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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 … with the filing of returns, provisions for assessment, reopening of assessments and rectification of mistakes of assessment orders. Section 75 provides for payment of interest at the rate of one-half per cent for every month or part of

Tata Consultancy Services Vs. Union of India (Uoi) and anr.

Court : Karnataka

Subject : Service Tax

Acts : Companies Act, 1956; Finance Act, 1994 - Sections 65, 65(13) and 65(48); Finance Act, 1997

Reported in : [2002]111CompCas292(Kar); (2002)176CTR(Kar)480; 2001(77)ECC694; 2001(130)ELT726(Kar); ILR2001KAR5421; [2002]257ITR710(KAR); [2002]257ITR710(Karn); 2006[2]STR386; [2007]6

service within the meaning of Section 65(41) of Chapter V of the Finance Act as amended by the Finance Act, 1997 and Finance (No. 2) Act of 1998. It was contended that service provided by a consulting engineer in … show cause why interest at the rate of 5 per cent. permonth be not demanded in terms of Section 75 of the Act aforementioned and penalties in terms of Sections 76, 77 and 78 thereof be not levied.3.

Kerala State Electricity Board Vs. Commr. of Central Excise, Thiruvana ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(31), 65(41), 66, 68, 68(1A), 68(2), 69, 69(1), 70, 71, 73, 75 and 105; Finance Act, 2000 - Sections 116 and 117; Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Rules, 1994 - Rules 2(1), 6 and 6(1); Constitution of India - Article 246(1); Income Tax Act

Reported in : AIR2008SC798; (2008)214CTR(SC)87; 2007(14)SCALE311; 2008[9]STR3; (2008)12VST1(SC); 2008AIRSCW25; 2008(1)SCC780.

on Consultancy Engineering Services w.e.f. 07.07.1997 by a Notification No. 23 of 1997 dated 02.07.1997. Consulting Engineer as defined in Section 65(31) of the Finance … as to whether the appellant- Kerala State Electricity Board, the service recipient, within the meaning of provisions of Finance Act, 1994, levying service tax, is liable to pay any interest on the amount of tax due to the … tax in full or in part as may be accepted by him, and the interest payable thereon under Section 75 and penalty equal to twenty-five per cent. of the service tax specified in the notice or the service

Commissioner of Income-tax Vs. A.J. Shetty and Co. P. Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37(1)

Reported in : (2002)173CTR(Kar)375; ILR2002KAR906; [2002]255ITR180(KAR); [2002]255ITR180(Karn); [2002]122TAXMAN389(Kar)

and no deduction or allowance shall be made in respect of such expenditure.(2) and (2A) Omitted by the Finance Act, 1997, with effect from 1st April, 1998.(2B) Notwithstanding anything contained in Sub-section (1), no allowance shall be made in … case, the Tribunal is right in law in holding that 50 per cent, of the raid expenses and 75 per cent, of the amounts paid to informants are allowable under Section 37(1) ?'2. The statement of case

C.C.E. Vs. Kerala State Electricity Board

Court : Kerala

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35G and 35G(3); Service Tax Rules, 1994 - Rules 6 and 6(1); Finance Act, 1994 - Sections 65(31), 65(105), 68, 69, 70, 73, 73(1), 75, 75A, 76, 77, 78, 94(1) and 94(2); Service Tax Act

Reported in : (2008)214CTR(Ker)97; 2006(4)KLT749; 2006[3]STR625; (2007)5VST46(Ker)

Under Section 73 (a) of the Finance Act, 1994 as amended and interest at the appropriate rate Under Section 75 and why separate penalty should not be imposed Under Sections 75A, 76, 77 and 78 for non-registration, non-payment … Commissioner of Central Excise noticed that the KSE Board had contravened the provisions of Section 70 of the Finance Act, 1994 by not filing the prescribed return, Section 68 by not remitting the service tax due and Section … issued by the consulting firm SNC Lavalin during the period from September 1997 to December 2000 as consultancy service charges for the services rendered for

Escotal Mobile Communications Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Sales TaxService Tax

Acts : Finance Act, 1994 - Sections 65(72) and 67; Kerala General Sales Tax Act, 1963 - Sections 2; Constitution of India - Article 248

Reported in : [2002]126STC475(Ker); 2006[2]STR567

gross value of service charges and that it had duly, complied with the law, both KGST Act and Finance Act.6. In the meanwhile, the Central Board of Excise and Customs, issued circular No. 23/3/97 dated October 13, 1997 … of 1.5 per cent for every month by which the crediting of the defaulted tax was delayed under Section 75 of the Finance Act, 1994. A penalty of Rs. 7,40,480 was imposed on the petitioner under Section 78

B.S. Refrigeration Ltd. Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2006)(111)ECC707

100/- per day under Section 76 of the Finance Act, 1994 was imposed. Interest was also demanded under Section 75 of the Finance Act, 1994. The appellants approached the Commissioner (Appeals). The Commissioner (Appeals) passed the impugned order … dated 30.4.2004 confirmed the entire demand. He imposed a penalty of Rs. 5,00,000/- under Section 78 of the Finance Act, 1994. A penalty of Rs. 100/- per day under Section 76 of the Finance Act, 1994 was imposed.

Prithvi Associates Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2005)(102)ECC531

period of limitation of five years. Notice also proposed confirmation of interest in terms of the provisions of Section 75 of the said Act, and imposition of penalty under Section 76 of the Finance Act, 1994 for not … demand of service tax against the appellant in terms of the provisions of section 73 (a) of the Finance Act, 1994 by invoking the longer period of limitation of five years. Notice also proposed confirmation of interest in … advertisements were being undertaken by the appellants through a DAVP.During the period 1997-98 to 2001-02, the appellants provided such advertising services to the tune of

Sudharson Security Bureau Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2008)13STJ285CESTAT(Chennai)

of the above tax under Clause (a) of Section 73 of the Finance Act, 1994 with interest under Section 75 of the Act. It also proposed penalties on the party under Sections 76 and 78. The show-cause notice … 'Man Power Recruiting Agency' on 12.09.1997 and were paying service tax accordingly.After 'Security Agency' was introduced in the Finance Act, 1994 for the purpose of levy of service tax (16.10.1998), M/s. SSB were required to take fresh registration

NitIn P. Shah Alias Modi Vs. Dy. C.i.T.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64(1), 66, 67, 69, 119, 131, 132, 139(1), 142(1), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BC, 158BD, 251, 271(1) and 276CCC; Finance Act, 1997 - Sections 68(1) and 68(2); Constitution of India - Article 14

Reported in : (2005)194CTR(Guj)306; [2005]276ITR411(Guj)

fresh assessment the Assessing Officer came to the conclusion that as per provisions of Section 68(1) of the Finance Act,1997 the assessee was not entitled to immunity under VDIS in relation to the sum of Rs. 137