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Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

in respect of such matters as are specifically provided in this Act.7. Section 35G was introduced by the Finance Act, 1999 with effect from 11.5.1999 and Finance Act, 2003 with effect from 14.5.2003. We are concerned mainly with Sub-section … sum of Rs. 22,93,564/-, along with interest payable till the date of its demand under Sections 73 and 75 of the Act, was demanded by these show-cause notices. Penalty under Sections 75A, 76, 77 and 78 of

Siticable Network P. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2006)(112)ECC91

imposed penalties under Section 76 and 78 of the Finance Act, 1994 and ordered payment of interest under Section 75 ibid. Being aggrieved the present appeal together with stay application. 5. I have carefully considered the written and … of an advertising agency to a client, as defined in erstwhile Section 65(2) now Section 65(3) of the Finance Act, 1944. The Show Cause Notice was adjudicated by the Deputy Commissioner, who, after due consideration, held Hat the … 5,43,092,000/- was shown under the head 'advertisement' during the period 1997-1998 to 1999-2000. A Show Cause Notice dated 25.07.03 demanding Service Tax amount of Rs.

J.N. Traders Vs. Commissioner of Customs

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

Subject : Service Tax

Reported in : (2007)10STJ25CESTAT(Chennai)

2000, the original authority demanded Service Tax of Rs. 52,542/- from the appellants under Section 73 of the Finance Act, 1994 with interest thereon at the rate of 1.5% per month under Section 75 of the Act and … 1. For the period September, 1999 to March, 2000, the original authority demanded Service Tax of Rs. 52,542/- from the appellants under Section 73

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

which they have not paid during the period May, 2006 to March, 2008, should not be recovered under Section 75 of the Finance Act. 1994; (iii) Penalty should not be imposed under Section 76 of the Finance Act, … not be demanded and recovered under the proviso to the Section 73(1) read with Section 68 of the Finance Act, 1994 and Rule 6 of Service Tax Rules, 1994 and education cess under Section 95 of Finance Act

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

the effect that the petitioner-company is not a 'consulting engineer' within the meaning of Section 65 of the Finance Act, 1994, so as to be liable to pay tax on the 'service' provided by it has also been … called in question the validity of an order dated November 18/ 24, 1999, passed by the Additional Commissioner, Central Excise, Bangalore,demanding payment of service tax … 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.

Surinder Singh Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 27, 27A, 28AA, 75, 75A, 129DD, 142 and 142(1); Central Excise Act, 1944 - Sections 11BB and 37; Customs (Amendment) Act, 1975 - Sections 51, 75, 75(1), 75(2) and 82; Foreign Exchange Management Act, 1999; Finance Act, 1991; Income Tax Act, 1961 - Sections 244 and 244A; Customs and Central Excise Duties Drawback Rules, 1995 - Rule 16A; Customs and Central Excise Duties Drawback Rules, 1971 - Rules 2 and 14; Constitution of India - Article 226

Reported in : 2006(113)ECC358; 2006LC358(Delhi); 2006(204)ELT534(Del)

allowed under Sub-section (1) or interest chargeable thereon; 25. Although the above substantive provision was introduced by the Finance Act 1991 with effect from 27.12.1991, there was no corresponding provision in the Duty Drawback Rules 1971. The department … by or on behalf of the exporter in India within the period allowed under the Foreign Exchange Management Act, 1999 (42 of 1999), including any extension of such period, such drawback shall be recovered in the manner specified … was rejected. It was further held that 'Rule 16A has to be harmoniously construed with the provisions of Section 75 of Customs Act, 1962, and thereforee, recoveries can be effected in respect of exports made earlier and where

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … 50. Mr. Jetly has relied upon the following judgments. (i) M. C. Mehta vs. Union of India, AIR 1999 SC 2367 (ii) Roshan Lal and Ors. vs. International Airport Authority of India and Ors., AIR 1981 SC

Commissioner of Service Tax, Service Tax Vs. M/S. Scott Wilson Kirkpat ...

Court : Karnataka

Subject : Service Tax

assessee is providing taxable services under the category of ‘Consulting Engineer Service’ and are duly registered under the Finance Act, 1994. The assessee entered into a contract agreement captioned as ‘Project Coordinating Consultancy Services for Karnataka State Highways … tax of Rs.1,13,82,010/- and appropriated an amount of Rs.30,13,450/- paid towards the service tax liability, demanded interest under Section 75 of the Act and imposed penalty equal to that of the tax payable. 4. Aggrieved by the said

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

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 … 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 … service tax on the activation charges. By a notice dated May 18, 1999 (vide exhibit P1), the Superintendent of Central Excise, Service Tax Range, Ernakulam

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.

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 … Laghu Udyog Bharati and Anr. v. Union of India and Ors. : 1999ECR53(SC) this Court held that keeping in view the statutory scheme as they