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Commissioner of C. Ex. and Stc Vs. First Flight Couriers Ltd.

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 76; Income Tax Act - Sections 80; Industrial Disputes Act - Sections 10(3)

Reported in : (2007)213CTR(Kar)550; 2007[8]STR225; [2008]12STT127; (2008)18VST282(Karn)

and prayed to answer the same in favour of the revenue, which reads thus,-Whether Section 76 of the Finance Act, 1994 relating to Service tax to be read as the penalty which shall not be less than Rs. … Finance Act, 1994) as the explanation offered by him that during the period from October 1998 to May 1999 the workmen were on strike and therefore, the Service Tax charges could not be remitted and the returns

Stellar Travels Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2002)(146)ELT388Tri(Mum.)bai

the pre-deposit of penalty of Rs. 92,400/- imposed for contravention of Section 76 and Section 77 of the Finance Act, 1994 for late payment of tax as well as for late filing of Service Tax Returns, I proceed … return in Form ST-3 for the quarter ending September, 1997, December, 1997, March, 1998, September, 1998 and March, 1999 within the stipulated period. Since they failed to do so show cause notice was issued proposing penalty under

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 … under Sections 73 and 75 of the Act, was demanded by these show-cause notices. Penalty under Sections 75A, 76, 77 and 78 of the Act was also proposed. The respondent submitted reply to these show-cause notices challenging

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

sheets are income against advertising service and therefore confirmed the Service Tax demanded. He also imposed penalties under Section 76 and 78 of the Finance Act, 1994 and ordered payment of interest under Section 75 ibid. Being aggrieved … 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.

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

not be recovered under Section 75 of the Finance Act. 1994; (iii) Penalty should not be imposed under Section 76 of the Finance Act, 1994, as amended in view of failure to pay the Service Tax amounting to … 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

Thomas John Vs. State of Kerala

Court : Kerala

Subject : Municipal Tax

Acts : Kerala Municipalities Act, 1960; ;Kerala Municipality (Amendment) Act, 1994 - Sections 233, 234, 234(2) and 575; ;Kerala Municipality (Amendment) Act, 1999 - Section 76; ;Kerala Buildings (Lease and Rent Control) Act, 1965; ;Taxation and Finance Rules - Rules 9(2), 11 and 24

Reported in : 2010(1)KLT705

the same, the petitioner filed a revision petition under Rule 11 of Schedule II of the Taxation and Finance Rules framed under the Kerala Municipalities Act, 1960, which continued to be in force despite the bringing into … annual value of buildings etc. as provided in Section 234 of the Kerala Municipality Act, stands amended by Section 76 of the Amendment Act, 14/1999.2. The petitioner raises two contentions. First is that the property tax cannot be

Commissioner of Central Excise Vs. Pandian Hotels Ltd.

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

Subject : Service Tax

Reported in : (2005)(180)ELT458Tri(Chennai)

For the delay of payments, the original authority imposed penalties on the assessee under Section 76 of the Finance Act, 1994, which were quantitatively equal to the respective amounts of tax. Against these penalties, the assessee preferred appeals … of quanta of penalties on the respondents, the respondents defaulted payment of service tax during the period November, 1999 to April, 2001. The payments were made belatedly. For the delay of payments, the original authority imposed penalties

Jupiter Sea and Air Services Vs. Cce

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

Subject : Service Tax

Reported in : (2005)(188)ELT285Tri(Chennai)

Subsequently the department issued a show-cause notice to them proposing penalties under Sections 76 & 77 of the Finance Act 1994 for the above defaults. This proposal was contested. The adjudicating authority imposed penalties of Rs. 3,45,293/- and … ST - 3 Returns within the prescribed time for various half-years of 1999 - 2001. Ultimately they filed returns for these half-years only on 13.3.2002. … lower authority with regard to the penal liabilities of the assessee, but reduced the quantum of penalty under Section 76 to Rs. One lakh. The assessee is still aggrieved. Hence the present appeal.2. Ld. Counsel for the appellants

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

penalty of Rs. 100 for every day for which there was failure to pay the service tax under Section 76 of the Finance Act, and also a penalty of Rs. 1,500 under Section 77. The penalty proceedings against … 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

Mr. R.B. Bahutule, Pharma Chem Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2004)(166)ELT233Tri(Mum.)bai

In respect of Appeal No. ST/2/2003, penalty of Rs. 4,500/- has been imposed under Section 77 of the Finance Act, 1994 (F.A. 94) for late filing of the returns. The amounts have been determined as Rs. 2,000/- in … the decisions are as follows:- 1) C.C.E. Calcutta v. B.L. Company - 1999 (105) E.L.T. 434 (Tribunal) - In this order dtd. 29/10/1998, it has … In addition, a penalty of Rs. 34,500/- has been imposed for late payment of the service tax under Section 76 of F.A. 94. The amount has been calculated apparently in an adhoc manner and not on the basis