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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

Chapter V of the Act Pursuant to such power, the Service Tax Rules, 1994 were framed.4. By the Finance Act, 1997 the first amendments to Section 65, of the Finance Act 1994 were made inter alia, by extending the … amended thrice. The remaining sections of the 1994 Act substantially continued as originally enacted with minor changes. Under Section 70 of the Finance Act, 1994, every person responsible for collecting the service tax must furnish or cause to

Commissioner of Central Excise, Vadodara-i Vs. Gujarat Carbon and Indu ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 70, 71, 71A, 73, 76, 77, 81 and 84; Finance Act, 2000 - Sections 117; Service Tax Rules, 1994 - Rules 1(1) and 2(1); Service Tax (Amendment) Rules, 1998

Reported in : 2008AIRSCW6803; (2008)218CTR(SC)537; 2008(11)SCALE537; (2008)9SCC518; 2008[3]STR12; [2008]16STT108; (2008)17VST55(SC);

not be imposed upon them under the provisions of Sections 76 and 77 of Chapter V of the Finance Act, 1994 for alleged contravention of the provisions of Sections 70, 76 and 81 of the said Chapter and … the goods transport operators excluding insurance charges during the period 16th November, 1997 to 1st June, 1998 - Tribunal however on appeal quashed the demand … that by reason of omission or failure on the part of the assessee to make a return under Section 70 for any prescribed period or to disclose wholly or truly all material facts required for verification of the

Gujarat Carbon and Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2004)(174)ELT78Tri(Mum.)bai

against the order-in-revision passed by the Commissioner of Central Excise & Customs, Vadodara, under Section 84 of the Finance Act, 1994. The matter pertains to demand for service tax.2. The brief facts are that the appellants are engaged … that by reason of omission or failure on the part of the assessee to make a return under Section 70 for any prescribed period or to disclose wholly or truly all material facts required for verification of the

Patchala Seethramaiah Vs. Commissioner of Income Tax, Vijayawada and A ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Voluntary Disclosure of Income Scheme, 1997 - Sections 65, 66, 67 and 70; Finance Act, 1997; Income Tax Act, 1961 - Sections 139(1); Constitution o India - Article 265

Reported in : 2000(1)ALD354; 1999(6)ALT767; [2000]241ITR287(AP)

Rs.23,281/-paid under the Voluntary Disclosure of Income Scheme, 1997 (for short 'the Scheme') which was enunciated under the Finance Act, 1997 (Act 26 of 1997).The petitioner has filed a declaration on 27-12-1997 under the said Scheme disclosing the income … respondents refused to entertain the said request under the Proceedings No.VDIS'97/CIT/VJA/99/l 781 dated 26-4-1999 on the ground that Section 70 of the Scheme prohibits refund of tax paid under the Scheme under any circumstances whatsoever.2. Sri Ravi S.,

Tamil Nadu Hotels Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(1), 65(2), 65(8), 65(16), 65(19), 65(20), 65(22), 65(23), 65(24), 65(41), 65(48), 66, 67, 67(1) and 70; Finance Act, 1997; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1977; Finance Act (No. 2), 1998; Service Tax Act - Sections 65(24), 65(41) and 67; Constitution of India - Articles 14, 248 and 248(2); Constitution of India (46th Amendment) Act - Article 366(29A)

Reported in : 2001(78)ECC584; 2001(133)ELT265(Mad); 2006[2]STR513

the preceding quarter giving various particulars required under the said provision. This Finance Act was substantially amended by Finance Act, 1997 and number of other services were brought into the tax dragnet. Section 65(8) defined the term 'caterer' as … form as may be prescribed make an application for registration under this Chapter to the Central Excise Officer. Section 70 provided that every person responsible for collecting the service tax shall furnish or cause to be furnished to

The Commissioner of Central Excise Vs. Maha Laxmi Sugar Mills Company ...

Court : Uttaranchal

Subject : Excise

Reported in : (2008)219CTR(Uttranchal)393

Section 69 of the Finance Act, 1994. Allegation against the assessee is that it violated the provisions of Section 70 of the Finance Act, 1994, as it failed to furnish half yearly returns in the prescribed form ST-3 … of law has been raised by the Revenue in this appeal:Whether, the penalty under Section 77 of the Finance Act, 1994 in respect of default in submitting ST-3 return for period prior to 31.03.2000, even though the same … returns in the prescribed form ST-3 for the quarter ending on December 1997. A show cause notice No. V-CE(3)ST/22/98/2436 dated 17.04.1998 appears to have been

Vasantlal Tulsidas Agrawal Vs. Commissioner of Income-tax

Court : Gujarat

Subject : Direct Taxation

Acts : Finance Act, 1997 - Sections 64(1) and 70

Reported in : [2002]254ITR255(Guj)

Scheme, one was required to tender a form as prescribed under Sub-section (1) of Section 65 of the Finance Act, 1997, a copy of which is produced at exhibit A-1. In Clause 5 of the said form, the assessee … that the Revenue can come out with a version that the amount is not refundable in view of Section 70 of the Scheme. He submitted that apart from the Scheme, whenever there is a bona fide mistake, the

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

the Finance Act, 1994. This tax was proposed on three type of services which were rendered. By the Finance Act, 1997 the Legislature sought to cast the net much wider. It amended certain provisions in the Act and, thereafter … service was rendered.5. The procedure which has to be followed for collecting the service tax is prescribed by Section 70 which, inter alia, requires the person responsible for collecting the service tax to file the return in the

E. Prahalatha Babu, 18, 14th Street, Nandanam Extension, Nandanam, Che ...

Court : Chennai

Subject : Direct Taxation

Acts : Finance Act, 1997 -- Sections 64, 65, 66, 67 and 70; Income-tax Act, 1961 -- Sections 132, 132-A, 133A, 139, 142 and 148

Reported in : 1999(3)CTC369; (1999)156CTR(Mad)436; [2000]241ITR457(Mad)

1st July, 1997. The last date for making the declaration was 31st December, 1997. Section 64 of the Finance Act, 1997 (Act No. 26 of 1997) deals with the charging of tax. Section 65 of the said Act prescribe … the declaration, the declaration filed by him shall be deemed never to have been made under the scheme. Section 70 contemplates that the tax paid in respect of voluntarily disclosed income under Section 64(1) of the said Act

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 … for the period commencing on and from the 16^th day of November, 1997 and ending with 2^nd day of June, 1998, shall be deemed always … liability under Section 73 covered the cases of the assessees who were liable to file their returns under Section 70 and that, therefore, the present assessees were not liable to pay tax. It was also urged that even