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

Court : Kerala

Subject : Direct Taxation

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

same were filed beyond the period prescribed under sub-section (3) of section 85 of the Finance Act, 1994, and the Commissioner (Appeals) did not have … disposed 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. … 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 them for failure to pay

M/S. B.S.N.L. Vs. Appearance

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

Subject : Education

statutory appeal is required to be filed in case of service tax matters under Section 85 of the Finance Act, 1994 within a period of three months before the Ld. Commr.(Appeal). The Ld. Commr. (Appeal) can condone the delay … A.R. submits that the statutory appeal is required to be filed in case of service tax matters under Section 85 of the Finance Act, 1994 within a period of three months before the Ld. Commr.(Appeal). The Ld.

M/S. Sonu Enterprises Vs. Commissioner of Central Excise and S.T. Sura ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

in filing appeal, which is beyond the condonable period of three months under Section 85 (3A) of the Finance Act, 1994. It was his case that due to inevitable circumstances the appellant could not file appeal before the first … 4 months and 20 days in filing appeal, which is beyond the condonable period of three months under Section 85 (3A) of the Finance Act, 1994. It was his case that due to inevitable circumstances the appellant

General Manager, Bsnl Vs. Asst. Commissioner of Central Excise

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 85

Reported in : 2009[16]STR262

Tax Appellate Tribunal in Annexure-'A' order that in view of the provisions contained in Section 85 of the Finance Act, 1994, it was beyond the power of the lower Appellate Authority to condone the delay of 2 years and … Customs, Excise and Service Tax Appellate Tribunal in Annexure-'A' order that in view of the provisions contained in Section 85 of the Finance Act, 1994, it was beyond the power of the lower Appellate Authority to condone

Thomas Thomas and anr. Vs. the Kottayam Municipality and anr.

Court : Kerala

Subject : LimitationCivil

Acts : Central Excise Act; Finance Act, 1994 - Sections 85(3); ; Limitation Act - Sections 5, 29(2) and 34; Municipalities Act - Sections 406(3); Tamilnadu General Sales Tax Act, 1959; Constitution of India - Articles 142 and 226

Reported in : 2008(3)KLJ482

imposing penalty in appeals before the appellate authority within the maximum period prescribed under Section 85(3) of the Finance Act, 1994, they cannot get the appeals revived and heard on merit by resorting to the discretionary remedy before this … fresh orders be passed. Petitioners submits that in pursuance to the appellate order, Ext. P5 was issued under Section 406(3) of the Municipalities Act and again the petitioners filed Ext.P6 appeal. The Tribunal set aside Ext. P5

The Chief Commissioner Large Tax Payers Unit Vs. Tnt India Pvt. Ltd.

Court : Karnataka

Subject : Direct TaxationOther Taxes

Acts : Finance Act, 1994 - Sections 65, 65(105), 65(121), 65(125), 70, 70(2), 73, 74, 83, 83A, 84, 84(2) or 85, 86, 86(1) and 86(1)(1A)(2); ; Central Excise Act, 1944 - Sections 2 and 37B; ; Right to Information Act (RTI); ; Central Boards of Revenue Act, 1963

Section 86 even when the said letter/order is not passed under Sections 73, 83A, 84 or 85 of Finance Act, 1994?4.2 Whether 'International Freight'' activity of the assessee fall under entry in Section 65(105)(f) of Finance Act, 1994 as

Tamil Nadu Kalyana Mandapmam Am Assn. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 17, 65, 65(19), 65(20), 65(22), 65(23), 65(41), 65(48), 66, 66(1), 67, 68, 85(2), 88 and 93; Service Tax Rules, 1994 - Rules 2(1) and 6(3); Finance Act, 1997 - Sections 84; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Finance (No.2) Act, 1996 - Sections 85; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 246(3) and 366(29A); Constitution of India (46th Amendment) Act - Article 366(29A); Central Excise Act, 1944 - Sections 11B; Sale of Goods Act, 1930

Reported in : AIR2004SC3757; (2004)4CompLJ108(SC); 2004(3)CTC63; (2004)188CTR(SC)297; 2004(93)ECC353; 2004(167)ELT3(SC); [2004]267ITR9(SC); [2004(4)JCR66(SC)]; JT2004(4)SC568; (2004)3MLJ; (2004) 5 SCC 632

the Madras High Court dismissed the writ petition of the appellant-Association and held Sections 66, 67(o) of the Finance Act, 1994 and Rule 2(1)(d)(ix) of the Service Tax Rules, 1994 and other provisions related to Kalyana Mandapmam ams and … person by the person responsible for collecting the service tax.(2) With effect from the date notified under Section 85 of the Finance Act (No.2) 1996 there shall be charged a service tax at the rate of five

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

same were filed beyond the period prescribed under Sub-section 3 of Section 85 of the Finance Act, 1994 and the Commissioner (Appeals) did not have … 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. … 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 them for failure to pay

Commissioner of Service Tax Vs. Lumax Samlip Industries Ltd. and Custo ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35G; Finance Act, 1994 - Sections 83, 84, 85, 86, 86(1), 86(2) and 86(2A)

Reported in : (2007)212CTR(Mad)62; 2007(121)ECC259; 2007LC259(Madras); 2007[8]STR113; (2007)8VST791(Mad)

appeal is filed under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 by formulating the following Substantial Questions of law for consideration.i) Whether statutory powers of Commissioner to file appeal … K. Raviraja Pandian, J.1. This appeal is filed under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 by formulating … an order passed by a [Commissioner] of Central Excise (Appeals) under Section 85, may appeal to the Appellate Tribunal against such order.[(2) The Board may,

Laghu Udyog Bharati and anr. Vs. Union of India and Others

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 66 and 93; Finance Act, 1997 - Sections 84; Finance Act, 1996 - Sections 85

Reported in : AIR1999SC2596; 1999(65)ECC687; 1999LC53(SC); 1999(112)ELT365(SC); JT1999(5)SC352; 1999(4)SCALE440; (1999)6SCC418; [1999]3SCR1199; [1999]115STC616(SC); 2006[2]STR276

ground that the said sub rules are contrary to the provisions of Sections 65 and 66 of the Finance Act, 1994, whereby service tax was sought to be levied by the parliament.2. A brief legislative history is that service … person by the person responsible for collecting the service tax.(2) With effect from the date notified under Section 85 of the Finance (No.2).Act, 1996 (33 of 1996), there shall be charged a service tax at the rate