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Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

which they have not paid during the period May, 2006 to March, 2008, should not be recovered under Section 75 of the Finance Act. 1994; (iii) Penalty should not be imposed under Section 76 of the Finance Act, … 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)

Kerala State Electricity Board Vs. Commr. of Central Excise, Thiruvana ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(31), 65(41), 66, 68, 68(1A), 68(2), 69, 69(1), 70, 71, 73, 75 and 105; Finance Act, 2000 - Sections 116 and 117; Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Rules, 1994 - Rules 2(1), 6 and 6(1); Constitution of India - Article 246(1); Income Tax Act

Reported in : AIR2008SC798; (2008)214CTR(SC)87; 2007(14)SCALE311; 2008[9]STR3; (2008)12VST1(SC); 2008AIRSCW25; 2008(1)SCC780.

as to whether the appellant- Kerala State Electricity Board, the service recipient, within the meaning of provisions of Finance Act, 1994, levying service tax, is liable to pay any interest on the amount of tax due to the respondent. … tax in full or in part as may be accepted by him, and the interest payable thereon under Section 75 and penalty equal to twenty-five per cent. of the service tax specified in the notice or the service

Assistant Commissioner of Central Excise Vs. Krishna Poduval

Court : Kerala

Subject : ConstitutionService Tax

Acts : Finance Act, 1994 - Sections 68, 73, 73(2), 75, 76, 78, 80, 85 and 85(3); Tamilnadu General Sales Tax Act, 1959; Limitation Act - Sections 14(2); Constitution of India - Article 226; Finance Rules

Reported in : (2005)199CTR(Ker)581; 2005(4)KLT947

cause why service tax amounting to Rs. 27,425/- and Rs. 33,450/-, respectively, along with interest as applicable under Section 75, as also penalty under Sections 76 and 78 of the Finance Act, 1994, should not be recovered from … 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.

P.C. Paulose, M/S. Sparkway Enterprises. Vs. Commissioner of Central E ...

Court : Supreme Court of India

Subject : Finance

Acts : Finance Act, 1994 - Clause (3d) Sections 65, 75, 76; Airports Authority of India Act, 1994Airports Authority of India Act, 1994 - Section 3

Rs. 1,80,845/- and education cess amounting to Rs. 3,617/-. There was also a proposal to demand interest under Section 75 of the Finance Act, 1994 on the above service tax and education cess as well as penalty under … / visitors are to be borne by the appellant.2. As per Clause 105 (zzm) of Section 65 of Finance Act, 1994 `taxable service' means any service provided to any person, by Airport Authority or any person authorized by it,

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

Court : Kerala

Subject : Direct Taxation

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

to show-cause why service-tax amounting to Rs. 27,425 and Rs. 33,450, respectively, along with interest as applicable under section 75, as also penalty under sections 76 and 78 of the Finance Act, 1994, should not be recovered from … In the Kerala High Court Rajeev Gupta, C.J. & S. Siri Jagan, J. Constitution of India, Art. 226; Finance Act, 1994, section 85(3) In favour of : revenue - CODE OF CIVIL PROCEDURE, 1908.[C.A. No. 5/1908]. Order 9, Rule 4:

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

not subjected to such imposition.3. Service tax was introduced for the first time under Chapter V of the Finance Act, 1994. Section 66 of the Act was the charging section and provided for the levy of service tax at the … with the filing of returns, provisions for assessment, reopening of assessments and rectification of mistakes of assessment orders. Section 75 provides for payment of interest at the rate of one-half per cent for every month or part of

Indian National Shipowners Association Vs. Union of India (Uoi)

Court : Mumbai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 5(2), 64, 65, 65(105), 66, 66A, 68, 68(2), 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Companies Act, 1956 - Sections 25; Merchant Shipping Act, 1958; Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976 - Sections 6(6) and 7(7); Factories Act, 1948; Societies Registration Act, 1860; Central Excise Act, 1944; Finance Act, 2005; Finance Act, 2006; Service Tax Rules, 1994 - Rule 2 and 2(1); Central Excise Rules; Constitution of India - Article 265

Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235

to the services rendered outside India.13. Service tax was introduced for the first time under Chapter V of Finance Act, 1994. Section 66 of the Act was the charging section and provided for a levy of service tax at the … the filing of the returns, provision for assessment, reopening of assessment and rectification of mistake in assessment order. Section 75 provides for payment of interest at the rate of one and one and half per cent for the

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

The Deputy Commissioner of Central Excie and Service Tax and Another V ...

Court : Kerala

Subject : Service Tax

demand of interest under Section 11AA of the Central Excise Act and also under Section 75 of the Finance Act, 1994. 2. We have heard learned Senior counsel Shri.Joseph Vellappally appearing for the assessee and Shri.John Varghese, learned Standing

Commissioner of C. Ex. and Cus. Vs. General Manager, Telecom, Bsnl

Court : Kerala

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 75

Reported in : 2009[14]STR450; [2009]21STT404

Customs, Excise and Service Tax Appellate Tribunal cancelling Interest demanded from the respondent under Section 75 of the Finance Act, 1994. The respondent, which is a Government Department, delayed payment of service tax by four days on account of