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Kanpur Income Tax Bar Association Vs. Union of India

Court : Allahabad

Subject : Direct Taxation

Acts : Constitution of India, 1950, Article 220;Finance Act, 1997, Sections 73

Reported in : [1998]236ITR848(All); [1998]99TAXMAN266(All)

of India introduced a Voluntary Disclosure of Income Scheme (VDIS) by enacting sections 62 to 78 in the Finance Act, 1997. Under the Scheme any person could make a declaration of his income for any year and pay tax … clearing doubts raised, the Government issued some circulars. A specific provision has been made in the scheme in section 73 that the value of the jewellery or bullion declared under the scheme shall be taken to be its

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);

delayed payment of service tax required to be paid under the Finance Act, 1994.4. The Tribunal referred to Section 73 of the Finance Act which reads as follows:Section 73(a)- The Assistant Commissioner of Central Excise or, as the … 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

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 … Excise Officer in the prescribed form and verified in the prescribed manner, a quarterly return. Sections 71, 72, 73 and 74 deal with the filing of returns, provisions for assessment, reopening of assessments and rectification of mistakes

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 … payment of service tax as provided under the Act. Such a show cause notice was not issued under Section 73 as is evident. The show cause notice was dropped by the Deputy Commissioner following the decision of the

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

six years in the section as originally enacted and now three as substituted by section 47(10) of the Finance Act 1997, on the making of assessments, including assessments for penalties, interest or surcharge, under section 76. 16. Two further … are subject to the criminal jurisdiction of the relevant part of the United Kingdom are within its reach. Section 73 enables the Commissioners to assess the amount of VAT due where there has been a failure for whatever

Punjab Travels Co. Vs. Union of India and Co.

Court : Rajasthan

Subject : Motor Vehicles

Acts : Rajasthan Motor Vehicles Taxation Act, 1951 - Sections 3, 4(1) and 4-B; Motor Vehicles (All India Permits for Tourists Transport Operators) Rules, 1993; Motor Vehicles Act, 1988 - Sections 73, 74, 80, 81, 82, 83, 84, 85, 86, 89, 88(9) and (14); Rajasthan Finance Act, 1997

Reported in : 2000(3)WLC755; 2001(1)WLN707

coming into the force of this notification issued under the provisions of the Chapter V of the Rajasthan Finance Act, 1997 at such rates as were applicable to such vehicles from time to time.By order of the Governor Sd/-(G.L. … with the choice indicated in the application and the provisions of sections 73, 74, 80, 81, 82, 83, 84, 85, 86 and 89 shall, as … relevant time prescribed maximum rate of tax at which Slate could notify the rate of tax leviable under Section 4-B, popularly known as Special Road Tax, on various types of vehicles. Item at Serial No. 6(2) concerns

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 … by road in a goods carriage 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 to have been a person liable

R.K. Marble Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)(115)ECC27

issued show cause notice dated 5.11.2004 to the appellants on the basis of amended Section 73 of the Finance Act, 1994 for recovery of the service tax payable by the appellant as receipt of services from goods transporter

Cpc (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2007)7STR191

the instant case, Show Cause Notice had been issued on 14.11.2002 proposing to demand the impugned amount invoking Section 73 of the Finance Act. He submits that the order passed by the original authority in 2004 was in … passed the impugned Order-in-Revision No. 3/2006 (Service Tax) elated 4.7.2006 in terms of Section 84 (5) of the Finance Act, 1994 as amended on review of the Order-in-Original dated 28.7.04 passed by the Assistant Commissioner, Coimbatore I Division

Commissioner of Central Excise Vs. Burn Standard Co. Ltd.

Court : Chennai

Subject : Service Tax

filed by the Revenue.6. Learned Standing Counsel for the appellant submitted that as per the amended provision in Section 73 by the Finance Act, 2010, an assessee, who opts for payment in accordance with the amended provision in … Credit Rules, 2004 iii. When the amendment to Rule 6 of the CENVAT Credit Rules, 2004 by the Finance Act, 2010 is optional to the respondent and the respondent has to opt to avail the benefit provided in … of the entry for the period from September, 1996 to 28th February, 1997, a manufacturer availing credit in respect of any input other than input