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M/S. Jmj Constructions, Rep. by Its Managing Partner Vs. the Assistant ...

Court : Chennai

Subject : Service Tax

under the impression that it had paid the entire service tax, in terms of Section 73(3) of the Finance Act, 1994. However, the Assistant Commissioner of Central Excise, Salem-I Division, the first respondent herein, had issued a show cause … calling for the records of the 3rd respondent in his order in Appeal No./ST/S177/2011andST/255/2011 (Final Order No.1157/11) dated 21.10.2011 which is confirming the order of the 2nd respondent in order in appeal No.13/2011-(SLM) (ST) dated 27.1.2011 and

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

2012 was enacted. By this enactment, sections 97 and 98 have been inserted in Chapter V of the Finance Act, 1994. Section 97 of the Finance Act, 1994 provided for retrospective exemption to activity of management, maintenance and repairs of … granted Rule on 22nd February, 2016 and directed that it be heard along with Central Excise Appeal No. 21 of 2015. 2. Rule on interim relief in the writ petition was made returnable on 21st March, 2016

Asianet Digital Network Private Ltd. vs Union of India,

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner and … AUDIT REPORT AR NO. 105/TVM/TVM/2017-18(ST) DATED 10.12.2020 Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE NO. 20/2020- 21-ST DATED 29.12.2020 Exhibit P5 TRUE COPY OF THE ORDER-IN-ORIGINAL NO. TVM- EXCUS-000-COM-10-2021-22 DATED 27.12.2021 PASSED BY THE 3RD

Asianet Digital Network Private Ltdrepresented by Its Assistant Vice P ...

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner and … AUDIT REPORT AR NO. 105/TVM/TVM/2017-18(ST) DATED 10.12.2020 Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE NO. 20/2020- 21-ST DATED 29.12.2020 Exhibit P5 TRUE COPY OF THE ORDER-IN-ORIGINAL NO. TVM- EXCUS-000-COM-10-2021-22 DATED 27.12.2021 PASSED BY THE 3RD

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 … goods used in the manufacture of capital goods which are further used in the factory of the manufacture; 21. A plain reading of the definition of ‘capital goods' as defined under Rule 2(a)(A) of the Credit Rules

Ganesh Automobiles Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2008)13STJ14CESTATNew(Delhi)

1. The appellant filed this appeal against imposition of penalty under Section 76, 78 and 77 of the Finance Act, 1994.2. The relevant facts of the case in brief are that the appellants are engaged in providing service under … "Authorised Service Station". They obtained registration in the year 2001. Proceeding was initiated by show cause notice dated 21.8.2003 for non filing of ST-3 return for quarter ending September 2002 and March 2003. Thereafter, the appellant deposited

Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 65(7), 65(18A), 65(18B), 65(48), 116 and 117; Finance Act, 1997; Finance Act, 1994 - Sections 65, 66 68, 70, 71A and 94; Finance Act, 2003 - Sections 68, 68(1), 69, 70, 71 and 71A; Assam Taxation (On Goods Carried by Road or on Inland Waterways) Act; Central Tea Act - Sections 3(1) and 3(2); Motor Vehicles Act, 1939 - Sections 43, 43(1), 43(1A) and 44; Rajasthan Passengers and Goods Taxation Act, 1959 - Sections 3 and 4; Karnataka Entertainments Tax Act, 1958 - Sections 2; Expenditure Tax Act, 1987; British North America Act, 1867 - Sections 91 and 92; Finance Act, 1998 - Sections 65, 65(16), 65(17), 65(41) and 66(3); Motor Vehicles Act, 1988 - Sections 2; Finance Act, 1997 - Sections 84; Service Tax Rules, 1994 - Rule 2 and 2(1); Service Tax (Amendm

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

transport does not merely involve personal services of transporters but also vehicles and fuel. Chapter V of the Finance Act, 1994 provide for levy of service tax on utilisation of transport services by the petitioners. It was amended by … also in furtherance of rectifying the defects in law pointed out by the Supreme Court, the Parliament amended Sections 68 and 70 retrospectively and a new Section 71A was inserted in Finance Act of 1994 to validate

Commissioner of Service Tax Vs. M/S Adani Gas Ltd.

Court : Supreme Court of India

Subject : Service Tax

pipes and measuring 1 “Tribunal” 2 “Adjudicating Authority” 1 equipment to its customers under Section 65(105)(zzzzj) of the Finance Act, 1994. This appeal rests on the interpretation and applicability of the provisions of Section 65(105)(zzzzj) of the Finance Act, … the service. There is an element of service which is the foundation for the levy of the tax. 21 A GSA entered into by the respondent on 17 November 2008 with one of its buyers (Polymer Industries)

Bharat Hotels Limited vs.commissioner, Central Excise (Adjudication)

Court : Delhi

Subject : Service Tax

Tribunal (CESTAT) (hereinafter referred to as “Appellate Tribunal”), upholding imposition of penalty for non-compliance with provisions of the Finance Act, 1994 (also herein referred to as “the Act”), in respect of payment of service tax in respect of management, … period of eighteen months or five years, as the case may be.” 21. The meaning of the words „wilful misstatement‟ and „suppression of facts‟ has … whether the Appellate Tribunal fell into error in holding that invocation of the extended period under proviso to Section 73(1) of the Act in respect of two services, i.e. management, maintenance and repair services and mandap keeper

Unique Security and Consultants Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

ordered recovery of Rs. 9,32,118/-. Penalties were also imposed on the appellants under the various sections of the Finance Act, 1994 relevant to service tax.The Commissioner (Appeals) rejected the appeal filed by the appellants.2. It is pleaded before us … by them and ordered recovery of Rs. 9,32,118/-. Penalties were also imposed on the appellants under the various sections of the Finance Act, 1994 relevant to service tax.The Commissioner (Appeals) rejected the appeal filed by the appellants.2. … for registration under letter dated 17-6-1999 which was obtained by them on 21-6-2000 and they deposited the service tax of Rs. 40,500/- on 8-6-2000 for