was issued on 12-4-2000, requiring them to comply with the provisions of the Finance Act, 1994 but the assessee failed to respond to the Show Cause Notice. Thus, the appellants had contravened the provisions

M/S Rr Financial Consultants Ltd Vs. Union of India and ors

Court : Delhi

Subject : Service Tax

support service‟ as defined and covered under the various provisions of Section 65 of Chapter V of the Finance Act, 1994. Another prayer made is that Rs.2,64,98,557/- paid by the petitioner, which is claimed to be illegally collected, should … Gaba, Advocates. versus UNION OF INDIA AND ORS ..... Respondent Through Mr. Rahul Kaushik, Advocate for R-2 and 4. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE SANJEEV SACHDEVA SANJIV KHANNA, J.(ORAL) R.R. Financial Consultants Ltd.