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Commissioner of Central Excise, Vadodara-i Vs. Gujarat Carbon and Indu ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 70, 71, 71A, 73, 76, 77, 81 and 84; Finance Act, 2000 - Sections 117; Service Tax Rules, 1994 - Rules 1(1) and 2(1); Service Tax (Amendment) Rules, 1998

Reported in : 2008AIRSCW6803; (2008)218CTR(SC)537; 2008(11)SCALE537; (2008)9SCC518; 2008[3]STR12; [2008]16STT108; (2008)17VST55(SC);

not be imposed upon them under the provisions of Sections 76 and 77 of Chapter V of the Finance Act, 1994 for alleged contravention of the provisions of Sections 70, 76 and 81 of the said Chapter and as … delayed payment of service tax required to be paid under the Finance Act, 1994.4. The Tribunal referred to Section 73 of the Finance Act which reads as follows:Section 73(a)- The Assistant Commissioner of Central Excise or, as the

M/S South Eastern Coalfields Ltd Vs. Cce, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

2. Subsequently a corrigendum to the notice was issued on 02-11-2004 pointing out the retrospective amendment made in Finance Act, 1994 by Finance Act 2003 and the prospective amendment in section 73 of Finance Act 1994 made by Finance

Cce, Allahabad Vesus M/S Hindalco Industries Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

amendment by Finance Act 2000, the question arose whether this amendment was good enough to issue demands under section 73 of Finance Act, 1994 on persons who had not paid tax during the said period as per Rule … 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

M/S Daurala Organics Vs. Cce, Meerut I

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

Subject : Service Tax

was confirmed by the Additional Commissioner by invoking extended period under proviso to Section 73 (1) of the Finance Act, 1994. The Additional Commissioner while confirming the service tax demand alongwith interest did not impose any penalty on the

M/s. Danieal and Samuel Logistics Private Limited rep by its Managing ...

Court : Chennai Madurai

Subject : Education

Rs.1,17,88,470/-, Primary Education Cess Rs.2,35,770 and Secondary and Higher Education Cess Rs.1,17,885/-) under Section 73 (2) of the Finance Act, 1994 and imposing penalty of Rs.10,000/- under Section 77(2) of the Finance Act, 1994 for non assessing their correct

Commr. of S.T. Vs. Atria Convergence Tech. P. Ltd.

Court : Karnataka

Subject : Excise

Acts : Central Excise Act, 1944 - Section 35B and 35G; ;Finance Act, 1994 - Sections 73, 76, 78 and 80

Reported in : 2010[18]STR265

his order dated 31-3-2006 (copy at Annexure-D] while thought it proper to set aside the penalty levied under Section 73 of the Finance Act, 1994, was of the view that there was neither any suppression or deliberate misrepresentation … certain penalties that had been levied on the assessee by the adjudicating authority under Section 78 of the Finance Act, 1994, on the premise that there was suppression and non-payment of duty on the part of the assessee in

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

Royal Enfield Vs. Commissioner of Service Tax, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

authority confirmed the demand of service tax of Rs.10,27,257/- along with interest under Section 73 (1) of the Finance Act, 1994 and disallowed the cenvat credit of Rs.10,27,257/- under Rule 14 of the CCR 2007 utilized towards the payment

M/s. Sundaram Motors, Represented by its CFO and Global President-Fina ...

Court : Chennai Madurai

Subject : Service Tax

No Costs. Consequently, connected Miscellaneous Petitions are closed. Cenvat Credit Rules 2004 Rule 6(3A)(C)(iii), Rule 14, Rule 15(3) Finance Act, 1994 Section 73(1), Section 75, Section 77 (2), Section 78 Show-cause notice Petitioner challenged show-cause notice, issued by first Respondent

Devi Constructions Vs. the Commissioner of Central Excise (Appeals)

Court : Chennai

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 11D and 35F; Finance Act, 1994 - Sections 73(2), 76, 77 and 78; Central Excise Rules, 1944 - Rule 57CC; CENVAT Credit Rules, 2001 - Rule 6; CENVAT Credit Rules, 2002; CENVAT Credit Rules, 2004

Reported in : (2008)221CTR(Mad)72; 2008[12]STR691; [2009]19STT461; (2008)18VST415(Mad)

50% of penalty amount of Rs. 7,30,429/- i.e., Rs. 3,65,215/- imposed under Section 76 of Chapter V of Finance Act, 1994; 50% of the penalty amount of Rs. 1,000/-, i.e. Rs. 500/- imposed under Section 77 of Chapter V … petitioner during the period from 10.9.2004 to June, 2006 as per the services provided by it under Section 73(2) of the Finance Act, 1994.5. It is seen that the petitioner itself has agreed that as far as