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Commissioner of C. Ex. and Stc Vs. First Flight Couriers Ltd.

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 76; Income Tax Act - Sections 80; Industrial Disputes Act - Sections 10(3)

Reported in : (2007)213CTR(Kar)550; 2007[8]STR225; [2008]12STT127; (2008)18VST282(Karn)

and prayed to answer the same in favour of the revenue, which reads thus,-Whether Section 76 of the Finance Act, 1994 relating to Service tax to be read as the penalty which shall not be less than Rs. 100/-

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

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. … could condone the delay in filing the appeals. They also challenge, inter alia, the imposition of penalty under Section 76 of the Act. On those grounds the respondents prayed for quashing of Exts. P8 and P9 orders in

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 … responsible for collecting the service tax, delays in paying the tax to the credit of the Central Government. Section 76 deals with the imposition of penalty for failure to collect the service tax. Section 77 deals with the

Bellary Iron and Ores Pvt. Ltd., Mspl Ltd., Ramgad Minerals and Mining ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Acts : Finance Act 1994 - Sections 65, 65(23), 65(50), 65(105), 73(1), 76, 77, 78 and 80; Motor Vehicles Act - Section 2(24); Central Excise Tariff Act, 1985; Motor Vehicles Taxation Act; CENVAT Credit Rules, 2004 - Rule 5

Reported in : [2010]21STJ214(CESTAT-Bangalore); 2010[18]S.T.R.406; [2010]24STT557; (2010)35VST107(CESTAT-Blore)

Iron Ores Pvt. Ltd (BIOL) confirmed the following liabilities against it.(i) Service tax Under Section 73(1) of the Finance Act 1994 (the Act) Rs. 72,85,191/- and applicable interest.(ii) Penalty Under Section 76 of the Act : Rs. 200/- per

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

in one case (Service Tax Appeal No. 2/23 of 2005) of Rs. 60,26,508/- under Section 73(2) of the Finance Act, 1994, imposing penalty of Rs. 48,700/- under Section 76 and ordering interest amount of Rs. 8,84,287/- under Section 75

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

of the Finance Act, 1994 on the above service tax and education cess as well as penalty under Section 76 of the Finance Act, 1994.4. On receipt of the aforesaid show cause notice, the appellant submitted a reply … / 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

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: … could condone the delay in filing the appeals. They also challenge, inter alia, the imposition of penalty under section 76 of the Act. On those grounds, the respondents prayed for quashing of Exts. P8 and P9 orders in

M/S. Doshion Veolia Water Solutions Pvt. Ltd Vs. C.S.T. Service Tax, A ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

confirmed the demands raised alongwith interest and also imposed penalties under Sections 76, 77 and 78 of the Finance Act, 1994. The appellant contested the matter before the first appellate authority unsuccessfully. 4. On perusal of the records, I … I find to that extent both the lower authorities were correct. 7. As regards the penalties imposed under Section 76 of the Finance Act, 1994, I find that the show cause notice issued to the appellant for the

Commissioner of Central Excise Vs. Sunitha Shetty

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 76, 77 and 80

Reported in : 2004(174)ELT313(Kar); 2006[3]STR404

out herein-below would arise for consideration:1. Whether the reviewing authority's interpretation of provisions of Section 76 of the Finance Act, 1994 in Order-in-Review No. 8/2002, dated 29.1.2002/1.2.2002 that minimum penalty imposable under the said Section is Rs. 100/- per

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 person responsible for collecting service tax delays in paying tax to the credit of the Central Government. Section 76 deals with exemption of the penalty for failure to collect the service tax. Section 77 deals with the