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Ebiz.Com Pvt. Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

1 lakh which will be paid by the DGCEI to eBIZ within four weeks. Constitution of India, 1950 Finance Act, 1994 Section 82 Service Tax Rules, 1994 Evasion of tax Validity of search Petitioner sought for declaration that search conducted … liability of eBIZ for a past period without resorting to any known procedure under the FA. Analysis of Section 73A of the FA 47. Section 73A of the FA is also relevant since it is the case of

Max Life Insurance Company Ltd. Vs.commissioner of Central Excise &amp ...

Court : Delhi

Subject : Land Acquisition

Service Tax and not deposited in the Government exchequer as required in terms of Section 73A(2) of the Finance Act, 1994 during the period 2006-07 to 2012-13 (upto June, 2012), and order for recovery of the same from them

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 … by the petitioner and that no notice or order of determination under Section 72 or Section 73 or Section 73A of the said Act would have been initiated against the petitioner. He submitted that both these conditions were

Kandra Rameshbabu Naidu Vs. Superintendent (A.E.) Service Tax, Mumbai ...

Court : Mumbai

Subject : Education

the Service Tax and also the amended provisions. It is further the contention of the respondent No.1 that Section 73A of the Finance Act, 1994 requires any person who has collected any amount representing Service Tax to deposit … by the applicant in the matter of offence punishable under Section 89 read with Section 90 of the Finance Act, 1994. 3. During the arguments it is submitted on behalf of the applicant that he is the Director of

Kandra Rameshbabu Naidu Vs. Superintendent (A.E.) Service Tax, Mumbai ...

Court : Mumbai

Subject : Education

the Service Tax and also the amended provisions. It is further the contention of the respondent No.1 that Section 73A of the Finance Act, 1994 requires any person who has collected any amount representing Service Tax to deposit … by the applicant in the matter of offence punishable under Section 89 read with Section 90 of the Finance Act, 1994. 3. During the arguments it is submitted on behalf of the applicant that he is the Director of

Sree Infra Tech Vs. Commissioner of Central Excise Tiruchirapalli

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Land Acquisition

and also demanding an interest amount of Rs.1,31,888/-. By the time of adjudication, Section 97 was inserted in Finance Act, 1994 exempting service tax in respect of management, maintenance and repair service retrospectively from 16-05-2005, by Finance Act 2012. … the amount already paid by the appellant be credited to the Consumer Welfare Fund in terms of Section 73A(6) of the Finance Act, 1994. Further the demand for interest of Rs.1,21,011/- was confirmed against the appellant. Aggrieved

Cce Vs. Motherson Sumi Systems Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(107)ECC77

of Central Excise, Noida, who confirmed payment of Rs. 16,05,850 under the provisions of Section 73A of the Finance Act 1994 against M/s. MSSL. He also imposed a penalty on M/s. MSSL and demanded interest on the service tax

international Clearing and Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2007)8STJ388CESTAT(Chennai)

and Rs. 3,74,981/-, along with interest, made by the original authority in terms of Section 73A of the Finance Act. 1994, as amended. These amounts were demanded from M/s.International Clearing and Shipping Agency, Chennai being the service tax short

Ms Exman Security Services Pvt Ltd Through Its Managing Director Achha ...

Court : Jharkhand

Subject : Education

which is at Annexure 5, mainly for the reason that the amount demanded under Section 87 of the Finance Act, 1994 is not based upon any adjudication, on the contrary now at a later stage demand-cum-show cause notice dated … provisional attachment of the properties of the assessee during the pendency of the proceedings under section 73 or 73A of the Act for the purpose of protecting the interest of the Revenue. Such provision cannot be 9

Travel Aid and ors. Vs. Cce (St)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

proceedings against the appellants. In the impugned order, passed in revision in terms of Section 84 of the Finance Act, 1994, the Commissioner has confirmed the demands proposed in the Show Cause Notice dated September 2005. Moving the application, … constitute an appealable order. In September 2005, the Assistant Commissioner issued Show Cause Notices to the appellants invoking Section 73A alleging not filing of return and non payment of service tax due.Following the order of the Commissioner (Appeals)