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G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

Section 65 (105)(zzzz) and 65(90a) of the Finance Act, 1994, as amended by the Finance Act, 2010 and Section 77 of the Finance Act, 2010 on the ground that the said provisions are illegal, arbitrary and ultra vires … of India, seeking a writ of declaration, declaring the provisions of Section 65(90a) and Section 65(105)(zzzz) of the Finance Act, 1994 as ultra vires and unconstitutional and unenforceable. For petitioner in W.P.No.16400/2013 Mr.K.Govi Ganesan For RR1& 2 in W.P.No.16400/2013

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

Section 76 of the Finance Act, 1994 for non-payment of Service Tax and penalty of Rs. 200/- under Section 77 of the Finance Act, 1994 for failure to furnish the ST-3 returns in time in the proceedings arising … 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

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 … the Central Government. Section 76 deals with the imposition of penalty for failure to collect the service tax. Section 77 deals with the penalty for failure to furnish the prescribed return. Section 78 deals with the penalty for

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 … 72,85,191/- and applicable interest.(ii) Penalty Under Section 76 of the Act : Rs. 200/- per day(iii) Penalty Under Section 77 of the Act : Rs. 1000/-(iv) Penalty Under Section 78 of the Act : Rs. 74,30,895/-Period of dispute:

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 … not declared the service tax liability in the returns filed by him, is liable to be penalized under Section 77 of the Finance Act, 1994. In my view, both the lower authorities are correct in imposing the penalty

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 Central Government. Section 76 deals with exemption of the penalty for failure to collect the service tax. Section 77 deals with the penalty for failure to furnish the prescribed return. Section 78 deals with the penalty for

Commissioner of C. Ex. Vs. Kulcip Medicines (P) Ltd.

Court : Punjab and Haryana

Subject : Service Tax

Reported in : 2009[14]STR608

was issued by the Deputy Commissioner, Ambala Division as to why penalty be not imposed upon them under Section 77 of the Finance Act, 1994 for contravention of Section 70. A penalty of Rs. 1000/- was imposed and … form S.T. 2 for payment of Service Tax as 'clearing and forwarding agent'. Under Section 70 of the Finance Act, 1994 every person liable to pay service tax is required to furnish to the proper officer of Central Excise

Commissioner of Central Excise Vs. Kulcip Medicines (P.) Ltd.

Court : Punjab and Haryana

Subject : Service Tax

Reported in : (2009)225CTR(P& H)203; [2009]20STT264; (2009)23VST177(P& H)

was issued by the Deputy Commissioner, Ambala Division as to why penalty be not imposed upon them under Section 77 of the Finance Act, 1994 for contravention of Section 70. A penalty of Rs. 1,000 was imposed and … in Form ST2 for payment of Service Tax as 'clearing and forwarding agent'. Under Section 70 of the Finance Act, 1994 every person liable to pay service tax is required to furnish to the proper officer of Central Excise

Ganesh Automobiles Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2008)13STJ14CESTATNew(Delhi)

1. The appellant filed this appeal against imposition of penalty under Section 76, 78 and 77 of the Finance Act, 1994.2. The relevant facts of the case in brief are that the appellants are engaged in providing service under

M/S. Saint-gobaIn Gyproc India Limited Vs. Cce, Rohtak

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

Subject : Service Tax

thereon and also for imposition of penalty on the appellant under Section 76, 77 and 78 of the Finance Act, 1994. The show cause notice was adjudicated by the Commissioner vide order-in-original dated 1.10.2008 by which the above mentioned