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Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

not be demanded and recovered under the proviso to the Section 73(1) read with Section 68 of the Finance Act, 1994 and Rule 6 of Service Tax Rules, 1994 and education cess under Section 95 of Finance Act (no.2)

Commissioner of C. Ex. and Stc Vs. First Flight Couriers Ltd.

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 76; Income Tax Act - Sections 80; Industrial Disputes Act - Sections 10(3)

Reported in : (2007)213CTR(Kar)550; 2007[8]STR225; [2008]12STT127; (2008)18VST282(Karn)

and prayed to answer the same in favour of the revenue, which reads thus,-Whether Section 76 of the Finance Act, 1994 relating to Service tax to be read as the penalty which shall not be less than Rs. 100/- … 1994 relating to Service tax to be read as the penalty which shall not be less than Rs. 100/- per day but for every day during which such failure continues' or 'the penalty which shall not be

Commissioner of Income Tax, Mumbai Vs. D.P. Sandu Bros. Chembur (P) Lt ...

Court : Supreme Court of India

Subject : Direct Taxation Tenancy

Acts : Income Tax Act, 1961 - Sections 2(24), 10(3), 14, 45, 48, 55(2) and 56; Finance Act, 1994; Income Tax Act, 1922

Reported in : AIR2005SC796; 2005(5)ALLMR(SC)545; [2005]273ITR1(SC); JT2005(2)SC226; (2005)2SCC584

situation created by the decision in Srinivasa Setty and the subsequent decisions of the High Court that the Finance Act 1994 amended Section 55(2) to provide that the cost of acquisition of inter-alia a tenancy right would be taken … who held that the amount of Rs. 35 lakhs was taxable as 'income from other sources' under Section 10(3) read with Section 56. The assessee appealed to the Commissioner of Income Tax (Appeals) who came to the

Cce, Allahabad Vesus M/S Hindalco Industries Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

of Rule 2 (1) (d) shifting incidence from service providers to service receivers was ultra virus provisions of Finance Act, 1994 was in the case of Laghu Udyog Bharati reported at 1999 (112) ELT 365 SC. During the said … While adjudicating the notice the Commissioner confirmed the service tax along with interest. Further he imposed penalty under section 76 of Finance Act equal to Rs. 200 per day from the date of default to date of … the Finance Act as it stood prior to the amendment made on 10-09-2004 to read as under: "73. Value of taxable services escaping assessment, -

The Commissioner of Central Excise Vs. M/S Federal Mogul Tpr India Lim ...

Court : Karnataka

Subject : Service Tax

reads as under: “In exercise of the powers conferred by sub- section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it … CENTRAL EXCISE ACT, 1944 ARISING OUT OF ORDER DATED1201.2012 PASSED IN FINAL ORDER NOS.20 TO232012 IN APPEAL NO.E-1086, 1087, 1159 AND11602009 PRAYING TO SET-ASIDE THE FINAL ORDER NOS.20 TO232012 DATED1201.2012 IN APPEAL NO.E-1086, 1087,1159 AND ..RESPONDENT21160/2009 PASSED

Raymond Limited Vs. Raymond Pharmaceutical Pvt. Ltd.

Court : Mumbai

Subject : MRTP

Wodka KG Vs. John Distilleries Ltd. 2011(4) Mh.L.J. 842 KSB Aktiengesellschaft and Anr. v. KSB Real Estate and Finance Private Ltd. in Notice of Motion No.4019 of 2007 Ford Motor Company and Anr. v. C.R.Borman and Anr. … The words of Section 29(4)( c) are in pari materia with Section 10(6) of the English Trade Marks Act, 1994 and therefore actionable. 24. Mr. Tulzapurkar relied upon the judgment of the case of Brown Shoe Company Inc.

M/S. Suzlon Infrastructure Vs. Commissioner of Central Excise, Pune.ii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of service tax under the category of ‘Erection, Commissioning or Installation service’ as defined in Sec,65(39a) of the Finance Act, 1994, the officers of Directorate General of Central Excise Intelligence (DGCEI), New Delhi conducted investigation into the matter. In … to 30.9.2005. The notice also proposed to impose penalty on it under Sec.76 for contravention of provisions of Section 68 and penalty under Section 78 of Chapter V of the Finance Act, 1994 for evasion of service … of Rs. 22,04,53,114/- and Education Cess of Rs. 44,09,131/- for the period 10.9.04 to 30.9.2005. The notice also proposed to impose penalty on it under

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

of India, seeking a writ of declaration, declaring the provisions of Section 65(90a) and Section 65(105)(zzzz) of the Finance Act, 1994 as ultra vires and unconstitutional and unenforceable. For petitioner in W.P.No.16400/2013 Mr.K.Govi Ganesan For RR1& 2 in W.P.No.16400/2013 … 27917 & 27918/2008, 28021 & 28022/2008, 29188/2008, 662/2009, 747 & 748/2009, 2766-2770/2009, 3995/2009, 6346/2009, 8562/2009, 8613/2009, 8827-8846/2009, 9251/2009, 10494/2009, 10997/2009, 11024-11027/2009, 12016/2009, 12268 & 12269/2009, 16251/2009, 17238/2009, 18287/2009, 18795/2009, 19995-20013/2009, 20524/2009, 20580/2009, 21035/2009, 21041/2009, 21046/2009, 21173/2009, 21182/2009,

Rpg Enterprises Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

23.2.05, confirmed the demand notice issued to the appellants amounting to Rs. 4,89,65,321/- under Section 73(1)(a) of the Finance Act, 1994: Me imposed a penalty of Rs. 500/- under Section 75A of the said Act for failure to obtain … not paid as provided under Section 76 of the Act, ibid; He also imposed a penalty of Rs. 1000/- under Section 77 of the Act ibid for failure to file return in Form ST-3; He also imposed

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

Subject : Service Tax

writ petitions. W.P.No.25928 of 2011 is filed by Bharati Telemedia Limited seeking to declare Section 65(105(zk) of the Finance Act, 1994 as ultra vires Entry 62 List II of Seventh Schedule to the Constitution of India and Articles 14, … pp.136 and 137. 61. Thus being an organic living document, as observed in the decision reported in (2004) 10 SCC 201 (State of W.B. Vs. Kesoram Industries Ltd.), the outlook on the expressions in the Lists, as