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Commissioner of Central Excise Commissionerate Vs. Dr. Lal Path Lab (P ...

Court : Punjab and Haryana

Subject : Service Tax

Reported in : (2007)213CTR(P& H)15; (2007)9VST700(P& H)

category specified in the definition of 'business auxiliary service' as per Sub-section (19) of Section 65 of the Finance Act, 1994. The argument raised by the Revenue is that the activity carried out by the assessee-respondent amounted to promotion … to the amount of tax payable under Section 76. Therefore, penalty of Rs. 1,000 for contravening provision of Section 75A of the Act to get itself registered with the Central Excise Department under Section 77 of Central Excise

C.C.E. Vs. Kerala State Electricity Board

Court : Kerala

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35G and 35G(3); Service Tax Rules, 1994 - Rules 6 and 6(1); Finance Act, 1994 - Sections 65(31), 65(105), 68, 69, 70, 73, 73(1), 75, 75A, 76, 77, 78, 94(1) and 94(2); Service Tax Act

Reported in : (2008)214CTR(Ker)97; 2006(4)KLT749; 2006[3]STR625; (2007)5VST46(Ker)

and VA of the Finance Act, 1994 and also imposed penalty of Rs. 500/- and Rs. 1000/- Under Section 75A and 77 of Chapter V and VA of the Finance Act, 1994 as amended for non registration and … Commissioner of Central Excise noticed that the KSE Board had contravened the provisions of Section 70 of the Finance Act, 1994 by not filing the prescribed return, Section 68 by not remitting the service tax due and Section 69

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

along with the service tax. Therefore, I cannot hold it good that members' club is covered by the Finance Act, 1994 for imposition of service tax to use its space as 'mandap'. So far as the other point is … of the Act, was demanded by these show-cause notices. Penalty under Sections 75A, 76, 77 and 78 of the Act was also proposed. The respondent … A.K. Sikri, J.1. The appellant, namely, Commissioner of Service Tax, has preferred this appeal under Section 35 of the Central Excise Act, 1944 (hereinafter referred to as the Act). The impugned orders are passed

Jmc Educational Trust Vs. Customs, Excise and Service Tax Appellate Tr ...

Court : Chennai

Subject : Service TaxConstitution

Acts : Indian Trust Act, 1882; Finance Act, 1994 - Sections 35(F), 65(26), 75A, 77 and 78

Reported in : (2008)217CTR(Mad)263; 2008[10]STR436; (2008)14VST307(Mad)

by the petitioner's trust does not fall within the scope of Section 65(26) of Chapter V of the Finance Act, 1994 and so the petitioner is not liable to pay any service tax. But, the Assistant Commissioner has passed … Rs. 71,200 and Rs. 1,000 under Section 77 and Rs. 71,200 under Section 78 and Rs. 500 under Section 75A of the Finance Act, 1994.3. The petitioner challenged the same by way of appeal before the Commissioner of

Commissioner of Central Excise Vs. Mankodi Enterprises

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

the impugned order dropping the penalty imposed on the respondent under Sections 75A, 76,77 & 78 of the Finance Act, 1994.2. The respondent M/s. Mankodi Enterprises, Jabalpur are Clearing and Forwarding Agent of M/s. Exide Industries Ltd. since 1998 … as they were recovering the amounts from the Exide Industries Limited.There is no provision of waiving penalty under Section 75A. Therefore, the order of the Commissioner (Appeals) waiving the imposition of penalties may be set aside.4. On behalf

Commissioner of Central Excise Vs. Suman Satellite

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

M/s. Suman Satellite are provider of taxable service of cable operator as defined under Section 65 of the Finance Act, 1994.The respondents had provided cable service to 105 customers and they were charging Rs. 200/- per month for the … The adjudicating authority confirmed the differential service tax of Rs. 226/- and imposed penalty of Rs. 500/- under Section 75A, Rs. 1,000/- under Section 77 for not filing the return and penalty at the rate of Rs. 100/-

Commissioner of Central Excise Vs. Video Time

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

of the Commissioner (Appeals) dropping penalties imposed on the respondents under Sections 75A, 76 and 77 of the Finance Act, 1994.2. The respondents are cable operator and they have failed to file return within time prescribed and did not … penalty. The original authority confirmed the service tax of Rs. 5310/- and imposed penalties of Rs. 500/- under Section 75A, Rs. 500/- under Section 77 and at the rate of Rs. 100/- per day for everyday's late payment

Lake City Service Centre Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

December, 2003. The adjudicating authority confirmed the demand and also imposed equivalent penalty under Section 78 of the Finance Act, 1994 and penalties under Section 76 & 75A. The appellant discharged their service tax liability and interest under Section

S.R. Agency Vs. Cce

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

Subject : Service Tax

issued show-cause notice dt. 29.3.2004 demanding service tax of Rs. 6,68,833/- from them under Section 73(i)(a) of the Finance Act, 1994 and proposing penalties on them under Sections 75A, 76, 77 & 78 of the Act. The notice also

Commissioner of Central Excise Vs. Heera Lal Sabu

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

for Registration with the Department, Deputy Commissioner, imposed a penalty of Rs. 500/- each of the Respondents under Section 75A of the Finance Act, 1994 which has been reduced to Rs. 100/- by the Commissioner (Appeals) on the … records. All the three Respondents are provider of taxable service of 'Cable Operator' under the provisions of the Finance Act, 1994. As these Cable Operators did not apply for Registration with the Department, Deputy Commissioner, imposed a penalty of