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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)

reason recorded by the original authority holding that the assessee is not entiled to get any exemption under Section 80 of the Income-tax Act (sic - Finance Act, 1994) as the explanation offered by him that during the … 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/-

The Commissioner of Income Tax-v Vs. Natraj Stationery Products (P) Lt ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80IA, 80IA(2), 80IB, 80IB(3), 143(1) and 260A; Finance Act, 1991; Finance Act, 1992; Finance Act, 1993; Finance Act, 1994; Finance Act, 1995; Finance Act, 1996; Finance Act, 1997; Income Tax (Amendment) Act, 1998; Finance Act, 1998; Finance Act, 1999

Reported in : (2009)222CTR(Del)430; [2009]312ITR22(Delhi); [2009]177TAXMAN168(Delhi)

Act, 1992 with effect from 01.04.1993, thereafter by the Finance Act, 1993 with effect from 01.04.1994, then the Finance Act, 1994 with retrospective effect from 01.04.1994 and with effect from 01.04.1995, then by Finance Act, 1995 with effect from … Rajiv Shakdher, J.1. These appeals under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') are preferred by the Revenue … Consequently, the assessee did not claim any deduction, in particular under Section 80-IA of the Act, as it appeared on the statute book at the

M/S. R.N. Singh Vs. Commissioner of Central Excise, Allahabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

attention to the finding of Joint Commissioner wherein he has not  imposed any penalty under various provisions of Finance Act, 1994, as proposed in the notice and by invoking  the provisions of Section 80 of the Finance Act, 1994,

Union of India (Uoi) Through Commissioner of Central Excise Vs. Dial a ...

Court : Rajasthan

Subject : Excise

Reported in : (2007)208CTR(Raj)170; [2007]7STT372

the aforesaid order, this application was moved.It was pointed out by the learned Counsel for the respondent that Section 80 of the Finance Act, 1994 envisages that where assessee furnished an explanation for delayed or non-payment of service-tax … 35H of the Central Excise Act as it existed on 1st April, 2002 r/w Section 83 of the Finance Act, 1994 containing the provisions relating to levy and collection of service-tax is directed against the order of Customs, Excise

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. … above Sections, especially since the ingredients of the two offences are distinct and separate. Perhaps invoking powers under Section 80 of the Finance Act, the appropriate authority could have decided not to impose penalty on the assessee if

M/S. Chimanlal Shantilal Shah and Others Vs. Cst Ahmedabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

appellants are covered by the retrospective amendment made by the Central Government of India to Section 80 of Finance Act, 1994 which talks about the granting/setting aside of the penalty imposed under the category of renting of immovable property

M/S Science Centre Vs. Cce, Jaipur-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

(Appeals) they had filed an appeal before the Tribunal and argued that there was sufficient cause for invoking Section 80 of Finance Act, 1994 for waiver of the penalties imposed on them.  They submitted that this could not … were engaged in the business of providing commercial training or coaching which is taxable under the provisions of Finance Act, 1994 with effect from 1.7.2003.  Though the Appellant had taken service tax registration in the year 2003, they did

Commr. of C. Ex. and Cus. Vs. Shree Bilimora Modh Ganchi Samasta Panch ...

Court : Mumbai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 80

Reported in : 2008[9]STR226

excise duty but service tax and what the Tribunal ought to have considered is Section 80 of the Finance Act, 1994 which is not considered.3. In the light of that, the impugned order is set aside. The matter is

M/S. Srk Shipping and Logistics, Visakhapatnam Vs. Commissioner of Cen ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

that this is a fit case for waiving the penalty by invoking the provision of Section 80 of Finance Act, 1994 subject to the condition that appellant deposits the entire amount of interest within 8 weeks from today and

M/S. Sdv International Logistics Limited Vs. Commissioner of Central E ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

of the Honble High Court in favour of the assessees, we invoke the provisions of Section 80 of Finance Act, 1994 and set-aside the penalties imposed by the adjudicating authority and upheld by the first appellate authority. 4. In