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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

to costs. Constitution - constitutional validity - Article 14 of Constitution of India, Sections 116 and 117 of Finance Act, 2000, Section 158 of Finance Act, 2003, Rule 2 (1) of Service Rules, 1994 - petitioner challenging constitutional validity of … 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

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.

law upheld by this Court can no longer be availed of. There is thus no question of the Finance Act, 2000 overruling the decision of this Court in Laghu Udyog Bharati as the law itself has been changed. A … 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

Garibdasji Distributors Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2008)11STR145

to pay interest at the appropriate rates on the amount of service tax at (1) above, as per Section 75 of the Finance Act, 1994. 4. I appropriate an amount of Rs. 10,611/- paid by them on various … 31.03.2003, interest on tax amounting to Rs. 10,611/- and penalties imposed under Sections 76 and 78 of the Finance Act, 1994 amounting to Rs. 10,000/- and Rs. 35,343/- respectively. The Revenue's appeal is against reduction of the Section

Sap India Systems, Applications Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)(114)ECC83

as "Management Consultant" for the period from 16.10.1998 to 31.03.2000 under the provisions of Section 73 of the Finance Act, 1944. The Commissioner has given very detailed findings to hold that the appellant rendered indeed services as 'Management … as 'Management Consultant' during the relevant period. Service Tax amounting to Rs. 13,37,39,102/- has been confirmed. Interest under Section 75 has been demanded. Penalty of Rs. 13 lakhs under Section 78 has been imposed. Further penalties have been

Ramanasekar Steels Ltd. Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2008)9STR132

was whether the Revenue should be lenient towards such an industry in demanding interest on service tax under Section 75 of the Finance Act, 1994. Neither of these questions arose in the case of Inma International Security Academy … the tax amount and have also imposed penalties of Rs. 200 per day under Section 76 of the Finance Act, 1994 and Rs. 1,000 under Section 77 of the Act. The party has since paid the interest also. … sick under Section 3(1)(o) of the said Act as on December 31, 2000 as per order dated September 19, 2002, a copy of which is

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

Act, 1994 itself and accordingly quashed the sub-rule in question. In order to get over the provision, the Finance Act, 2000 amended the definition of assessee under Section 65 during the period 1.7.1997 to 11.5.2000. The amendment sought to … 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

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 … levy of service tax. The petitioner addressed a letter dated June 20, 2000, Central Board of Excise and Customs (hereinafter referred to as 'CBEC') for

The Orient Litho Press Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2008)13STJ298CESTAT(Chennai)

of GTO service liable to pay Service tax for that period, Parliament amended the relevant Rule under the Finance Act, 2000, which came into force on 12-5-2000. Later on, under the Finance Act, 2003, Section 71A was inserted in … Section 73 read with Section 71A of the Finance Act, 1994 for the aforesaid period, with interest under Section 75 of the Act. The present appeal is directed against the Commissioner's order.3. After hearing both sides and considering

Brihan Maharashtra Sugar Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2004)(116)LC814Tri(Mum.)bai

of goods transport operators is liable to pay service tax even after the amendment carried out in the Finance Act 2000, has been decided by the Tribunal in the case of L.H. Sugar Factories Ltd. v. Commissioner of Central … of Rs. 500/- under Section 69 read with Section 75A of Service Act, 1944 besides demanding interest under Section 75. The Commissioner (Appeals) in his order dt. 24.9.2002 upheld the order of the adjudicating authority to the extent

Geedee Weiler Pvt. Ltd. Vs. Commissioner of C. Ex.

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

Subject : Service Tax

exempted from penal liability by Parliament through retrospective amendment of the Finance Act, 1994 vide 117 of the Finance Act, 2000. The Tribunal's decision in Shalimar Paper Mills (P) Ltd. v. CCE 2006 (1) S.T.R. 22 (Tri.-Del.) also supports … of the Finance Act, 1994 and has also demanded interest of Rs. 12,274/- on tax from them under Section 75 of the Act.2. After examining the records and hearing both sides, I find that the party was not